[Federal Register Volume 73, Number 49 (Wednesday, March 12, 2008)]
[Notices]
[Pages 13284-13366]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-4430]



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Part II





Department of the Treasury





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Internal Revenue Service



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Privacy Act of 1974, as Amended; System of Records; Notice

  Federal Register / Vol. 73 , No. 49 / Wednesday, March 12, 2008 / 
Notices  

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974, as Amended; System of Records

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of systems of records.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, 5 U.S.C. 552a, the Internal Revenue Service, 
Treasury, is publishing its inventory of Privacy Act systems of 
records.

SUPPLEMENTARY INFORMATION: Pursuant to the Privacy Act of 1974 (5 
U.S.C. 552a) and the Office of Management and Budget (OMB) Circular No. 
A-130, the Internal Revenue Service (IRS) has completed a review of its 
Privacy Act systems of records notices to identify minor changes that 
will more accurately describe these records.
    The changes throughout the document are editorial in nature and 
consist principally of changes to system locations and system manager 
addresses. Revisions have also been made due to the restructuring of 
the IRS along business lines, generally as follows:
    (1) Large and Mid-Size Business (LMSB); (2) Small Business/Self-
Employed (SBSE); (3) Tax Exempt and Government Entities (TEGE), and (4) 
Wage and Investment (W & I)
    The following 13 systems of records have been added to the IRS' 
inventory of Privacy Act notices since December 10, 2001:

IRS 00.007--Employee Complaint and Allegation Records,(May 28, 2002, 
at 67 FR 36963)
IRS 00.008--Recorded Quality Review Records,(November 24, 2003, at 
68 FR 65996.)
IRS 00.009--Taxpayer Assistance Center Recorded Quality Review 
Records,(February 24, 2005, at 79 FR 9132.)
IRS 10.007--SPEC Taxpayer Assistance Reporting System (STARS),(July 
19, 2004, at 68 FR 43055.)
IRS 10.555--Volunteer Records, (February 10, 2006, at 71 FR 7115.)
IRS 22.012--Health Coverage Tax Credit Records,(June 4, 2003, at 68 
FR 33577.)
IRS 24.031--Medicare Prescription Drug Transitional Assistance 
Records, (May 12, 2004, at 69 FR 26432.)
IRS 26.055--Private Collection Agency (PCA) Quality Review Records, 
(July 19, 2006, at 71 FR 41075.)
IRS 35.001--Reasonable Accommodation Request Records, November 5, 
2004, at 69 FR 59645.)
IRS 42.002--Excise Compliance Programs, (November 8, 2006, at 71 FR 
65570.)
IRS 42.031--Anti Money Laundering/ Bank Secrecy Act and Form 8300 
Records, (May 30, 2004, at 69 FR 23854.)
IRS 50.222--Tax Exempt & Government Entities Case Management 
Records, (December 7, 2005, at 70 FR 72876.)
IRS 60.000--Employee Protection System Records,(November 30, 2001, 
at 66 FR 59839.)

    The following 50 systems of records are removed from IRS' 
inventory of Privacy Act systems for the reasons described:

IRS 10.007--Stakeholder Partnerships, Education and Communication 
Taxpayer Assistance Reporting System (STARS), published in June 
2004, was deleted on February 10, 2006 (71 FR 7115) because its 
records are covered by the publication of IRS 10.555--Volunteer 
Records.
IRS 22.034--Miscellaneous Adjustment Files is withdrawn because the 
records are covered by IRS 22.054--Subsidiary Accounting Files and 
IRS 22.060--Automated Non-Master File.
IRS 22.043--Potential Refund Litigation Case Files is withdrawn 
because IRS is not keeping a separate system of records pertaining 
to taxpayers showing intent to file lawsuits.
IRS 22.044--P.O.W.-M.I.A. Reference File is withdrawn because the 
records are covered by IRS 24.030--Customer Account Data Engine 
Individual Master File.
IRS 22.059--Unidentified Remittance File is withdrawn because its 
records are covered by IRS 22.054--Subsidiary Accounting Files.
IRS 24.013--Combined Account Number File is withdrawn because its 
records are covered by IRS 22.054--Subsidiary Accounting Files, IRS 
24.030--CADE Individual Master File and IRS 24.046-- CADE Business 
Master File.
IRS 24.029--Individual Account Number File (IANF) is withdrawn 
because its records are covered by IRS 22.054--Subsidiary Accounting 
Files, IRS 24.030--CADE Individual Master File and IRS 24.046-- CADE 
Business Master File.
IRS 24.070--Debtor Master File is withdrawn because its records are 
covered by IRS 26.019--Taxpayer Delinquent Account (TDA) Files.
IRS 26.008--IRS and Treasury Employee Delinquency is withdrawn 
because its records are covered by IRS 24.030, CADE Individual 
Master File and IRS 26.019, Taxpayer Delinquent Account (TDA) Files.
IRS 26.010--Lists of Prospective Bidders at IRS Sales of Seized 
Property is withdrawn because its records are covered by IRS 26.019, 
Taxpayer Delinquent Account (TDA) Files.
IRS 26.011--Litigation Case Files is withdrawn as its records are no 
longer maintained.
IRS 26.016--Returns Compliance Programs is withdrawn as its records 
have been subsumed in IRS 42.021, Compliance Returns and Project 
Files.
IRS 26.022--Delinquency Prevention Programs is withdrawn as its 
records are covered by IRS 26.019, Taxpayer Delinquent Accounts, IRS 
26.020, Taxpayer Delinquent Investigations, and IRS 42.021, 
Compliance Returns and Project Files.
IRS 34.020--Audit Trail Lead Analysis System (ATLAS) is withdrawn 
because its records are covered by IRS 34.037, Audit Trail and 
Security Records.
IRS 36.002--Employee Activity Records is withdrawn because its 
records are covered by IRS 36.003, General Personnel and Payroll 
Records.
IRS 36.005--Medical Records is withdrawn because its records are 
covered by OPM/GOVT-10 and OPM/GOVT-5.
IRS 36.008--Recruiting Records is withdrawn because its records are 
covered by OPM/GOVT5, Recruiting, Examining, and Placement Records.
IRS 36.009--Retirement, Life Insurance, and Health Benefits Records 
is withdrawn because its records are covered by OPM-GOVT-1, General 
Personnel Records.
IRS 38.001--General Training Records is withdrawn because its 
records are covered by OPM-GOVT-1, General Personnel Records.
IRS 42.013--Project Files is withdrawn because its records are 
covered by IRS 42.021--Compliance Programs and Special Project.
IRS 42.014--Employees Returns Control Files is withdrawn because its 
records are covered by IRS 42.001, Exam Administrative Files.
IRS 42.016--Classification/Centralized Files and Scheduling Files is 
withdrawn because its records are covered by IRS 42.001, Exam 
Administrative Files.
IRS 42.030--Discriminant Function File is withdrawn because its 
records are covered by IRS 42.008, Audit Information Management 
System.
IRS 46.004--Controlled Accounts is withdrawn because its records are 
no longer maintained.
IRS 46.011--Illinois Land Trust Files is withdrawn because its 
records are no longer maintained.
IRS 46.016--Secret Service Details is withdrawn because we no longer 
perform these services.
IRS 46.051--Criminal Investigation Audit Trail Records is withdrawn 
because its records are covered by IRS 34.037 Audit Trail and 
Security Records System.
IRS 49.003--Financial Statements File is withdrawn because its 
records are covered by IRS 49.001--Collateral and Information 
Requests System and IRS 42.001--Examination Administrative File.
IRS 49.007--Overseas Compliance System is withdrawn because its 
records are covered by IRS 42.021--Compliance Programs and Project 
Files.
IRS 49.008--International Correspondence System is withdrawn because 
its records are covered by IRS 00.001--Correspondence Files and 
Correspondence control Files and IRS 00.002--Correspondence File: 
Inquiries About Enforcement Activities.
IRS 90.007-- Chief Counsel Legislation and Regulations Division, 
Employee Plans and Exempt Organizations Division, and Associate 
Chief Counsel (Technical and International) Correspondence and 
Private Bill File, this system is withdrawn. The files maintained 
under this system are no longer organized in a manner retrievable by

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individual identifier or have been subsumed into other Office of 
Chief Counsel systems of records.
IRS 90.018--Expert Witness Library, this system is withdrawn. The 
Office of Chief Counsel no longer maintains an Expert Witness 
Library.

    The following nine systems of records are withdrawn because they 
were consolidated and placed under the jurisdiction of the Treasury 
Inspector General for Tax Administration (TIGTA):

IRS 60.001--Assault and Threat Investigation Files, Inspection.
IRS 60.002--Bribery Investigation Files, Inspection.
IRS 60.003--Conduct Investigation Files, Inspection.
IRS 60.004--Disclosure Investigation Files, Inspection
IRS 60.005--Enrollee Applicant Investigation Files, Inspection.
IRS 60.006--Enrollee Charge Investigation Files, Inspection.
IRS 60.007--Miscellaneous Information File, Inspection.
IRS 60.009--Special Inquiry Investigation Files, Inspection.
IRS 60.010--Tort Investigation Files, Inspection.

    The above records were renamed as Treasury/DO .311--TIGTA Office of 
Investigations Files, see 68 FR 28,046 (May 22, 2003). This amendment 
reflects the transfer of investigative responsibility to TIGTA.
    The Office of Professional Responsibility systems were consolidated 
and all records from the following systems of records were included in:

IRS 37.006--Correspondence, Miscellaneous Records and Information 
Management Records;
IRS 37.007--Practitioner Disciplinary Records; and
IRS 37.009--Enrolled Agent Records.

    As a result of that consolidation, published on December 1, 2006, 
at 71 FR 69613, the following systems are withdrawn:

IRS 37.001--Abandoned Enrollment Applications,
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,
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 Suspension and Disbarments Resulting from 
Administrative Proceedings,
IRS 37.008--Register of Docketed Cases and Applicant Appeals,
IRS 37.010--Roster of Former Enrollees, and
IRS 37.011--Present Suspensions from Practice before the Internal 
Revenue Service.

    In addition, the title of the system of records ``IRS 21.001--Tax 
Administration Resources File, Office of Tax Administration Advisory 
Services'' is changed to ``IRS 21.001--Tax Administration Advisory 
Services (TAAS) Resources Records.''
    Whenever members of Congress request individually identifiable 
information at the request of a constituent, the IRS requires that a 
copy of the constituent's written correspondence to the member be 
included before such information is provided. The constituent's written 
correspondence to the member is treated as a consent for the IRS to 
disclose pertinent information back to the member. In light of this 
practice, the routine use authorizing disclosures to members of 
Congress in response to constituent inquiries is not needed and is 
removed from all systems of records. If a constituent inquiry does not 
include a copy of the constituent's written correspondence to the 
member (or the member's office cannot furnish a copy), then the IRS 
simply acknowledges the constituent inquiry and informs the member that 
the IRS will respond substantively directly to the constituent.
    We have also updated our routine use language relating to 
disclosures in judicial or administrative proceedings to conform to 
applicable case law. It now reads: ``Disclose information to the 
Department of Justice (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 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 DOJ determines that 
the records are both relevant and necessary to the proceeding or advice 
sought. Information may be disclosed to the adjudicative body to 
resolve issues of relevancy, necessity, or privilege pertaining to the 
information.''
    On May 22, 2007, the Office of Management and Budget (OMB) issued 
Memorandum M-07-16 entitled ``Safeguarding Against and Responding to 
the Breach of Personally Identifiable Information.'' It required 
agencies to publish the routine use recommended by the President's 
Identity Theft Task Force. As part of that effort, the Department 
published the notice of the proposed routine use on October 3, 2007, at 
72 FR 56434 and was effective on November 13, 2007. The new routine use 
has been added to each IRS system of records below.
    We have added language at the beginning of the Routine Use section 
of certain notices stating that the disclosure of some records 
maintained in that system of records is restricted by statutes other 
than the Privacy Act. For example, IRS systems of records already state 
that ``returns'' and ``return information'' will only be disclosed in 
accordance with 26 U.S.C. 6103. Experience has demonstrated that 
certain systems of records regularly contain records the disclosure of 
which is controlled by statutes other than the Privacy Act. In 
recognition of this, we have added language to those notices 
identifying these other statutes. For systems of records that contain 
``matters occurring before a grand jury,'' such records (or information 
contained therein) will only be disclosed in accordance with Rule 6(e) 
of the Federal Rules of Criminal Procedure. For systems of records that 
contain ``tax convention information,'' such records (or information 
contained therein) will only be disclosed in accordance with 26 U.S.C. 
6105. For systems of records that contain statistical studies of tax 
information such records (or information contained therein) will only 
be disclosed in accordance with 26 U.S.C. 6108. Disclosure of these 
types of records has always been exclusively governed by these 
statutes. See Lake v. Rubin, 162 F.3d 113 (D.C. Cir. 1998). The new 
language is included under the Routine Use section of certain system of 
records notices to inform members of the public of this governing 
authority, in addition to, or in lieu of, the routine uses enumerated 
for each system of records.
    Application of Privacy Act exemptions. It has been recognized by 
Congress that application of all of the requirements of the Act to 
certain categories of records may have an undesirable and often 
unacceptable effects upon agencies in the conduct of necessary public 
business. Consequently, Congress established general exemptions and 
specific exemptions that could be used to exempt records from 
provisions of the Privacy Act. Congress also required that exempting 
records from provisions of the Privacy Act would require the head of an 
agency to publish a determination to exempt a record from the Act as a 
rule in accordance with the Administrative Procedures Act.
    One provision of the Act, 5 U.S.C. 552a(d)(5), allows an agency to 
exempt

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qualifying material and is frequently overlooked by the public until it 
is invoked by an agency. The Internal Revenue Service is providing 
notice of its authority to assert the exemption granted by subsection 
(d)(5) to any record maintained in any of its systems of records when 
appropriate to do so. 5 U.S.C. 552a(d)(5) states that ``nothing in this 
[Act] shall allow an individual access to any information compiled in 
reasonable anticipation of a civil action or proceeding.'' This 
subsection permits an agency to withhold a record from the access 
provisions of the Privacy Act and reflects Congress's intent to exclude 
civil litigation files which includes quasi-judicial administrative 
hearings from access under subsection (d)(1). Unlike the other Privacy 
Act exemptions (see 5 U.S.C. 552a(j)(2) and (k)), subsection (d)(5) is 
entirely ``self-executing,'' and as such it does not require an 
implementing regulation in order to be effective.
    On September 25, 2007, the Department published a final rule to 
change the basis of the exemption claimed for the system of records 
entitled ``IRS 34.022--Automated Background Investigations System 
(ABIS),'' from that which is provided under 5 U.S.C. 552a(j)(2), to 
that which is provided under 5 U.S.C. 552a(k)(5). IRS determined that 
the records were no longer compiled for law enforcement purposes and 
did not qualify for the Privacy Act exemption at 5 U.S.C. 552a (j)(2). 
The (k)(5) exemption is more appropriate because the investigatory 
material contained in this system of records is collected and 
maintained solely for the purpose of determining suitability, 
eligibility, or qualifications for Federal civilian employment.

Systems Covered by This Notice

    This notice covers all systems of records adopted by the IRS up to 
November 5, 2007. The systems notices are reprinted in their entirety 
following the Table of Contents.

     Dated: February 27, 2008.
Peter B. McCarthy,
Assistant Secretary for Management andChief Financial Officer.

Table of Contents

Internal Revenue Service

IRS 00.001--Correspondence Files and Correspondence Control Files
IRS 00.002--Correspondence Files: Inquiries about Enforcement 
Activities
IRS 00.003--Taxpayer Advocate Service and Customer Feedback and 
Survey Records
IRS 00.007--Employee Complaint and Allegation Records
IRS 00.008--Recorded Quality Review Records
IRS 00.009--Taxpayer Assistance Center Recorded Quality Review 
Records
IRS 00.333--Third Party Contact Records
IRS 00.334--Third Party Contact Reprisal Records
IRS 10.001--Biographical Files, Chief, Communications and Liaison
IRS 10.004--Stakeholder Relationship Management and Subject Files, 
Chief, Communications and Liaison
IRS 10.555--Volunteer Records
IRS 21.001--Tax Administration Advisory Services (TAAS) Resources 
Records (formerly Tax Administration Resources File, Office of Tax 
Administration Advisory Services)
IRS 22.003--Annual Listing of Undelivered Refund Checks
IRS 22.011--File of Erroneous Refunds
IRS 22.012--Health Coverage Tax Credit Records
IRS 22.026--Form 1042S Index by Name of Recipient
IRS 22.027--Foreign Information System
IRS 22.028--Disclosure Authorizations for U.S. Residency 
Certification Letters
IRS 22.032--Individual Microfilm Retention Register
IRS 22.054--Subsidiary Accounting Files
IRS 22.060-- Automated Non-Master File
IRS 22.061--Information Return Master File
IRS 22.062--Electronic Filing Records
IRS 24.030--Customer Account Data Engine Individual Master File
IRS 24.031--Medicare Prescription Drug Transitional Assistance 
Records
IRS 24.046--Customer Account Data Engine Business Master File, 
formerly: Business Master File
IRS 24.047--Audit Underreporter Case File
IRS 26.001--Acquired Property Records
IRS 26.006--Form 2209, Courtesy Investigations
IRS 26.009--Lien Files
IRS 26.012--Offer in Compromise File
IRS 26.013--Trust Fund Recovery Cases/One Hundred Percent Penalty 
Cases
IRS 26.014--Record 21, Record of Seizure and Sale of Real Property
IRS 26.019--Taxpayer Delinquent Accounts Files
IRS 26.020--Taxpayer Delinquency Investigation Files
IRS 26.021--Transferee Files
IRS 26.055--Private Collection Agency (PCA) Quality Review Records
IRS 30.003--Requests for Printed Tax Materials Including Lists
IRS 30.004--Security Violations
IRS 34.003--Assignment and Accountability of Personal Property Files
IRS 34.007--Record of Government Books of Transportation Requests
IRS 34.009--Safety Program Files
IRS 34.012--Emergency Preparedness Cadre Assignments
IRS 34.013--Identification Media Files System for Employees and 
Others Issued IRS Identification
IRS 34.014--Motor Vehicle Registration and Entry Pass Files
IRS 34.016--Security Clearance Files
IRS 34.021--Personnel Security Investigations, National Background 
Investigations Center
IRS 34.022--National Background Investigations Center Management 
Information System
IRS 34.037--IRS Audit Trail and Security Records System
IRS 35.001--Reasonable Accommodation Request Record
IRS 36.001--Appeals, Grievances and Complaints Records
IRS 36.003--General Personnel and Payroll Records
IRS 37.006--Correspondence, Miscellaneous Records and Information 
Management Records (formerly: General Correspondence File)
IRS 37.007--Practitioner Disciplinary Records (formerly: Inventory)
IRS 37.009--Enrolled Agent Records (formerly: Enrolled Agents and 
Resigned Enrolled Agents (Action pursuant to 31 CFR 10.55(b)))
IRS 42.001--Examination Administrative File
IRS 42.002--Excise Compliance Programs
IRS 42.008--Audit Information Management System
IRS 42.017--International Enforcement Program Files
IRS 42.021--Compliance Programs and Projects Files
IRS 42.027--Data on Taxpayers Filing on Foreign Holdings
IRS 42.031--Anti-Money Laundering /Bank Secrecy Act (BSA) and Form 
8300
IRS 44.001--Appeals Case Files
IRS 44.003--Appeals Centralized Data System
IRS 44.004--Art Case File
IRS 44.005--Expert Witness and Fee Appraiser Files
IRS 46.002--Criminal Investigation Management Information System
IRS 46.003--Confidential Informants
IRS 46.005--Electronic Surveillance File
IRS 46.009--Centralized Evaluation and Processing of Information 
Items (CEPIIs), Evaluation and Processing of Information (EOI) 
(formerly: Centralized Evaluation and Processing of Information 
Items (CEPIIs), Evaluation and Processing of Information (EOI), 
Criminal Division)
IRS 46.015--Relocated Witnesses
IRS 46.022--Treasury Enforcement Communications System
IRS 46.050--Automated Information Analysis System
IRS 48.001--Disclosure Records
IRS 48.008--Defunct Special Service Staff File Being Retained 
Because of Congressional Directive
IRS 49.001--Collateral and Information Requests System
IRS 49.002--Tax Treaty Information Management System
IRS 50.001--Tax Exempt & Government Entities (TE/GE) Correspondence 
Control Records (formerly: Employee Plans/Exempt Organizations 
Correspondence Control Records)
IRS 50.003--Tax Exempt & Government Entities (TE/GE) Reports of 
Significant Matters (formerly: Employee Plans/Exempt Organizations, 
Reports of Significant Matters in Technical)
IRS 50.222--Tax Exempt/Government Entities (TE/GE) Case Management 
Records.

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IRS 60.000--Employee Protection System Records
IRS 70.001--Individual Income Tax Returns, Statistics of Income
IRS 90.001--Chief Counsel Criminal Tax Case Files
IRS 90.002--Chief Counsel Disclosure Litigation Case Files
IRS 90.003--Chief Counsel General Administrative Files
IRS 90.004--Chief Counsel General Legal Services Case Files
IRS 90.005--Chief Counsel General Litigation Case Files
IRS 90.009--Chief Counsel Field Service Case Files
IRS 90.010--Chief Counsel Digest Room Files Containing Briefs, Legal 
Opinions, and Digests of Documents Generated Internally or by the 
Department of Justice Relating to the Administration of the Revenue 
Laws
IRS 90.011--Chief Counsel Attorney Recruiting Files
IRS 90.013--Chief Counsel, Deputy Chief Counsel and Associate Chief 
Counsel Legal Files (formerly Files of the Chief Counsel; Deputy 
Chief Counsel; Division Counsel (Wage & Investment); and their 
respective immediate staffs)
IRS 90.015--Chief Counsel Library Reference Records (formerly 
Reference Records of the Library in the Office of the Chief Counsel)
IRS 90.016--Chief Counsel Automated System Environment (CASE) 
Records (formerly Chief Counsel Management Information System)
IRS 90.017--Chief Counsel Correspondence Control and Records, 
Associate Chief Counsel (Technical and International) (formerly 
Files of the Offices of the Associate Chief Counsel (Corporate), 
(Financial Institutions & Products), (Income Tax & Accounting), 
(International), (Passthroughs & Special Industries), and Office of 
the Division Counsel/Associate Chief Counsel (Tax Exempt & 
Government Agencies))
Internal Revenue Service (IRS)
Treasury/IRS 00.001

SYSTEM NAME:
    Correspondence Files and Correspondence Control Files--Treasury/
IRS.

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Initiators of correspondence; persons upon whose behalf the 
correspondence is initiated (including customers and employees who are 
asked to complete surveys); and subjects of correspondence.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Correspondence received and sent with respect to matters under the 
jurisdiction of the IRS. Correspondence includes letters, telegrams, 
memoranda of telephone calls, email, and other forms of communication. 
Correspondence may be included in other systems of records described by 
specific notices.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track correspondence including responses from voluntary surveys.

ROUTINE USES OF RECORDS MAINTAINED BY THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSE 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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority that has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when: (a) The 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

[[Page 13288]]

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    System Manager may be any IRS supervisor. (See the IRS Appendix 
below for address.)

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 as in ``Record access procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Initiators of correspondence and information secured internally 
from other systems of records in order to prepare responses.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.002

SYSTEM NAME:
    Correspondence Files: Inquiries about Enforcement Activities--
Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Initiators of correspondence; persons upon whose behalf the 
correspondence was initiated; and subjects of the correspondence. 
Includes individuals for whom tax liabilities exist, individuals who 
have made a complaint or inquiry, or individuals for whom a third party 
is interceding relative to an internal revenue tax matter.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, and, if applicable, Taxpayer Identification 
Number (TIN) (e.g., social security number (SSN), employer 
identification number (EIN), or similar number assigned by the IRS); 
chronological investigative history; other information relative to the 
conduct of the case; and/or the taxpayer's compliance history. 
Correspondence may include letters, telegrams, memoranda of telephone 
calls, email, and other forms of communication.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track correspondence concerning enforcement matters.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and

[[Page 13289]]

Guidance and IRM 1.16, Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioners, SB/SE, TEGE, and W & I and Chief, Criminal 
Investigation. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 00.003

SYSTEM NAME:
    Taxpayer Advocate Service and Customer Feedback and Survey 
Records--Treasury/IRS

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who provide feedback (both complaints and compliments) 
about IRS employees, including customer responses to surveys from IRS 
business units and IRS employees about whom complaints and compliments 
are received by the Taxpayer Advocate Service.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Quality review and tracking information, customer feedback, and 
reports on current and former IRS employees and the resolution of that 
feedback.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801; and Sec. 1211 of Pub. L. 104-168, 
Taxpayer Bill of Rights (TBOR) 2.

PURPOSE:
    To improve quality of service by tracking customer feedback 
(including complaints and compliments), and to analyze trends and to 
take corrective action on systemic problems.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS), and administrative case control 
number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Taxpayer Advocate Service headquarters and field offices or Head of 
the Office where the records are maintained. (See the IRS Appendix 
below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Customer feedback and information from IRS employees.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.007

SYSTEM NAME:
    Employee Complaint and Allegation Referral Records.

SYSTEM LOCATION:
    Operations Support: Human Capital Office (Workforce Relations: 
Employee Conduct and Compliance Office). (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Current or former IRS employees or contractors of the IRS who are 
the subject of complaints directed to the IRS or the Treasury Inspector 
General for Tax Administration (TIGTA); and individuals who submit 
these complaints.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Documents containing the complaint, allegation or other information 
regarding current and former IRS employees and contractors; documents 
reflecting investigations or other inquiries into the complaint, 
allegation

[[Page 13290]]

or other information; and documents reflecting management's actions 
taken in response to a complaint, allegation or other information.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801; Sections 3701 and 7803 of Pub. L. 
105-206, IRS Restructuring and Reform Act of 1998 (RRA1998); and 
Section 1211 of Pub. L. 104-168, Taxpayer Bill of Rights 2 (TBOR2).

PURPOSE:
    To provide a timely and appropriate response to complaints and 
allegations concerning current and former IRS employees and 
contractors; and to advise complainants of the status, and results, of 
investigations or inquiries into those complaints or allegations.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to professional organizations or 
associations with which individuals covered by this system of records 
may be affiliated, such as state bar disciplinary authorities, to meet 
their responsibilities in connection with the administration and 
maintenance of standards of conduct and discipline.
    (7) Disclose information to complainants or victims to provide such 
persons with information and explanations concerning the progress and/
or results of the investigation or case arising from the matters of 
which they complained and/or of which they were a victim. Information 
concerning the progress of the investigation or case is limited 
strictly to whether the investigation/case is opened or closed. 
Information about any disciplinary action is provided only after the 
subject of the action has exhausted all reasonable appeal rights.
    (8) Disclose information to a contractor, including an expert 
witness or a consultant hired by the IRS, to the extent necessary for 
the performance of a contract.
    (9) Disclose information to complainants or victims to provide such 
persons with information and explanations concerning the progress and/
or results of the investigation or case arising from the matters of 
which they complained and/or of which they were a victim. Information 
concerning the progress of the investigation or case is limited 
strictly to whether the case is open or closed. Information about any 
disciplinary action is provided only after the subject of the action 
has exhausted all reasonable appeal rights.
    (10) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
     By name of individual who submitted the complaint, allegation or 
other information; or by name of the individual who is the subject of 
the complaint, allegation or other information.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief Human Capital Officer (Operations Support, Headquarters). 
(See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other

[[Page 13291]]

records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    This system of records is exempt from the Privacy Act provision 
which requires that record source categories be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), (d), 
(e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act pursuant to U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 00.008

SYSTEM NAME:
    Recorded Quality Review Records--Treasury/IRS.

SYSTEM LOCATION:
    Wage & Investment (W & I) call sites. A list of these sites is 
available on-line at: http://www.irs.gov/help/article/0,,id=96730,00.html. See IRS appendix A for other W & I addresses.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees who respond to taxpayer assistance calls.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Quality review and employee performance feedback program records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer quality review programs at call sites. Information 
maintained includes questions and other statements from taxpayers or 
their representatives on recordings. The primary focus of the system is 
to improve service of, and retrieve information by, the employee and 
not to focus on the taxpayer.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) 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 personal capacity if the 
IRS or 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 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.
    (2) Disclose information to a contractor, including an expert 
witness or a consultant hired by the IRS, to the extent necessary for 
the performance of a contract.
    (3) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By IRS employee/assistor's name or identification number (e.g., 
SEID, badge number). Recorded calls or screens are not retrieved by 
taxpayer name or Taxpayer Identification Number (TIN) (e.g., social 
security number (SSN), employer identification number (EIN), or similar 
number assigned by the IRS.).

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

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management. Audio recordings and screen capture images are kept long 
enough for the review and discussion process to take place, generally 
not more than 45 days.

SYSTEM MANAGER AND ADDRESS:
    Director, Customer Account Services, W & I. (See the IRS Appendix 
below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Officer 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Records in this system are provided by IRS employees identifying 
themselves when they provide information to assist a taxpayer.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.009

SYSTEM NAME:
    Taxpayer Assistance Center (TAC) Recorded Quality Review Records--
Treasury/IRS

SYSTEM LOCATION:
    W & I Taxpayer Assistance Centers. A list of these sites is 
available on-line at: http://www.irs.gov/localcontacts/index.html. 
Other W & I office addresses are listed in IRS appendix A.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees who respond to in-person taxpayer assistance contacts.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Audio recordings of conversations with taxpayers, captured computer 
screen images of taxpayer records reviewed during the conversation, and 
associated records required to administer quality review and employee 
performance feedback programs.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To evaluate and improve employee performance and the quality of 
service at TAC sites.

[[Page 13292]]

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (4) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (5) Disclose information to a contractor, including an expert 
witness or a consultant hired by the IRS, to the extent necessary for 
the performance of a contract.
    (6) Disclose information to an arbitrator, mediator, or other 
neutral, in the context of alternative dispute resolution, to the 
extent relevant and necessary for resolution of the matters presented, 
including asserted privileges. Information may also be disclosed to the 
parties in the alternative dispute resolution proceeding.
    (7) Disclose information to the Office of Personnel Management, 
Merit Systems Protection Board, the Office of Special Counsel, or the 
Equal Employment Opportunity Commission when the records are relevant 
and necessary to resolving personnel, discrimination, or labor 
management matters within the jurisdiction of these offices.
    (8) Disclose information to the Federal Labor Relations Authority, 
including the Office of the General Counsel of that authority, the 
Federal Service Impasses Board, or the Federal Mediation and 
Conciliation Service, when the records are relevant and necessary to 
resolving any labor management matter within the jurisdiction of these 
offices.
    (9) Disclose information to the Office of Government Ethics when 
the records are relevant and necessary to resolving any conflict of 
interest, conduct, financial statement reporting, or other ethics 
matter within the jurisdiction of that office.
    (10) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of the employee to whom they apply.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management. Audio recordings and screen capture images are kept long 
enough for the review and discussion process to take place, generally 
not more than 45 days.
    The agency may keep audio recordings and captured computer screen 
images for a longer period under certain circumstances, including, but 
not limited to, resolution of matters pertaining to poor employee 
performance, security (threat, altercation, etc.), or conduct-related 
issues.

SYSTEM MANAGER AND ADDRESS:
    Director, Customer Account Services, W&I. (See the IRS Appendix 
below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Records in this system are provided by taxpayers, employees, and 
IRS taxpayer account records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.333

SYSTEM NAME:
    Third Party Contact Records --Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

[[Page 13293]]

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom Federal tax assessments have been made; 
individuals believed to be delinquent in filing Federal tax returns or 
in paying Federal taxes, penalties or interest; individuals who are or 
have been considered for examination for tax determination purposes, 
i.e., income, estate and gift, excise or employment tax liability.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records of third party contacts including the taxpayer's name; 
Taxpayer Identification Number (TIN) (e.g., social security number 
(SSN), employer identification number (EIN), or similar number assigned 
by the IRS); the third party contact's name; date of contact; and IRS 
employee's identification number (e.g., SEID, badge number).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7602(c); and 7801.

PURPOSE:
    To comply with 26 U.S.C. 7602(c), records document third party 
contacts with respect to the determination or collection of the tax 
liability of the taxpayer. Third party contact data is provided 
periodically to taxpayers and upon the taxpayer's written request.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer's name or TIN.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Director, Collection, Small Business/Self-Employed Division (SB/
SE). (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Officer 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Tax records of the individual; public information sources; third 
parties including individuals, city and state governments, other 
Federal agencies, taxpayer's employer, employees and/or clients, 
licensing and professional organizations, and foreign governments under 
tax treaties.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 00.334

SYSTEM NAME:
    Third Party Contact Reprisal Records--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom Federal tax assessments have been made; 
individuals believed to be delinquent in filing Federal tax returns or 
in paying Federal taxes, penalties or interest; individuals who are or 
have been considered for examination for tax determination purposes; 
i.e., income, estate and gift, excise or employment tax liability.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records of third party contacts as described in 26 U.S.C. 7602(c), 
where reprisal determinations have been made, including the taxpayer 
name, Taxpayer Identification Number (TIN) (e.g., social security 
number (SSN), employer identification number (EIN), or similar number 
assigned by the IRS); date of contact; fact of reprisal determination; 
and IRS employee's identification number (e.g., SEID, badge number).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7602(c); and 7801.

PURPOSE:
    To track the number of reprisal determinations made pursuant to 26 
U.S.C. 7602(c)(3)(B).

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or

[[Page 13294]]

confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name and /or TIN

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Director, Collection, SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records is exempt from the Privacy Act provision 
which requires that record source categories be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 10.001

SYSTEM NAME:
    Biographical Files, Communications and Liaison--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    IRS employees.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records are biographical data and photographs of key IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the media and the public.
    (2) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By key employee's name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Communications & Liaison. (See the IRS Appendix below for 
address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    By employees.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 10.004

SYSTEM NAME:
    Stakeholder Relationship Management and Subject Files--Treasury/
IRS.

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who have stakeholder relationships with the IRS, 
including individuals who attend IRS forums and educational outreach 
meetings.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records include stakeholder relationship information, 
correspondence, newspaper clippings, email and other forms of 
communication.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE OF THE SYSTEM:
    To track stakeholder relationships and inform individuals about tax 
administration.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the media and the public.
    (2) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the

[[Page 13295]]

security or confidentiality of information in the system of records has 
been compromised; (b) the Department has determined that as a result of 
the suspected or confirmed compromise there is a risk of harm to 
economic or property interests, identity theft or fraud, or harm to the 
security or integrity of this system or other systems or programs 
(whether maintained by the Department or another agency or entity) that 
rely upon the compromised information; and (c) the disclosure made to 
such agencies, entities, and persons is reasonably necessary to assist 
in connection with the Department's efforts to respond to the suspected 
or confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name or administrative case control number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Communications & Liaison. (See the IRS Appendix below for 
address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Information from news media, and correspondence within the IRS and 
from IRS stakeholders.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 10.555

SYSTEM NAME:
    Volunteer Records--Treasury/IRS.

SYSTEM LOCATION:
    W & I Headquarters, field and campus offices. See IRS Appendix A 
for addresses.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who promote and participate in IRS volunteer programs; 
and individuals who have an interest in promoting tax outreach and 
return preparation, including tax professionals and practitioners.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Volunteer names; contact information; electronic filing 
identification numbers (EFINs); and information to be used in program 
administration; and information pertaining to reviews of each site and 
other information about volunteer operations.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To manage IRS volunteer programs, including determining assignments 
of IRS resources to various volunteer programs and making 
recommendations for training or other quality improvement measures.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal 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 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.
    (3) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS to the extent necessary for 
the performance of a contract.
    (4) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (5) Provide information to volunteers who coordinate activities and 
staffing at taxpayer assistance sites.
    (6) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By the name of the volunteer. Records pertaining to electronic 
filing capabilities may also be retrieved by the electronic filing 
identification number (EFIN).

[[Page 13296]]

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioner, W & I. (See the IRS Appendix below for address.)

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 as in ``RECORD ACCESS PROCEDURES'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records may inquire in accordance with instructions appearing at 31 
CFR part 1, subpart C, appendix B. Inquiries should be addressed to the 
Disclosure Office listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    Individuals seeking to contest content of a record in this system 
of records may inquire in accordance with instructions appearing at 31 
CFR part 1, subpart C, appendix B.

RECORD SOURCE CATEGORIES:
    Treasury employees; Federal, State, or local agencies that sponsor 
free financial services in coordination with IRS; taxpayers who visit 
these sites; and volunteer individuals and organizations that provide 
free tax preparation and tax-related services to these taxpayers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 21.001

SYSTEM NAME:
    Tax Administration Advisory Services (TAAS) Resources Records--
Treasury/IRS.

SYSTEM LOCATION:
    Office of Tax Administration Advisory Services (TAAS), 
International, Large & Mid-Size Business (LMSB). (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Past and potential tax administration advisors who have served or 
indicated an interest in serving on advisory assignments, and selected 
officials engaged in tax administration and related fields for matters 
pertaining to international issues.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Applicant roster database, locator cards or lists with names, 
addresses, telephone numbers, and organizational affiliations of 
officials engaged in tax administration; work assignment or application 
folders of past and potential tax administration advisors, which 
contain employment history, information, medical abstracts, security 
clearances, and passport information; bio-data sketches on IRS 
employees and others engaged in tax administration and related fields.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To identify employees who have expressed an interest in overseas 
assignments, and to identify historical and current activities 
pertaining to international issues.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Deputy Commissioner, LMSB (International). (See the IRS Appendix 
below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURESS:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Individuals, organizations with which they are associated, or other 
knowledgeable tax administration experts.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.

[[Page 13297]]

Treasury/IRS 22.003

SYSTEM NAME:
    Annual Listing of Undelivered Refund Checks--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers whose refund checks have been returned as undeliverable 
since the last Annual Listing of Undelivered Refund Checks was 
produced.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN),or 
similar number assigned by the IRS), and records containing tax module 
information (tax period, amount of credit balance and Document Locator 
Number (DLN).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To keep track of refund checks returned as undeliverable.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name or TIN.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioners, W & I and SB/SE. (See the IRS Appendix below for 
address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.011

SYSTEM NAME:
    File of Erroneous Refunds--Treasury/IRS.

SYSTEM LOCATION:
    Campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers issued erroneous refunds.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Case reference taxpayer name, Taxpayer Identification Number (TIN) 
(e.g., social security number (SSN), employer identification number 
(EIN), or other similar number assigned by IRS), administrative control 
number, date of erroneous refund, statute expiration date, status of 
case, location, correspondence and research material.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain records necessary to resolve erroneous refunds.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

[[Page 13298]]

SYSTEM MANAGER AND ADDRESS:
    Commissioners, W & I and SB/SE. (See the IRS Appendix below for 
address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.012

SYSTEM NAME:
    Health Coverage Tax Credit (HCTC) Program Records--Treasury/IRS

SYSTEM LOCATION:
    W & I Headquarters and HCTC contractor location offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who apply for and are eligible for the credit.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records required to administer the HCTC program.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 35, 7527, and 7801.

PURPOSE:
    To administer the health care credit provisions.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
other similar number assigned by the IRS), or health care insurance 
policy number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Commissioner, W & I. (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester. The IRS may assert 5 U.S.C. 
552a(d)(5) as appropriate.

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

RECORD SOURCE CATEGORIES:
    Individuals eligible under HCTC program; IRS taxpayer account 
information; Health Coverage providers; Department of Labor; Pension 
Benefit Guaranty Corporation; state workforce agencies, and the 
Department of Health and Human Services.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.026

SYSTEM NAME:
    Form 1042S Index by Name of Recipient--Treasury/IRS.

SYSTEM LOCATION:
    Campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    U.S. citizens living abroad subject to federal tax withholding.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records include taxpayer's name, address, country of residence and 
Taxpayer Identification Number (TIN) (e.g., social security number 
(SSN), employer identification number (EIN), or similar number assigned 
by the IRS), and name of withholding agent.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer the back-up withholding laws and regulations.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has

[[Page 13299]]

been compromised; (b) the Department has determined that as a result of 
the suspected or confirmed compromise there is a risk of harm to 
economic or property interests, identity theft or fraud, or harm to the 
security or integrity of this system or other systems or programs 
(whether maintained by the Department or another agency or entity) that 
rely upon the compromised information; and (c) the disclosure made to 
such agencies, entities, and persons is reasonably necessary to assist 
in connection with the Department's efforts to respond to the suspected 
or confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Deputy Commissioner, LMSB (International). (See the IRS Appendix 
below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester. The IRS may assert 5 U.S.C. 
552a(d)(5) as appropriate.

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

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.027

SYSTEM NAME:
    Foreign Information System (FIS)--Treasury/IRS.

SYSTEM LOCATION:
    International (LMSB) headquarters, field, and campus offices. (See 
the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individual taxpayers who file Form 5471, Information Return with 
Respect to a Foreign Corporation and Form 5472, Information Return of a 
Foreign Owned Corporation.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS), foreign corporation 
identification, information relating to stock, U.S. shareholders, 
Earnings and Profits, Balance Sheet, and other available accounting 
information relating to a specific taxable period.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer laws and regulations relative to foreign owned 
corporations.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Documents are stored and retrieved by Document Locator Number 
(DLN).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Deputy Commissioner, LMSB (International). (See the IRS Appendix 
below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.028

SYSTEM NAME:
    Disclosure Authorizations for U.S. Residency Certification 
Letters--Treasury/IRS.

[[Page 13300]]

SYSTEM LOCATION:
    Philadelphia Campus. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals and third parties who are subjects of correspondence 
and who initiate correspondence requesting U.S. Residency 
Certification.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records relating to the individual requesting certification, 
including identifying information of the individual requesting 
certification, and records relating to the identity of third party 
designees authorized to receive tax information specific to the U.S. 
Residency Certification request.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To certify filing and payment of U.S. income tax returns and taxes 
to allow a reduction in foreign taxes due in accordance with various 
treaty provisions for U.S. citizens living abroad and U.S. domestic 
corporations conducting business in foreign countries.

ROUTINE USES OF THE 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.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employee identification number (EIN) or 
similar number assigned by the IRS), and name of designee.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Deputy Commissioner, LMSB (International). (See the IRS Appendix 
below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Individuals seeking certification, or persons acting on their 
behalf.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.032

SYSTEM NAME:
    Individual Microfilm Retention Register--Treasury/IRS.

SYSTEM LOCATION:
    Computing centers and through terminals at field and campus 
offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who file, or may be required to file, individual income 
tax returns (e.g., Form 1040, 1040A, or 1040EZ).

CATEGORIES OF RECORDS IN THE SYSTEM:
    Selected data elements that have been archived from the Individual 
Master File (IMF).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:5 U.S.C. 301 and 26 U.S.C. 
7801.
PURPOSE:
    To archive individual tax account information after a certain 
period of inactivity on the master file in order not to overburden the 
computer system required for active accounts.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By individual taxpayer name Taxpayer Identification Number (TIN) 
(e.g., social security number (SSN), employer identification number 
(EIN), or similar number assigned by the IRS), tax period, name, and 
type of tax.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and

[[Page 13301]]

Guidance and IRM 1.16, Physical SecurityProgram.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Directors, Computing Centers. (See the IRS Appendix below for 
address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.054

SYSTEM NAME:
    Subsidiary Accounting Files--Treasury/IRS.

SYSTEM LOCATION:
    Campuses. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers affected by one or more of the transactions reflected in 
the categories of records listed below.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Documents containing name, address, Taxpayer Identification Number 
(TIN) (e.g., social security number (SSN), employer identification 
number (EIN), or similar number assigned by the IRS), and accounting 
information relevant to various transactions related to unapplied 
credits and payments, property held by the IRS, erroneous payments, 
accounts transferred, funds collected for other agencies, abatements 
and/or assessments of tax, uncollectible accounts, and Offers-in-
Compromise.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer the accounting files relevant to the types of 
transactions described in ``Categories of records in the system'' 
above.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN, or document locator number (DLN).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioners, W & I and SB/SE. (See the IRS Appendix below for 
address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.060

SYSTEM NAME:
    Automated Non-Master File (ANMF)--Treasury/IRS.

SYSTEM LOCATION:
    Computing Centers and through terminals at field and campus 
offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers whose accounts are not compatible with the normal master 
file processes.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS) and information that cannot be 
input into the Master File, including child support payment information 
from the states.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track taxpayer account information that is not input to the 
Master File.

[[Page 13302]]

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN, or document locator number (DLN).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioners, W & I and SB/SE. (See the IRS Appendix below for 
address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 22.061

SYSTEM NAME:
    Information Return Master File (IRMF)--Treasury/IRS.

SYSTEM LOCATION:
    Computing Centers and through terminals at field and campus 
offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individual payors and payees of various types of income for which 
information reporting is required (e.g., wages, dividends, interest, 
etc.)

CATEGORIES OF RECORDS IN THE SYSTEM:
    Information returns.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer tax accounts related to the filing of information 
returns.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By payor and payee name and Taxpayer Identification Number (TIN) 
(e.g.), social security number (SSN)), employer identification number 
(EIN), or similar number assigned by the IRS.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioner, W & I. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4);

[[Page 13303]]

(e)(1); (e)(4)(G), (H), (I); and (f) of the Privacy Act, pursuant to 5 
U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 22.062

SYSTEM NAME:
    Electronic Filing Records--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Electronic return providers (electronic return preparers, 
electronic return collectors, electronic return originators, electronic 
filing transmitters, individual filing software developers) who have 
applied to participate, are participating, or have been rejected, 
expelled or suspended from participation, in the electronic filing 
program (including Volunteer Income Tax Assistance (VITA) volunteers). 
Individuals who attend, or have indicated interest in attending, 
seminars and marketing programs to encourage electronic filing and 
improve electronic filing programs (including individuals who provide 
opinions or suggestions to improve electronic filing programs), or who 
otherwise indicate interest in participating in electronic filing 
programs.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records pertaining to individual electronic filing providers, 
including applications to participate in electronic filing, credit 
reports, reports of misconduct, law enforcement records, and other 
information from investigations into suitability for participation. 
Records pertaining to the marketing of electronic filing, including 
surveys and opinions about improving electronic filing programs.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 6011, 6012, and 7803.

PURPOSE:
    To administer and market electronic filing programs.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) 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 personal capacity if the 
IRS or 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 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.
    (2) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (3) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (4) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (5) Disclose information to the news media as described in the IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (6) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS, to the extent necessary for 
the performance of a contract.
    (7) Disclose information to state taxing authorities to promote 
joint and state electronic filing, including marketing such programs 
and enforcing the legal and administrative requirements of such 
programs.
    (8) Disclose to the public the names and addresses of electronic 
return originators, electronic return preparers, electronic return 
transmitters, and individual filing software developers, who have been 
suspended, removed, or otherwise disciplined. The Service may also 
disclose the effective date and duration of the suspension, removal, or 
other disciplinary action.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and magnetic media.

RETRIEVABILITY:
    By electronic filing provider name or Taxpayer Identification 
Number (TIN) (e.g., social security number (SSN), employer 
identification number (EIN) or similar number assigned by the IRS), or 
document control number (DCN).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Director, Electronic Tax Administration. (See the IRS Appendix 
below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with

[[Page 13304]]

instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be addressed to the Disclosure Office listed in 
appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
See ``RECORD ACCESS PROCEDURES'' above for records that are not tax 
records.

RECORD SOURCE CATEGORIES:
    (1) Electronic filing providers; (2) informants and third party 
witnesses; (3) city and state governments; (4) IRS and other Federal 
agencies; (5) professional organizations; (6) business entities; and 
(7) participants in marketing efforts or who have otherwise indicated 
interest in electronic filing programs.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 24.030

SYSTEM NAME:
    CADE Individual Master File (IMF)--Treasury/IRS.

SYSTEM LOCATION:
    Computing Centers and through terminals at field and campus 
offices. (See the IRS Appendix below for address.).

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who file Federal Individual Income Tax Returns; 
individuals who file other information filings; and individuals 
operating under powers of attorney.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Tax records for each applicable tax period or year, representative 
authorization information (including Centralized Authorization Files 
(CAF), and a code identifying taxpayers who threatened or assaulted IRS 
employees. An indicator will be added to any taxpayer's account who 
owes past due child and/or spousal support payments and whose name has 
been submitted to IRS by a state.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain records of tax returns, return transactions, and 
authorized taxpayer representatives.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
other similar number assigned by the IRS), or document locator number 
(DLN).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioner, W & I. (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual or taxpayer 
representative and agency entries made in the administration of the 
individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 24.031

SYSTEM NAME:
    Medicare Prescription Drug Transitional Assistance Records--
Treasury/IRS

SYSTEM LOCATION:
    Martinsburg Computing Center. (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals covered by Medicare who are eligible to apply for the 
prescription drug transitional assistance subsidy under the Medicare 
Prescription Drug Improvement and Modernization Act of 2003.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Information on individuals who are Medicare beneficiaries and are 
eligible to apply for the prescription drug transitional assistance 
subsidy under the Medicare Prescription Drug Improvement and 
Modernization Act of 2003.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 6103(l)(19), and 7801.

PURPOSE:
    To maintain records for disclosure to the Department of Health and 
Human Services (HHS) under the Medicare Prescription Drug Improvement 
and Modernization Act of 2003 to assist HHS in ensuring that applicants 
qualify for prescription drug transitional assistance.

[[Page 13305]]

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name or social security number (SSN) of the Medicare 
beneficiary.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Director, Martinsburg Computing Center. (See the IRS Appendix below 
for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    The Individual Master File (IMF), and the Centers for Medicare and 
Medicaid Services, HHS.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 24.046

SYSTEM NAME:
    CADE Business Master File (BMF)--Treasury/IRS.

SYSTEM LOCATION:
    Computing Centers and through terminals at field and campus 
offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who file business tax and information returns; 
individuals who file other information filings; and individuals 
operating under powers of attorney for these businesses.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Tax records for each applicable tax year or period, including 
employment tax returns, partnership returns, excise tax returns, 
retirement and employee plan returns, wagering returns, estate tax 
returns; information returns; and representative authorization 
information.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain records of business tax returns, return transactions, 
and authorized taxpayer representatives.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name, type of tax, Taxpayer Identification Number (TIN) 
(e.g., social security number (SSN), employer identification number 
(EIN), or other similar number assigned by the IRS), or document 
locator number (DLN).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioner, SB/SE. (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office

[[Page 13306]]

listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 24.047

SYSTEM NAME:
    Audit Underreporter Case File--Treasury/IRS.

SYSTEM LOCATION:
    Campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Recipients of income (payees) with a discrepancy between the income 
tax returns they file and information returns filed by payors with 
respect to them.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Payee and payor name, address, Taxpayer Identification Number (TIN) 
(e.g., social security number (SSN), employer identification number 
(EIN), or similar number assigned by the IRS), and income records 
containing the types and amounts of income received/reported.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To reconcile discrepancies between tax returns and information 
returns filed.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSE 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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Payee's and payor's names and TINs.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioners, W & I and SB/SE. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    Information returns filed by payors and income tax returns filed by 
taxpayers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); (e)(5); (e)(8); and (f) of the 
Privacy Act, pursuant to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 26.001

SYSTEM NAME:
    Acquired Property Records--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals with delinquent tax accounts whose property has been 
acquired by the government by purchase or right of redemption.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS, and revenue officer reports.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track property acquired under 26 U.S.C. 6334.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

[[Page 13307]]

RETRIEVABILITY:
    By taxpayer name and TIN.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Commissioner, SB/SE. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 26.006

SYSTEM NAME:
    Form 2209, Courtesy Investigations--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom a delinquency or other investigation is located 
in one IRS office, but the individual is now living or has assets 
located in the jurisdiction of another IRS office.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS), asset ownership information, 
chronological investigative history, and, where applicable, Form SSA-
7010 cases (request for preferential investigation on an earning 
discrepancy case).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track the assignment of, and progress of, these investigations.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioner, SB/SE. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3); 
(d)(1)-(4); (e)(1); (e)(4)(G)-(I); and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.009

SYSTEM NAME:
    Lien Files--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom Notices of Federal Tax Liens have been filed.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Open and closed Federal tax liens, including Certificates of 
Discharge of Property from Federal Tax Lien; Certificates of 
Subordination; Certificates of Non-Attachment; Exercise of Government's 
Right of Redemption of Seized Property; and Releases of Government's 
Right of Redemption.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 6323 and 7801.

PURPOSE:
    To identify those individuals on whom a Notice of Federal Tax Lien, 
discharge, or subordination on lien attachment has been filed.

[[Page 13308]]

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioner, SB/SE. (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Officer 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 26.012

SYSTEM NAME:
    Offer in Compromise (OIC) File--Treasury/IRS.

SYSTEM LOCATION:
    Field, campus and computing center offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who have submitted an offer to compromise a tax 
liability.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS), assignment information; and 
records, reports and work papers relating to the assignment, 
investigation, review and adjudication of the offer.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To process offers to compromise a tax liability.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Commissioner, SB/SE. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I)

[[Page 13309]]

and (f) of the Privacy Act pursuant to 5 U.S.C. 552a(k)(2). (See 31 CFR 
1.36.)
Treasury/IRS 26.013

SYSTEM NAME:
    Trust Fund Recovery Cases/One Hundred Percent Penalty Cases--
Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals against whom Federal tax assessments have been made or 
are being considered as a result of their being deemed responsible for 
payment of unpaid corporation withholding taxes and social security 
contributions.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS), information about basis of 
assessment, including class of tax, period, dollar figures, waivers 
extending the period for asserting the penalty (if any), and 
correspondence.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer and enforce Trust Fund Recovery Penalty cases under 
26 U.S.C. 6672.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN; cross-referenced to business name from 
which the penalty arises.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Commissioner, SB/SE. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.014

SYSTEM NAME:
    Record 21, Record of Seizure and Sale of Real Property--Treasury/
IRS.

SYSTEM LOCATION:
    Field offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals against whom tax assessments have been made and whose 
real property was seized and sold to satisfy their tax liability. Names 
and addresses of purchasers of this real property.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS), information about basis of 
assessment, including class of tax, period, dollar amounts, and 
property description.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer sales of real property.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic records.

[[Page 13310]]

RETRIEVABILITY:
    By taxpayer name, TIN, and seizure number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioner, SB/SE. (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Manager 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Property records and information supplied by third parties 
pertaining to property records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 26.019

SYSTEM NAME:
    Taxpayer Delinquent Account (TDA) Files--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom Federal tax assessments have been made and 
persons who owe child support obligations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Investigatory records generated or received in the collection of 
Federal taxes and all other related sub-files related to the processing 
of the tax case. This system also includes other management information 
related to a case and used for tax administration purposes including 
the Debtor Master File, and records that have a code identifying 
taxpayers that threatened or assaulted IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To provide inventory control of delinquent accounts.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN) or 
similar number assigned by the IRS), or name of person who owes child 
support obligations.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Field and campus offices. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.020

SYSTEM NAME:
    Taxpayer Delinquency Investigation (TDI) Files--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who are, or may be, delinquent in filing Federal tax 
returns.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, Taxpayer Identification Number (TIN) (e.g., social 
security number (SSN), employer identification number (EIN), or similar 
number assigned by the IRS); information from previously filed returns, 
information about the potential delinquent return(s), including class 
of tax, chronological investigative history; and a code identifying 
taxpayers that threatened or assaulted IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

[[Page 13311]]

PURPOSE:
    To track information on taxpayers who may be delinquent in Federal 
tax payments or obligations.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic records.

RETRIEVABILITY:
    By taxpayer name and TIN.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioner, SB/SE. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 26.021

SYSTEM NAME:
    Transferee Files--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals on whom tax assessments have been made but who have, or 
may have, transferred their assets in order to place them beyond the 
reach of the government.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Taxpayer name, address, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS), assessment, including class of 
tax, period, dollar amounts and information about the transferee.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To provide inventory control on taxpayers believed to have 
transferred assets that may not be available to satisfy their 
delinquent tax accounts.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioner, SB/SE. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in RECORD ACCESS 
PROCEDURES, above.

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law

[[Page 13312]]

enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 26.055

SYSTEM NAME:
    Private Collection Agency (PCA) Quality Review Records.

SYSTEM LOCATION:
    PCA locations may change from time to time. See ``System manager'' 
below for contact information.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    This system includes information about the PCAs (to the extent they 
are individuals) and employees of PCAs.

CATEGORIES OF RECORDS IN THE SYSTEM:
    This system includes quality review and PCA employee performance 
records used to administer private debt collection; records of 
allegations of PCA employee misconduct, including records of 
investigations and actions by PCAs and IRS in response to allegations 
or complaints against PCA employees; records used to make a final 
determination of whether a PCA employee has committed an act or 
omission described in I.R.C. 6306(b) that makes the individual 
ineligible to perform services under the PCA contract; and a log of 
complaints detailing IRS and PCA investigations and actions.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 7801; and 881 of the American Jobs Creation 
Act of 2004 (Pub. L. 108-357).

PURPOSE:
    To administer, evaluate and improve the service and performance of 
PCAs.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USE:
    Disclosure of return 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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to 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 under circumstances in which the IRS or DOJ has agreed to 
provide representation for the employee; or (d) the United States 
government is a party to the proceeding or has an interest in such 
proceeding, and the IRS determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity where 
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 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.
    (3) Disclose information to a Federal, State, local, tribal agency, 
or other public authority, that has requested information relevant or 
necessary to hiring or retaining an employee, or issuing or continuing 
a contract, security clearance, license, grant, or other benefit.
    (4) Disclose information to an appropriate 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.
    (5) Disclose information to the news media as described in IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (6) Disclose information to an arbitrator, mediator, or other 
neutral person, and to the parties, in the context of alternative 
dispute resolution, to the extent relevant and necessary for the 
resolution of the matters presented to permit the arbitrator, mediator, 
or similar person to resolve the matters presented, including asserted 
privileges.
    (7) Disclose information to a former employee of the IRS or a PCA 
to the extent necessary for official purposes when the IRS requires 
information and/or consultation assistance from the former employee 
regarding a matter within that person's former area of responsibility.
    (8) Disclose information to professional organizations or 
associations with which individuals covered by this system of records 
may be affiliated, such as state bar disciplinary authorities, to meet 
their responsibilities in connection with tax administration and 
maintenance of standards of conduct and discipline.
    (9) Disclose to a contractor, including an expert witness or 
consultant, hired by the IRS to the extent necessary for the 
performance of a contract.
    (10) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name or Taxpayer Identification Number (TIN) (e.g., 
Social Security Number (SSN), or Employer Identification Number (EIN)), 
or by PCA names (to the extent they are individuals) and PCA employee 
name and/or identifying number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance, and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

[[Page 13313]]

SYSTEM MANAGER(S) AND ADDRESS:
    Director, Collection, Small Business/Self-Employed Division (SB/
SE). (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Manager 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Individuals seeking access to any non-tax record contained in this 
system of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

RECORD SOURCE CATEGORIES:
    Taxpayers, their representatives and PCAs.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 30.003

SYSTEM NAME:
    Requests for Printed Tax Materials Including Lists--Treasury/IRS.

SYSTEM LOCATION:
    Field and campus offices. See appendix A for addresses.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals that request various IRS printed and electronic 
materials.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name and address of individuals wanting to receive tax forms, 
newsletters, publications or educational products.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    The purpose of this system is to administer tracking and responses 
to requests for printed tax materials.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to mailing or distribution services 
contractors for the purpose of executing mail outs, order fulfillment, 
or subscription fulfillment.
    (2) Disclose information to mailing or distribution services 
contractors for the purpose of maintaining mailing lists.
    (3) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Alphabetically by name or numerically by zip code.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Agency Wide Shared Services (Publishing Services). (See the 
IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester. The IRS may assert 5 U.S.C. 
552a(d)(5) as appropriate.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    The information is supplied by the individual making the request 
and agency entries made in fulfilling the request.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 30.004

SYSTEM NAME:
    Security Violations--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who violate physical security regulations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name of violator, circumstances of violation (e.g., date, time, 
actions of violator, etc.), supervisory action taken, and other 
information pertaining to the violation.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    The purpose of this system is to administer programs to track and 
take appropriate action for security violations.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (DOJ) when 
seeking legal advice or for use in any proceeding, or in preparation 
for any proceeding, when: (a) The IRS or any

[[Page 13314]]

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 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 DOJ determines that 
the records are relevant and necessary to the proceeding or advice 
sought.
    (2) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Chief, Agency Wide Shared Services (Property, Security, and 
Records). (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Contract guard force and security inspections.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.003

SYSTEM NAME:
    Assignment and Accountability of Personal Property Files--Treasury/
IRS.

SYSTEM LOCATION:
    Headquarters, field, computing center, and campus offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals receiving government property for use and repair.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Descriptions of property, receipts, reasons for removal, and 
property passes.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    To maintain an inventory control over government property assigned 
to IRS employees for their use and to account for government property 
requiring repair.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (4) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (5) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

[[Page 13315]]

RETRIEVABILITY:
    By employee name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Agency Wide Shared Services (Space and Property). (See the 
IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Individuals who receive government property; request property 
passes; or who request repairs on equipment.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.007

SYSTEM NAME:
    Record of Government Books of Transportation Requests--Treasury/
IRS.

SYSTEM LOCATION:
    Field offices. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees issued Transportation Requests.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Form 496, alphabetical card record by name or the serial numbers of 
Transportation Requests issued to the employee; and Form 4678, 
numerical list by serial number listing the name of the employee to 
whom issued.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    To administer Government Transportation Requests.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) Disclose information to another Federal agency to effect inter-
agency salary offset.
    (3) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee name or transportation request serial number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Field managers where these records are used. (See the IRS Appendix 
below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Government Books of Transportation Requests and employees to whom 
books were issued.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.009

SYSTEM NAME:
    Safety Program Files--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, computing center, and campus offices. (See the 
IRS Appendix below for address.)

PURPOSE:
    To administer safety programs.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees and other individuals involved in IRS motor vehicle 
accidents, accidents, or injuries, on IRS property, or who have brought 
tort or personal property claims against the Service; individuals 
issued IRS driver's licenses.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Individual driving records and license applications, motor vehicle 
accident

[[Page 13316]]

reports, lost time and no-lost time personal injury reports, tort and 
personal property claims case files, informal and formal investigative 
report files. Injury information is contained in the Safety and Health 
Information System (SHIMS), which is part of the records of Treasury 
.011--Treasury Safety Incident Management Information System (70 
Federal Register 44177-44197 (August 1, 2005).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and Executive Order 12196.

PURPOSE:
    To administer the agency's health and safety program.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (3) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (4) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (5) Provide information to the Department of Labor in connection 
with investigations of accidents occurring in the work place.
    (6) Provide information to other federal agencies for the purpose 
of effecting inter-agency salary offset or interagency administrative 
offset.
    (7) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee or other individual's name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Agency Wide Shared Services. (See the IRS Appendix below for 
address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Individuals seeking access to any non-tax record contained in this 
system of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

RECORD SOURCE CATEGORIES:
    IRS employees, and other claimants and third party witnesses.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.012

SYSTEM NAME:
    Emergency Preparedness Cadre Assignments and Alerting Rosters 
Files--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, computing center, and campus offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees who have been identified as emergency preparedness points 
of contact.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Cadre assignments: personal information on employees; e.g., name, 
address, phone number, family data, security clearance, relocation 
assignment, etc. Alerting rosters: current listing of individuals by 
name and title, stating their addresses (work, home, and email), and 
phone numbers.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    To identify emergency preparedness team members and their 
responsibilities; and to provide a means of contacting cadre members in 
the event of any emergency.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose

[[Page 13317]]

of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Mission Assurance & Security Services (Physical Security 
Section). (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Cadre members.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.013

SYSTEM NAME:
    Identification Media Files System for Employees and Others Issued 
IRS ID--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, computing center, and campus offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees and contractors having one or more items of 
identification. Federal and non-federal personnel working in or 
visiting IRS facilities.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name, home address, and other personal information and reports on 
loss, theft, or destruction of pocket commissions, enforcement badges 
and other forms of identification.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    To track the issuance and loss of identification media.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee, contractor, or visitor's name and identification media 
serial number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Mission Assurance & Security Services (Operations Support).

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record pertaining to themselves may inquire in accordance with 
instructions appearing

[[Page 13318]]

at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed 
as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Document 882, New Identification Badge Request; Form 11646, 
Proximity Card Badge Application; Form 12598, Lost Badge Record; Form 
4589, Lost or Forgotten Badge Record; Form 9516, Visitor Badge.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.014

SYSTEM NAME:
    Motor Vehicle Registration and Entry Pass Files--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, computing center, and campus offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who are issued parking permits because they require 
continued access to IRS facilities; and parking area violators.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name of employee, registered owner of vehicle, office branch, 
telephone number, description of car, license number, employee's 
signature, name and expiration date of insurance, decal number; parking 
violations.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301.

PURPOSE:
    To track individuals to whom parking permits are issued and to whom 
parking violations are issued.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee or other individual's name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Mission Assurance & Security Services (Operations Support). 
(See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester. The IRS may assert 5 U.S.C. 
552a (d)(5) as appropriate.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Parking permits: Employees and other individuals to whom they are 
issued. Parking violations: Security guard personnel who issue the 
tickets.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.016

SYSTEM NAME:
    Security Clearance Files--Treasury/IRS.

SYSTEM LOCATION:
    Chief, Mission Assurance & Security Services (Operation Support). 
(See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Employees and contractors who require security clearance, or have 
their security clearance canceled or transferred; individuals who have 
violated IRS security regulations regarding classified national 
security information.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name, employing office, date of security clearance, level of 
clearance, reason for the need for the national security clearance, and 
any changes in such clearance. Security violations records contain name 
of violator, circumstance of violation and supervisory action taken.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and Executive Order 11222.

PURPOSE:
    To administer the security clearance program.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose

[[Page 13319]]

of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) Disclose information to agencies and on a need-to-know basis to 
determine the current status of an individual's security clearance.
    (3) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name or social security number (SSN) of the employee.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Mission Assurance & Security Services (Operations Support). 
(See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Security Clearance Records: employee, employee's personnel records, 
employee's supervisor. Security Violation Records: guard reports, 
security inspections, supervisor's reports, internal audit reports, 
etc.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 34.021

SYSTEM NAME:
    Personnel Security Investigations, National Background 
Investigations Center (NBIC)--Treasury/IRS.

SYSTEM LOCATION:
    NBIC. See IRS appendix A for address.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Current, former and prospective employees of IRS, and private 
contractors at IRS and lock box facilities.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records pertaining to background investigations including 
application information, references, military service, work and 
academic history, financial and tax information, reports of findings 
and contacts with third party witnesses.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 7801, Executive Orders 10450 and 11222.

PURPOSE:
    To carry out personnel security investigations as to a person's 
character, reputation and loyalty to the United States, so as to 
determine that person's suitability for employment, retention in 
employment, or the issuance of security clearances.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) 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 personal capacity if the 
IRS or 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 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.
    (2) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (3) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (4) Disclose information to the news media as described in the IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.

[[Page 13320]]

    (6) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By employee's name or social security number (SSN);, or 
administrative case control number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Mission Assurance & Security Services (Operations Support). 
(See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(5).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(5).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Subjects of investigation (through employment application forms and 
interviews, or financial information); third parties including Federal, 
state and local government agencies (police, court and vital statistics 
records), credit reporting agencies, schools and others; and tax 
returns and examination results.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(5). (See 31 CFR 1.36).
Treasury/IRS 34.022

SYSTEM NAME:
    Automated Background Investigations System (ABIS)--Treasury/IRS.

SYSTEM LOCATION:
    National Background Investigations Center. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Current and former employees of IRS and contractors for IRS.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records pertaining to background investigations, including: (1) 
ABIS records contain National Background Investigations Center (NBIC) 
employee name, office, start of employment, series/grade, title, 
separation date; (2) ABIS tracking records contain status information 
on investigations from point of initiation through conclusion; (3) ABIS 
timekeeping records contain assigned cases and distribution of time; 
(4) ABIS records contain background investigations; and (5) levels of 
clearance, date of clearance and any change in status of clearance.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 7801, and Executive Order 11222.

PURPOSE:
    To track and administer background investigation records and to 
analyze trends in integrity matters.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to professional organizations or 
associations with which individuals covered by this system of records 
may

[[Page 13321]]

be affiliated, such as state bar disciplinary authorities, to meet 
their responsibilities in connection with the administration and 
maintenance of standards of conduct and discipline.
    (8) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of individual to whom it applies, social security number 
(SSN), alias, date of birth.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Mission Assurance & Security Systems. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(5).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(5).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3, (d)(1)-
(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant to 5 
U.S.C. 552a(k)(5). (See 31 CFR 1.36).
Treasury/IRS 34.037

SYSTEM NAME:
    Audit Trail and Security Records--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, computing center, and campus offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who have accessed, by any means, information contained 
within IRS electronic or paper records or who have otherwise used any 
IRS computing equipment/resources, including access to Internet sites.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records concerning employees, contractors or other individuals who 
have accessed IRS information or otherwise used IRS computing equipment 
or other resources.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 7801, and 18 U.S.C. 1030(a)(2)(B).

PURPOSE:
    To identify and track any unauthorized accesses to sensitive but 
unclassified information or inappropriate access by government 
computers to access Internet sites for gambling, playing computer 
games, or engaging in illegal activity.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (4) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS, to the extent necessary for 
the performance of a contract.
    (7) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department

[[Page 13322]]

has determined that as a result of the suspected or confirmed 
compromise there is a risk of harm to economic or property interests, 
identity theft or fraud, or harm to the security or integrity of this 
system or other systems or programs (whether maintained by the 
Department or another agency or entity) that rely upon the compromised 
information; and (c) the disclosure made to such agencies, entities, 
and persons is reasonably necessary to assist in connection with the 
Department's efforts to respond to the suspected or confirmed 
compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name and Social Security Number (SSN) of employee, contractor, 
or other individual who has been granted access to IRS information, or 
to IRS equipment and resources.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Mission Assurance & Security Services. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I) and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 35.001

SYSTEM NAME:
    Reasonable Accommodation Request Records--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, computing center, and campus offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Prospective, current and former employees with disabilities who 
request reasonable accommodation.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records that are used to determine qualification for reasonable 
accommodation (RA), including medical documentation.

AUTHORITY:
    5 U.S.C. 301; Title VII of the Civil Rights Act of 1964, as 
amended; Civil Rights Act of 1991; The Rehabilitation Act of 1973, 29 
U.S.C. 701 et seq., as amended; The Americans with Disabilities Act of 
1990, 42 U.S.C. 12101 et seq. (ADA); Executive Order 13164, Requiring 
Federal Agencies to Establish Procedures to Facilitate the Provision of 
Reasonable Accommodation (July 26, 2000).

PURPOSE:
    To track and administer reasonable accommodation requests.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to the news media as described in the IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (6) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (7) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (8) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS, to the extent necessary for 
the performance of a contract.
    (9) Disclose information to an arbitrator, mediator, or other 
neutral, in the context of alternative dispute resolution, to the 
extent relevant and necessary for resolution of the matters

[[Page 13323]]

presented, including asserted privileges. Information may also be 
disclosed to the parties in the alternative dispute resolution 
proceeding.
    (10) Disclose information to the Merit Systems Protection Board and 
the Office of Special Counsel in personnel, discrimination, and labor 
management matters when relevant and necessary to their duties.
    (11) Disclose information to foreign governments in accordance with 
international agreements.
    (12) Disclose information to the Office of Personnel Management 
and/or to the Equal Employment Opportunity Commission in personnel, 
discrimination, and labor management matters when relevant and 
necessary to their duties.
    (13) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Name of employee or applicant for employment who requests 
reasonable accommodation, and administrative case control number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10, 
Information Technology (IT) Security Policy and Guidance, and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Office of Equal Employment and Diversity. (See the IRS 
Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Individual requesting accommodation; individual's manager, 
individual's medical practitioner; agency medical representative.

EXEMPTIONS:
    None.
Treasury/IRS 36.001

SYSTEM NAME:
    Appeals, Grievances and Complaints Records--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, computer center, and campus offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Applicants for Federal employment, current and former Federal 
employees (including annuitants) who submit appeals, grievances, or 
complaints for resolution.

CATEGORIES OF RECORDS IN THE SYSTEM:
    This system of records contains information or documents relating 
to a decision or determination made by the IRS or other organization 
(e.g., Office of Personnel Management, Equal Employment Opportunity 
Commission, Merit Systems Protection Board) affecting the employment 
status of an individual. The records consist of the initial appeal or 
complaint, letters or notices to the individual, record of hearings 
when conducted, materials placed into the record to support the 
decision or determination, affidavits or statements, testimonies of 
witnesses, investigative reports, instructions to an agency about 
action to be taken to comply with decisions, and related 
correspondence, opinions and recommendations. Automated Labor and 
Employee Relations Tracking System (ALERTS) records are included to 
provide administrative tracking for personnel administration.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 1302, 3301, 3302, 4308, 5115, 5338, 5351, 5388, 7105, 
7151, 7154, 7301, 7512, 7701 and 8347, Executive Orders 9830, 10577, 
10987, 11222, 11478 and 11491; and Pub. L. 92-261 (EEO Act of 1972), 
and Pub. L. 93-259.

PURPOSE:
    To track, and process, employment-related appeals, grievances and 
complaints.

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 only made as 
provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to

[[Page 13324]]

hiring or retaining an employee, or issuing or continuing a contract, 
security clearance, license, grant, or other benefit.
    (4) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (6) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (7) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS, to the extent necessary for 
the performance of a contract.
    (8) Disclose information to a Member of Congress regarding the 
status of an appeal, complaint or grievance.
    (9) Disclose information to other agencies to the extent provided 
by law or regulation and as necessary to report apparent violations of 
law to appropriate law enforcement agencies.
    (10) Disclose information to the Office of Personnel Management, 
Merit Systems Protection Board or Equal Employment Opportunity 
Commission for the purpose of properly administering Federal Personnel 
Systems in accordance with applicable laws, Executive Orders and 
regulations.
    (11) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of the individual and administrative case control number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 10.8.1, 
Information Technology Security Policy and Guidance, and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Office of Equal Employment and Diversity and Human Capital 
Officer. (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Individuals who file complaints or grievances, IRS and/or other 
authorized Federal officials, affidavits or statements from employees, 
testimony of witnesses, official documents relating to the appeal, 
grievance, or complaints, and third party correspondence.

EXEMPTIONS:
    None.
Treasury/IRS 36.003

SYSTEM NAME:
    General Personnel and Payroll Records--Treasury/IRS.

SYSTEM LOCATION:
    Current employee personnel records: Headquarters, field, computing 
center and campus offices.
    Current employee payroll records: Transactional Processing Center 
(TPC), U.S. Department of Agriculture, National Finance Center.
    Former employee personnel records: The National Archives and 
Records Administration, National Personnel Records Center.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Prospective, current and former employees.

CATEGORIES OF RECORDS IN THE SYSTEM:
    This system consists of a wide variety of records relating to 
personnel actions and determinations made about an individual while 
employed in the Federal service, including information required by the 
Office of Personnel Management (OPM) and maintained in the Official 
Personnel File (OPF) or Employee Personnel File (EPF). Information is 
also maintained electronically in Automated Labor and Employee 
Relations Tracking System (ALERTS) and Totally Automated Personnel 
System (TAPS). Listing of employee pseudonyms and Forms 3081 is also 
included. This system also includes payroll records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 1302, 2951, 4118, 4308, 4506 and Executive Orders 
9397 and 10561.

PURPOSE:
    To administer personnel and payroll programs.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.

[[Page 13325]]

    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to the news media as described in the IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (6) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (7) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (8) Disclose information to a contractor, including an expert 
witness or a consultant, hired by the IRS, to the extent necessary for 
the performance of a contract.
    (9) Disclose information to a prospective employer of an IRS 
employee or former IRS employee.
    (10) Disclose information to hospitals and similar institutions or 
organizations involved in voluntary blood donation activities.
    (11) Disclose information to educational institutions for 
recruitment and cooperative education purposes.
    (12) Disclose information to financial institutions for payroll 
purposes.
    (13) Disclose information about particular Treasury employees to 
requesting Federal agencies or non-Federal entities under approved 
computer matching efforts, limited to only those data elements 
considered relevant to making a determination of eligibility under 
particular benefit programs administered by those agencies or entities 
or by the Department of the Treasury or any constituent unit of the 
Department, to improve program integrity, and to collect debts and 
other monies owed under those programs.
    (14) Disclose information to respond to state and local authorities 
for support garnishment interrogatories.
    (15) Disclose information to private creditors for the purpose of 
garnishment of wages of an employee if a debt has been reduced to a 
judgment.
    (16) Disclose records to the Office of Personnel Management, Merit 
Systems Protection Board, Equal Employment Opportunity Commission, and 
General Accounting Office for the purpose of properly administering 
Federal Personnel systems or other agencies' systems in accordance with 
applicable laws, Executive Orders, and applicable regulations;
    (17) Disclose information to a Federal, state, or local agency so 
that the agency may adjudicate an individual's eligibility for a 
benefit, such as a state unemployment compensation board, housing 
administration agency and Social Security Administration;
    (18) Disclose information to another agency such as the Department 
of Labor or Social Security Administration and state and local taxing 
authorities as required by law for payroll purposes;
    (19) Disclose information to Federal agencies to effect inter-
agency salary offset; to effect inter-agency administrative offset to 
the consumer reporting agency for obtaining commercial credit reports; 
and to a debt collection agency for debt collection services;
    (20) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

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.

RETRIEVABILITY:
    Name, social security number (SSN) or other employee identifier, 
such as standard employee identification number (SEID) or badge number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Chief, Human Capital Office. (See the IRS Appendix below for 
address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

[[Page 13326]]

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Personnel and payroll records come from the individual to whom they 
apply or from agency officials.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
IRS 37.006

SYSTEM NAME:
    Correspondence, Miscellaneous Records, and Information Management 
Records--Treasury/IRS.

SYSTEM LOCATION:
    Office of Professional Responsibility (OPR). (See the IRS Appendix 
below for address.).

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.

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:
    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 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.
    (2) 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.
    (3) 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.
    (4) 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.
    (5) Disclose information to a contractor to the extent necessary to 
perform the contract.
    (6) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

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

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10, 
Information Technology (IT) Security Policy and Guidance, and IRM 1.16, 
Physical Security Program.

[[Page 13327]]

RETENTION AND DISPOSAL:
    Records are retained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Director, Office of Professional Responsibility. (See the IRS 
Appendix below for address.)

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 Disclosure Manager listed in 
Appendix A serving the requester. Inquiries should be addressed as in 
``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system, 
or seeking to contest its content, may inquire in accordance with 
instructions appearing at 31 CFR part 1, Subpart C, Appendix B. 
Inquiries should be addressed to the Disclosure Manager listed in 
Appendix A serving the requester.

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). (See the IRS Appendix 
below for address.)

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:
    To enforce and administer 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 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 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.
    (2) 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.
    (3) 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.
    (4) 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.
    (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

[[Page 13328]]

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.
    (13) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By individual's name and, where available, social security number 
(SSN); complaint number pertaining to a disciplinary proceeding. Non-
unique names will be distinguished by addresses.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10, 
Information Technology (IT) Security Policy and Guidance, and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are retained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Director, Office of Professional Responsibility. (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

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 and Resigned Enrolled Agents (Actions pursuant to 31 
CFR 10.55(b) (formerly, Enrolled Agent Records) --Treasury/IRS.

SYSTEM LOCATION:
    Office of Professional Responsibility. (See the IRS Appendix below 
for address.)

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

[[Page 13329]]

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:
    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 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.
    (2) 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.
    (3) 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.
    (4) 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.
    (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 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.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By individual's name (including other names used) and, where 
available, social security number (SSN); 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, Information Technology (IT) Security Policy and Guidance, and 
IRM 1.16, Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Director, Office of Professional Responsibility. (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

[[Page 13330]]

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 42.001

SYSTEM NAME:
    Examination Administrative File--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, computing center, and campus offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers who are being considered for examination, or who are, or 
were, examined to determine an income, estate and gift, excise, or 
employment tax liability.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Investigatory materials required in making a tax determination or 
other verification in the administration of tax laws and all other sub-
files related to the processing of the tax case. This system also 
includes other management information related to a case and used for 
tax administration purposes, including classification and scheduling 
records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To document the examinations of tax returns or other determinations 
as to a taxpayer's tax liability; to document determinations whether or 
not to examine a taxpayer; and to analyze trends in taxpayer 
compliance.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USES 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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer's name, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS), and document locator number (DLN).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Commissioners, W & I, SB/SE, TEGE, and LMSB. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    Taxpayers' returns, books and records; informants and other third 
party witnesses; city and state governments; other Federal agencies; 
examinations of examinations of other taxpayers; and taxpayers' 
representatives.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). ((See 31 CFR 1.36)).
Treasury/IRS 42.002

SYSTEM NAME:
    Excise Compliance Programs--Treasury/IRS.

SYSTEM LOCATION:
    SBSE (Excise Program) area and campus offices. (See the IRS 
Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    These records include information about individuals engaged in any 
taxable activity related to excise taxes; the filing, preparing, or 
transmitting of Federal excise taxes; or witnesses or other parties 
with knowledge of such taxable activity.

CATEGORIES OF RECORDS IN THE SYSTEM:
    These records include information about individuals who are the 
subject of excise tax compliance programs administered by the IRS, 
including records pertaining to witnesses or other parties with 
knowledge of such taxable activity.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    These records are used to administer the Federal Excise Compliance 
Program.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSE OF SUCH USE:
    Disclosure of return and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has

[[Page 13331]]

been compromised; (b) the Department has determined that as a result of 
the suspected or confirmed compromise there is a risk of harm to 
economic or property interests, identity theft or fraud, or harm to the 
security or integrity of this system or other systems or programs 
(whether maintained by the Department or another agency or entity) that 
rely upon the compromised information; and (c) the disclosure made to 
such agencies, entities, and persons is reasonably necessary to assist 
in connection with the Department's efforts to respond to the suspected 
or confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Records are retrievable by taxpayer name and Taxpayer 
Identification Number (TIN) (e.g., social security number (SSN), 
employer identification number (EIN), or similar number assigned by 
IRS), or document locator number (DLN).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10, 
Information Technology (IT) Security Policy and Guidance, and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Commissioner SB/SE (Excise Program), (See the IRS Appendix below 
for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Filed IRS Forms 720, 720-TO/CS, 637, 2290, 8849; Customs Form 7501, 
Entry Summary; dyed diesel fuel inspections; individuals engaged in any 
activity related to excise taxes, or the filing, preparing, or 
transmitting of excise taxes; witnesses or other parties with knowledge 
of such activity.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Records maintained 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) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). ((See 31 CFR 1.36)).
Treasury/IRS 42.008

SYSTEM NAME:
    Audit Information Management System (AIMS)--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers whose tax returns are under the jurisdiction of examiners 
in W & I, SB/SE, TEGE and LMSB.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name, address, and Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
other similar number assigned by the IRS) of taxpayers; information 
from the Master Files (IRS 24.030 and 24.046) and a code identifying 
taxpayers that threatened or assaulted IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain information about returns in inventory and closed 
returns.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioners, W & I, SB/SE, TEGE and LMSB. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    Tax returns and examination files.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). ((See 31 CFR 1.36)).

[[Page 13332]]

Treasury/IRS 42.017

SYSTEM NAME:
    International Enforcement Program Information Files--Treasury/IRS.

SYSTEM LOCATION:
    Deputy Commissioner, LMSB (International) (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Any individual having foreign business or financial activities.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Listing of individual taxpayers, Taxpayer Identification Number 
(TIN) (e.g., social security number (SSN), employer identification 
number (EIN), or similar number assigned by IRS), summary of income 
expenses, financial information as to foreign operations or financial 
transactions, acquisition of foreign stock, controlling interest of a 
foreign corporation, organization or reorganization of foreign 
corporation examination results, information concerning potential tax 
liability, etc.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To monitor the International Enforcement Program.

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. Disclosure of tax convention information 
may be made only as provided by 26 U.S.C. 6105. All other records may 
be used as described below if the IRS deems that the purpose of the 
disclosure is compatible with the purpose for which IRS collected the 
records, and no privilege is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and TIN.

 SYSTEM MANAGER(S) AND ADDRESS:
    Deputy Commissioner, LMSB (International). (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    Tax convention and treaty partners; individual's tax returns; 
examinations of other taxpayers; and public sources of information.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a (c)(3), (d)(1)-(4), 
(e)(1), (e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). ((See 31 CFR 1.36)).
Treasury/IRS 42.021

SYSTEM NAME:
    Compliance Programs and Projects Files--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who may be involved in tax evasion schemes or 
noncompliance schemes, including but not limited to withholding 
noncompliance or other areas of noncompliance grouped by industry, 
occupation, or financial transactions; individuals who may be selling 
or promoting abusive tax schemes or abusive tax avoidance transactions; 
individuals who may be in noncompliance with tax laws concerning tax 
exempt organizations, return preparers, corporate kickbacks, or 
questionable Forms W-4, among others.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records pertaining to individuals in compliance projects and 
programs, and records used to consider individuals for selection in 
these compliance projects and programs.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track information relating to special programs and projects to 
identify non-compliance schemes and to select individuals involved in 
such schemes for enforcement actions.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer

[[Page 13333]]

identification number (EIN), or other similar number assigned by the 
IRS), or document locator number (DLN).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioners, W & I, SB/SE. TEGE, and LMSB. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 42.027

SYSTEM NAME:
    Data on Taxpayers Filing on Foreign Holdings--Treasury/IRS.

SYSTEM LOCATION:
    Deputy Commissioner, LMSB (International). (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who file Form 5471, Information Return with respect to 
a Foreign Corporation.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Names of individuals who file Form 5471.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To monitor individuals who file Form 5471, Controlled Foreign 
Corporation.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name and Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
similar number assigned by the IRS).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Deputy Commissioner, LMSB (International). (See the IRS Appendix 
below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Form 5471.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 42.031

SYSTEM NAME:
    Anti-Money Laundering/Bank Secrecy Act (BSA) and Form 8300 Records.

SYSTEM LOCATION:
    Computing Center and field offices. (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals subject to the reporting and recordkeeping requirements 
of the BSA, including:
    (1) Individuals whose businesses provide any of the financial 
services which subject them to the reporting, recordkeeping or 
registration requirements of the laws commonly known as the Bank 
Secrecy Act (BSA), or the related reporting and recordkeeping 
requirements of 26 U.S.C. 6050I.
    (2) Individuals acting as employees, owners or customers of such 
institutions or involved, directly or indirectly, in any transaction 
with such institutions. Examples of institutions that offer financial 
services are: Currency dealers, check cashiers, money order or 
traveler's check issuers, sellers, or redeemers, casinos, card clubs, 
and other money transmitters.
    (3) Individuals who are required to file reports or maintain 
records required under the Bank Secrecy Act, such as the Report of 
Foreign Bank and Financial Accounts and related records.
    (4) Persons who may be witnesses or may otherwise provide 
information concerning these individuals.

[[Page 13334]]

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records relate to the administration of the IRS anti-money 
laundering program including the registration, reporting and 
recordkeeping requirements of the BSA and 26 U.S.C.6050I. They may also 
relate to individuals who, based upon certain tolerances, exhibit 
patterns of financial transactions suggesting noncompliance with the 
registration, reporting and recordkeeping requirements of the BSA and 
26 U.S.C. 6050I. Records may also relate to individuals who are 
required to file reports or maintain records required under the Bank 
Secrecy Act, such as the Report of Foreign Bank and Financial Accounts 
and related records. Records may also relate to IRS administrative 
actions, such as notification, educational or other outreach efforts, 
examination results, and civil or criminal referrals.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 31 U.S.C. 5311-5332, 26 U.S.C. 6050I, and 7801.

PURPOSE:
    To administer 26 U.S.C. 6050I and the Bank Secrecy Act.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USE:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to appropriate Federal, State, local or 
foreign agencies responsible for investigating or prosecuting the 
violations of or for enforcing or implementing a statute, rule, 
regulation, order, or license, where the Service becomes aware of an 
indication of a potential violation of civil or criminal law or 
regulation, or the use is required in the conduct of intelligence or 
counter-intelligence activities, including analysis, to protect against 
international terrorism.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to any agency, including any State 
financial institutions supervisory agency, United States intelligence 
agency or self-regulatory organization registered with the Securities 
and Exchange Commission or the Commodity Futures Trading Commission, 
upon written request of the head of the agency or organization. The 
records shall be available for a purpose that is consistent with title 
31, as required by 31 U.S.C. 5319.
    (8) Disclose information to representatives of the National 
Archives and Records Administration (NARA) who are conducting records 
management inspections under authority of 44 U.S.C. 2904 and 2906.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THIS SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Name and Taxpayer Identification Number (TIN) (e.g., social 
security number (SSN), employer identification number (EIN), or similar 
number assigned by the IRS).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Commissioner, SBSE. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

SOURCE CATEGORIES:
    The system contains material for which sources need not be 
reported.

[[Page 13335]]

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36).
Treasury/IRS 44.001

SYSTEM NAME:
    Appeals Case Files--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, campus, and field offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers who seek administrative review of IRS proposed 
adjustments and collection actions with which they disagree . Persons 
who seek administrative review of initial Freedom of Information ACT 
(FOIA) determinations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Investigatory materials required in making a tax determination or 
other verification in the administration of tax laws and all other sub-
files related to the processing of the tax case, including history 
notes and work papers required in an administrative review of an 
assessment or other initial tax determination, collection action, or 
FOIA determination. This system also includes other management 
information related to a case.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 5 U.S.C. 552, and 26 U.S.C. 7801.

PURPOSE:
    To document the actions taken during Appeals' administrative review 
of IRS proposed adjustments, collection actions, or Freedom of 
Information ACT (FOIA) initial determinations.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By individual's name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Chief, Appeals. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). ((See 31 CFR 1.36)).
Treasury/IRS 44.003

SYSTEM NAME:
    Appeals Centralized Data (ACD)--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers who seek administrative review of IRS proposed 
adjustments and collection actions with which they disagree. Persons 
who seek administrative review of initial Freedom of Information Act 
(FOIA) determinations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Information from 24.030, 24.046, 42.001, and 44.001 systems, 
related internal management information, including the taxpayer's DIF 
Score, and a code identifying taxpayers that threatened or assaulted 
IRS employees. Information pertaining to FOIA cases under 
administrative appeal.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 5 U.S.C. 552, and 26 U.S.C. 7801.

PURPOSE:
    To track information about cases in inventory and closed cases.

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 that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or

[[Page 13336]]

confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name and Taxpayer Identification Number (TIN) (e.g., Social 
Security Number (SSN), employer identification number (EIN), or other 
similar number assigned by the IRS).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Appeals. (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Tax returns and other filings made by the individual and agency 
entries made in the administration of the individual's tax account. 
FOIA administrative appeals and agency entries made in the 
administration of the FOIA appeal. Also, time reports prepared by 
Appeals Officers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 44.004

SYSTEM NAME:
    Art Case File--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters (Appeals). (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Famous or noted artists whose works have been evaluated by the 
Commissioner's Art Panel or its staff for use in a taxpayer case.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Commissioner's Art Panel or its staff decisions on values of works 
of art by named artists and appraisal documentation.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To establish value of art works for purposes of tax administration.

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.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (7) Disclose information to the news media as described in the IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (8) Disclose information to foreign governments in accordance with 
international agreements.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

[[Page 13337]]

RETRIEVABILITY:
    By taxpayer, artist, and appraiser name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Appeals. (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Commissioner's Art panel and staff decisions and appraisal 
documentation.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 44.005

SYSTEM NAME:
    Expert Witness and Fee Appraiser Files--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Expert witnesses for litigation and appraisers, including Art 
Advisory Panelists whose services may be or are used.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Biographical data, application letters, or list of expert/appraiser 
names by specialty.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track individuals available for expert witness and appraisal 
services.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which IRS 
collected the records, and no privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) 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 personal capacity if the 
IRS or 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 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.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (7) Disclose information to the news media as described in the IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (8) Disclose information to foreign governments in accordance with 
international agreements.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Expert witness or appraiser name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Appeals. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if this system of records contains 
a record

[[Page 13338]]

pertaining to themselves may inquire in accordance with instructions 
appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be 
addressed as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

CONTESTING RECORD PROCEDURES:
    See ``Records Access Procedure'' above.

RECORD SOURCE CATEGORIES:
    Expert witnesses, appraisers, or public sources.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 46.002

SYSTEM NAME:
    Criminal Investigation Management Information System (CIMIS) and 
case files--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, computing center, and campus offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Subjects and potential subjects of Criminal Investigation (CI) 
investigations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Criminal investigatory materials required in making a determination 
or other verification in the administration of tax and other laws under 
the jurisdiction of Criminal Investigation and all other sub-files 
related to the processing of the case. This system also includes other 
management information related to a case and used for administrative 
purposes.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 31 U.S.C. 5311-5332, and 26 U.S.C. 7801.

PURPOSE:
    To maintain and process investigative information that identifies 
patterns of noncompliance (including criminal and civil noncompliance 
that does not rise to the level of criminal noncompliance) with federal 
tax laws and other statutes CI is authorized to investigate.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer's name and Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
other similar number assigned by the IRS), and administrative case 
control number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(j)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(j)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3)-(4), 
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of 
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.003

SYSTEM NAME:
    Confidential Informants--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Confidential informants and subjects of confidential informant's 
reports.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Information related to confidential informant reports.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track the identities of, and related information regarding, 
confidential informants.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the

[[Page 13339]]

security or confidentiality of information in the system of records has 
been compromised; (b) the Department has determined that as a result of 
the suspected or confirmed compromise there is a risk of harm to 
economic or property interests, identity theft or fraud, or harm to the 
security or integrity of this system or other systems or programs 
(whether maintained by the Department or another agency or entity) that 
rely upon the compromised information; and (c) the disclosure made to 
such agencies, entities, and persons is reasonably necessary to assist 
in connection with the Department's efforts to respond to the suspected 
or confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By confidential informant's name and administrative case control 
number and by name of subject in informant's case report.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(j)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(j)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3)-(4), 
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of 
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.005

SYSTEM NAME:
    Electronic Surveillance File--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters (Criminal Investigation). (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Subjects of electronic surveillance.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Information relating to the conduct of electronic surveillance.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To monitor and track all electronic surveillances conducted by 
field offices.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By names, addresses, and telephone numbers of the subjects of 
surveillance.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(j)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(j)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3)-(4), 
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8) (f) and (g) of 
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.009

SYSTEM NAME:
    Centralized Evaluation and Processing of Information Items 
(CEPIIs), Evaluation and Processing of Information (EOI)--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

[[Page 13340]]

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals about whom the IRS has received information alleging a 
violation of laws within IRS jurisdiction.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Copies of income tax returns, special agent's reports, revenue 
agent's reports, reports from police and other investigative agencies, 
memoranda of interview, question-and-answer statements, sworn 
statements, collateral requests and replies, information items, 
newspaper and magazine articles and other published data, financial 
information from public records, court records, confidential reports, 
case initiating documents and other similar and related documents.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain and process sensitive investigative information that 
identifies potential criminal and/or civil noncompliance with federal 
tax law and money-laundering laws.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of the individual about whom information is received or the 
provider of the information.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(j)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(j)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3)-(4), 
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of 
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.015

SYSTEM NAME:
    Relocated Witnesses--Treasury/IRS.

SYSTEM LOCATION:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Relocated witnesses.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records pertaining to the relocation of witnesses for their 
protection.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By relocated witness' name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(j)(2).

[[Page 13341]]

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(j)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3)-(4), 
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of 
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). (See 31 CFR 1.36).
Treasury/IRS 46.022

SYSTEM NAME:
    Treasury Enforcement Communications System (TECS)--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Fugitives, subjects of open and closed criminal investigations, 
subjects of potential criminal investigations, subjects with Taxpayer 
Delinquent Accounts against whom Federal Tax Liens have been filed and 
other subjects of potential interest to criminal investigation, such as 
witnesses, associates of subjects of criminal investigations, or 
individuals otherwise related to a matter under Criminal Investigation 
jurisdiction.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name, date of birth, Taxpayer Identification Number (TIN) (e.g., 
social security number (SSN), employer identification number (EIN), or 
other similar number assigned by the IRS), address, identifying 
details, other names used, associates, physical descriptions, details 
and circumstances regarding the subject.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To administer records to identify individuals and their businesses 
that are suspected of, or involved in, violations of federal laws.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By individual's name or TIN.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(j)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(j)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3)-(4), 
(d)(1)-(4), (e)(1)-(3), (e)(4)(G)-(I), (e)(5), (e)(8), (f) and (g) of 
the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2). See 31 CFR 1.36.
Treasury/IRS 46.050

SYSTEM NAME:
    Automated Information Analysis System--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, campus, and computing center offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Taxpayers and other individuals involved in financial transactions 
that require the filing of information reflected in the ``Categories of 
records'' below.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Reported income, tax, and Bank Secrecy Act information maintained 
in a variety of existing systems that include: Treasury/IRS 22.034, 
24.030, 26.019, 26.020, and 42.001.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain records that identify transaction patterns, which are 
indicative of criminal and/or civil noncompliance with Federal income 
tax and money laundering laws.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.

[[Page 13342]]

    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name, address, and social security number (SSN).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Chief, Criminal Investigation. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(j)(2) and (k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(j)(2) and (k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (c)(4), (d)(1)-(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). Additionally, pursuant to 5 U.S.C. 552a(k)(2), it is exempt 
from 5 U.S.C. 552a (c)(3), (d)(1)-(4), (e)(1), (e)(4)(G)-(I) and (f) of 
the Privacy Act. ((See 31 CFR 1.36)).
Treasury/IRS 48.001

SYSTEM NAME:
    Disclosure Records--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, computing center, and campus offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Subjects of ex parte orders or written requests for tax 
information in non-tax criminal matters or with respect to terrorist 
activities under 26 U.S.C. 6103(i).
    (2) Persons who have made requests or demands for IRS information 
under Treas. Reg. 301.9000-1 through -6 in matters falling under the 
jurisdiction of Governmental Liaison and Disclosure (GLD).
    (3) Requesters of and intended recipients of letter forwarding 
services.
    (4) Persons who have applied for Federal employment or presidential 
appointments and applicants for Department of Commerce ``E'' Awards, 
for whom tax checks have been requested.
    (5) Requesters for access to records pursuant to 26 U.S.C. 6103, 
the Freedom of Information Act (FOIA), 5 U.S.C. 552, and initiators of 
requests for access, amendment or other action pursuant to the Privacy 
Act (PA) of 1974, 5 U.S.C. 552a.
    (6) Individuals identified on Forms 10848, Report of Inadvertent 
Disclosure of Tax and Privacy Act (PA) Information.
    (7) Individuals identified by, or initiating other correspondence 
or inquiries with, matters falling under the jurisdiction of GLD.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Correspondence, demands and requests for IRS records, responses to 
those requests, notes and other background information, copies of 
records secured, testimony authorizations, tax check documentation, 
Forms 10848, any documents related to the processing of FOIA, PA or 
other requests.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 552, 552a and 26 U.S.C. 7801.

PURPOSE:
    To track the processing of requests or demands for agency records 
under applicable laws and regulations concerning the disclosure of 
official information.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted:
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (3) Disclose debtor information to a Federal payer agency for 
purposes of salary and administrative offsets, to a consumer reporting 
agency to obtain commercial credit reports, and to a debt collection 
agency for debt collection services.
    (4) Disclose information to the news media as described in the IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of

[[Page 13343]]

Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (5) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name or Taxpayer Identification Number (TIN) (e.g., Social 
Security Number (SSN), employer identification number (EIN), or other 
similar number assigned by the IRS).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Director, Governmental Liaison & Disclosure (SB/SE). (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). ((See 31 CFR 1.36)).
Treasury/IRS 48.008

SYSTEM NAME:
    Defunct Special Service Staff File Being Retained Because of 
Congressional Directive--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters (Governmental Liaison & Disclosure). (See the IRS 
Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals suspected of violating the internal revenue law by the 
Special Service Staff before its discontinuation on August 23, 1973.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Individual Master File printouts; returns and field reports; 
information from other law enforcement government investigative 
agencies; Congressional Reports, and news media articles.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To preserve under Congressional Directive the activities of the 
Special Services Staff before its discontinuation in order to permit 
subjects of the former Special Services Staff to view records about 
themselves. This system is no longer being used by the Internal Revenue 
Service. The Special Service Staff was abolished on August 13, 1973.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are relevant and 
necessary to the proceeding or advice sought.
    (2) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records.

RETRIEVABILITY:
    By subject name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Director, Governmental Liaison & Disclosure (SB/SE). (See the IRS 
Appendix below for address.)

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 as in ``Record Access Procedures'' below.

[[Page 13344]]

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 3 
(Baltimore) listed in appendix A. The IRS may assert 5 U.S.C. 
552a(d)(5) as appropriate.

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

RECORD SOURCE CATEGORIES:
    News media articles, taxpayers' returns and records, informant and 
third party information, other Federal agencies and examinations of 
related or other taxpayers.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 49.001

SYSTEM NAME:
    Collateral and Information Requests System--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, campus, and computing center offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    U.S. citizens, resident aliens, and nonresident aliens whose tax 
matters come under the jurisdiction of the U.S. competent authority in 
accordance with pertinent provisions of tax treaties with foreign 
countries.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records of interviews with witnesses regarding financial 
transactions of taxpayers; employment data; bank and brokerage house 
records; probate records; property valuations; public documents; 
payments of foreign taxes; inventories of assets; business books and 
records.
    These records relate to tax investigations conducted by the IRS 
where some aspects on an investigation must be pursued in foreign 
countries pursuant to the various tax conventions between the United 
States and foreign governments. The records also include individual 
case files of taxpayers on whom information (as is pertinent to 
carrying out the provisions of the convention or preventing fraud or 
fiscal evasion in relation to the taxes which are the subject of this 
convention) is exchanged with foreign tax officials of treaty 
countries.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain records of correspondence and other documentation with 
respect to the exchange of information requests by or to foreign 
governments with which the U.S. maintains tax treaties.

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. Disclosure of tax treaty information may be 
made only as provided by 26 U.S.C. 6105. Material covered by rule 6(e) 
of the Federal Rules of Criminal Procedure may be disclosed only as 
permitted by that rule. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Deputy Commissioner, LMSB (International). See IRS appendix A for 
address.

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). ((See 31 CFR 1.36)).
Treasury/IRS 49.002

SYSTEM NAME:
    Tax Treaty Information Management System--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, campus, and computing center offices. (See the 
IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    U.S. citizens, resident aliens, and nonresident aliens whose tax 
matters come under the jurisdiction of the U.S. competent authority in 
accordance with pertinent provisions of tax treaties with foreign 
countries.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Management information regarding investigations of, or information 
exchange requests about taxpayers pursuant to tax treaties between the 
United States and foreign governments, including information from the 
Master File, including the taxpayer's DIF Score, and a code identifying 
taxpayers that threatened or assaulted IRS employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To track the inventory of individual case files of taxpayers who 
request

[[Page 13345]]

competent authority assistance pursuant to the provisions of income tax 
treaties, or about whom information exchange requests are made by 
foreign governments pursuant to applicable tax treaties.

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. Disclosure of tax treaty information may be 
made only as provided by 26 U.S.C. 6105. Material covered by rule 6(e) 
of the Federal Rules of Criminal Procedure may be disclosed only as 
permitted by that rule. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which IRS collected the records, and no privilege 
is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Deputy Commissioner, LMSB (International). (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(2).

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

RECORD SOURCE CATEGORIES:
    This system of records contains investigatory material compiled for 
law enforcement purposes whose sources need not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). ((See 31 CFR 1.36)).
Treasury/IRS 50.001

SYSTEM NAME:
    Tax Exempt & Governmental Entities (TE/GE) Correspondence Control 
Records--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, campus, and computing center offices (TE/GE). 
(See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Requesters of letter rulings and determination letters, and 
subjects of field office requests for technical advice and assistance 
and other correspondence, including correspondence associated with 
section 527 organizations.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Name, date, nature and subject of an assignment, and work history. 
Sub-systems include case files and section 527 records that contain the 
correspondence, internal memoranda, digests of issues involved in 
proposed revenue rulings, and related material.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

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 and 6104 where applicable. All other records 
may be used as described below if the IRS deems that the purpose of the 
disclosure is compatible with the purpose for which IRS collected the 
records, and no privilege is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of requester or the subject of a letter ruling, 
determination letter, or other correspondence.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioner, TE/GE. (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should

[[Page 13346]]

be addressed to the Disclosure Office listed in appendix A serving the 
requester.

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

RECORD SOURCE CATEGORIES:
    Individuals who request rulings, determination letters, or submit 
other correspondence, and field offices requesting technical advice or 
assistance.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 50.003

SYSTEM NAME:
    Tax Exempt & Government Entities (TE/GE) Reports of Significant 
Matters-Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field, and campus offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who submit letter ruling requests or determination 
letters, or who are the subjects of technical advice requests, where 
the matter raised has some significance to tax administration.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Summaries of significant technical matters pertaining to letter 
rulings or determination letters under the jurisdiction of the Division 
Commissioner, TEGE.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

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 and 6104 where applicable. All other records 
may be used as described below if the IRS deems that the purpose of the 
disclosure is compatible with the purpose for which IRS collected the 
records, and no privilege is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name of the requester or the subject of a letter ruling, 
determination letter, or other correspondence.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Commissioner, TE/GE. (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to the Disclosure Office 
listed in appendix A serving the requester.

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

RECORD SOURCE CATEGORIES:
    Individuals who submit determination or letter ruling requests and 
the employees who process them.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 50.222

SYSTEM NAME:
    Tax Exempt/Government Entities (TE/GE) Case Management Records.

SYSTEM LOCATION:
    Office of the Commissioner, Tax Exempt/Government Entities Division 
(TE/GE), National Office, Area Offices, Local Offices, Service 
Campuses, and Computing Centers. (See the IRS Appendix below for 
addresses.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who are the subject of or are connected to TE/GE 
examinations and tax determinations, including compliance projects, 
regarding Federal tax exemption requirements, employee plan 
requirements, and employment tax requirements.

CATEGORIES OF RECORDS IN THE SYSTEM:
    These records include case identification, assignment, and status 
information from TE/GE examination and tax determination files, 
information about individuals pertaining to TE/GE's methods of 
investigating exempt organizations, retirement plans, and government 
entities with regard to their compliance with statutory Federal 
requirements and/or their tax exempt status. In addition, this system 
contains identifying information regarding informants who have provided 
information that is significant and relevant to TE/GE investigations of 
taxpayers.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801.

PURPOSE:
    This system will provide TE/GE records for case management, 
including employee assignments and file tracking. TE/GE maintains 
records on businesses, organizations, employee plans, government 
entities, and Indian Tribal Government entities and individuals, such 
as principals and officers, connected with these entities. Records in 
this system are used for law enforcement investigations and may contain 
identifying information about informants who have provided significant 
information relevant to investigations of taxpayers.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES 
OF USERS AND PURPOSES OF SUCH USES:
    Disclosure of return 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 that the purpose of the

[[Page 13347]]

disclosure is compatible with the purpose for which IRS collected the 
records, and no privilege is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer name, Taxpayer Identification Number (either Social 
Security Number or Employer Identification Number), or by IRS employee 
name or identification number for the employee who is assigned the 
case, project, or determination.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Commissioner, TE/GE. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual. The 
records are exempt under 5 U.S.C. 552a(k)(2) from the notification 
provisions of the Privacy Act.

RECORDS ACCESS PROCEDURES:
    This system may not be accessed to inspect or contest the content 
of records. The records are exempt under 5 U.S.C. 552a(k)(2) from the 
access provisions of the Privacy Act.

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

RECORDS SOURCE CATEGORIES:
    Information is obtained from tax returns, application returns and 
supporting material, determination files, examination files, compliance 
review files, compliance programs and projects, and IRS personnel 
records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR 1.36.)
Treasury/IRS 60.000

SYSTEM NAME:
    Employee Protection System Records--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters, field and campus offices. (See the IRS Appendix below 
for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals attempting to interfere with the administration of 
internal revenue laws through assaults, threats, suicide threats, 
filing or threats of filing frivolous criminal or civil legal actions 
against Internal Revenue Service (IRS) employees, or IRS contractors or 
the employees' or contractors' immediate family members, or through 
forcible interference against any officer, government contractor or 
employee while discharging the official duties at his/her position. An 
individual is designated as a potentially dangerous taxpayer (PDT), 
based on reliable information, furnished to the IRS or Treasury 
Inspector General for Tax Administration (TIGTA), that fits any of the 
criteria (1) through (5) below: (1) Individuals who assault employees 
or members of the employees' immediate families (2) Individuals who 
attempt to intimidate or threaten employees or members of the 
employees' immediate families through specific threats of bodily harm, 
a show of weapons, the use of animals, or through other specific 
threatening or intimidating behavior (3) Individuals who are active 
members of groups that advocate violence against IRS employees 
specifically, or against Federal employees generally where advocating 
such violence could reasonably be understood to threaten the safety of 
IRS employees and impede the performance of their official duties (4) 
Individuals who have committed the acts set forth in any of the above 
criteria, but whose acts have been directed against employees or 
contractors of other governmental agencies at Federal, State, county, 
or local levels, and (5) Individuals who are not designated as 
potentially dangerous taxpayers through application of the above 
criteria, but who have demonstrated a clear propensity toward violence 
through act(s) of violent behavior within the five-year period 
immediately preceding the time of referral of the individual to the 
Employee Protection System (EPS). An individual is designated as a 
taxpayer who should be approached with caution (CAU), based on reliable 
information furnished to the IRS or the TIGTA, individuals who have 
threatened physical harm that is less severe or immediate than 
necessary to satisfy PDT criteria, suicide threat by the taxpayer, or 
individuals who have filed or threatened to file a frivolous civil or 
criminal legal action (including liens, civil complaints in a court, 
criminal charges) against any IRS employee or contractor, or their 
immediate families.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Documents reporting the incident; documentary evidence of the 
incident (e.g. threatening correspondence, copies of liens and legal 
actions); documentation of investigation of incident, with report of 
investigation, statements, affidavits, and related tax information; 
records of any legal action resulting from the incident; local police 
records of individual named in the incident, if such records are 
requested or otherwise provided during investigation of the incident; 
FBI record of individual named in the incident, if such records are 
requested or otherwise provided during investigation of the incident; 
newspaper or periodical items, or information from other sources, 
provided to the IRS or to TIGTA for investigation of individuals who 
have demonstrated a clear propensity toward violence; correspondence 
regarding the reporting of the incident, referrals for investigation, 
investigation of the incident; and result of investigation (i.e. 
designation as PDT or CAU).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301 and 26 U.S.C. 7801.

PURPOSE:
    To maintain reports by IRS employees or contractors of attempts by 
individuals to obstruct or impede them or other law enforcement 
personnel in the performance of their official duties,

[[Page 13348]]

investigations into the matters reported, and determinations whether 
the taxpayers should be designated a PDT or CAU.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USE:
    Disclosure of returns and return information may be made only as 
provided by 26 U.S.C. 6103. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which IRS collected the records, and no privilege is 
asserted.
    (1) 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 personal capacity if the 
IRS or 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 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.
    (2) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee, or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (3) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (4) Disclose information to the news media as described in the IRS 
Policy Statement P-11-8, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By name or social security number (SSN) of individual with respect 
to whom the PDT or CAU designation is being considered and by 
administrative case control number.

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER(S) AND ADDRESS:
    Chief, Office of Employee Protection (SB/SE). (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

SOURCE CATEGORIES:
    The system contains material for which sources need not be 
reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from 5 U.S.C. 552a(c)(3), (d)(1)-(4), (e)(1), 
(e)(4)(G)-(I) and (f) of the Privacy Act pursuant to 5 U.S.C. 
552a(k)(2). (See 31 CFR 1.36.).
Treasury/IRS 70.001

SYSTEM NAME:
    Individual Income Tax Returns, Statistics of Income--Treasury/IRS.

SYSTEM LOCATION:
    Headquarters and campus offices. (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individual taxpayers whose data is selected for compilation into a 
statistical sample.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Sources of income, exemptions, deductions, income tax, and tax 
credits, as reported on Form 1040 series of U.S. Individual income tax 
return. The records are used to prepare and publish statistics. The 
statistics, studies, and compilations are designed so as to prevent 
disclosure of any particular taxpayer's identity.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 6108 and 7801.

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 and 6108. All other records may be used as 
described below if the IRS deems that the purpose of the disclosure is 
compatible with the purpose for which IRS collected the records, and no 
privilege is asserted.
    To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or

[[Page 13349]]

confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By taxpayer identification number (TIN) (e.g., Social Security 
Number (SSN), employer identification number (EIN), or other similar 
number assigned by the IRS), or document locator number (DLN).

SAFEGUARDS:
    Access controls are not less than those published in IRM 25.10.1, 
Information Technology (IT) Security Policy and Guidance and IRM 1.16, 
Physical Security Program.

RETENTION AND DISPOSAL:
    Records are maintained in accordance with IRM 1.15, Records 
Management.

SYSTEM MANAGER AND ADDRESS:
    Director, Research Analysis, and Statistics. (See the IRS Appendix 
below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(4).

RECORD ACCESS PROCEDURES:
    This system may not be accessed for purposes of inspection or in 
order to contest the content of records; the records are exempt under 5 
U.S.C. 552a(k)(4).

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

RECORD SOURCE CATEGORIES:
    Form 1040 series of U.S. Individual Income Tax Returns.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(4). See 31 CFR. 1.36.
Treasury/IRS 90.001

SYSTEM NAME:
    Chief Counsel Criminal Tax Case Files--Treasury/IRS.

SYSTEM LOCATION:
    Office of the Division Counsel/Associate Chief Counsel (Criminal 
Tax), National Office, and certain Area Counsel offices, as designated 
in Appendix A. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Taxpayers and related individuals with respect to whom tax-
related criminal recommendations have been made;
    (2) Individuals who have requested advice, and on whom advice has 
been requested concerning tax-related criminal offenses.
    (3) Individuals who have filed petitions for the remission or 
mitigation of forfeitures or who are otherwise directly involved as 
parties in judicial or administrative forfeiture matters.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Legal advice and written determination files;
    (2) Litigation files;
    (3) Correspondence files;
    (4) Reference copies of selected work product;
    (5) Workload management records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803.

PURPOSE:
    To provide legal advice and assistance, and make determinations and 
render advisory opinions, on the investigation of tax-related crimes 
and forfeiture matters. To assist in the prosecution of individuals 
charged with tax-related crimes.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which the IRS collected the records and no privilege is 
asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are both relevant and 
necessary to the proceeding or advice sought. Information may be 
disclosed to the adjudicative body to resolve issues of relevancy, 
necessity, or privilege pertaining to the information.
    (2) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee; or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) 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 personal capacity if the 
IRS or 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 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.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the

[[Page 13350]]

security or confidentiality of information in the system of records has 
been compromised; (b) the Department has determined that as a result of 
the suspected or confirmed compromise there is a risk of harm to 
economic or property interests, identity theft or fraud, or harm to the 
security or integrity of this system or other systems or programs 
(whether maintained by the Department or another agency or entity) that 
rely upon the compromised information; and (c) the disclosure made to 
such agencies, entities, and persons is reasonably necessary to assist 
in connection with the Department's efforts to respond to the suspected 
or confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By the name of the individual to whom they apply. If there are 
multiple parties to a prosecution or criminal investigation, then the 
record is generally retrieved only by the name of the first named 
defendant or investigation target.

SAFEGUARDS:
    Access controls are not less than those provided by the Physical 
Security Standards, IRM 1.16, and the Information Systems guidelines, 
IRM 2.1.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, I.R.M. 1.15.13 through 1.15.15.

SYSTEM MANAGER(S) AND ADDRESS:
    Division Counsel/Associate Chief Counsel (Criminal Tax), National 
Office. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system of records may not be accessed for purposes of 
determining whether the system contains a record pertaining to a 
particular individual; the records are exempt under 5 U.S.C. 
552a(j)(2).

RECORD ACCESS PROCEDURES:
    This system of records may not be accessed to inspect or contest 
the content of records; the records are exempt under 5 U.S.C. 
552a(j)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Taxpayers and their representatives; Department of Treasury 
personnel; other Federal agencies; State, local, tribal, and foreign 
governments, and other public authorities; witnesses; informants; 
parties to disputed matters of fact or law; judicial and administrative 
proceedings; other persons who communicate with the IRS; public 
sources, such as telephone books, internet Web sites, court documents, 
and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system is exempt from sections (c)(3)-(4); (d)(1)-(4); (e)(1)-
(3); (e)(4)(G)-(I); (e)(5); (e)(8); (f) and (g) of the Privacy Act, 
pursuant to 5 U.S.C. Sec.  552a(j)(2). (See 31 CFR. 1.36)
Treasury/IRS 90.002

SYSTEM NAME:
    Chief Counsel Disclosure & Privacy Law Case Files--Treasury/IRS.

SYSTEM LOCATION:
    Office of the Associate Chief Counsel (Procedure & Administration), 
National Office. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Individuals who communicate with the IRS regarding disclosure 
matters or who are involved with a disclosure issue involving the IRS, 
where these matters or issues are brought to Counsel's attention;
    (2) Individuals who were the subject of unauthorized disclosure 
investigations under section 7213 of the Internal Revenue Code by the 
former Inspection Service if that office requested advice or sought 
criminal referral concerning the investigation (1985-January 19, 1999).

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Legal advice files and written determination files;
    (2) Litigation files;
    (3) Correspondence files;
    (4) Files pertaining to administrative appeals of Privacy Act 
requests to amend Chief Counsel records;
    (5) Testimony authorization files;
    (6) Files pertaining to assertions of executive privilege by the 
IRS in response to discovery request(s) in litigation;
    (7) Reference copies of selected work product;
    (8) Workload management records;
    (9) Files pertaining to administrative appeals of Freedom of 
Information Act (FOIA) requests filed with the IRS prior to January 15, 
2001;
    (10) Files pertaining to FOIA requests seeking access to documents 
maintained by the Office of Chief Counsel (April 1, 1974-July 1, 2000).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 552, 552a; 26 U.S.C. 7801, 7803.

PURPOSE:
    To provide legal advice and assistance, and make determinations and 
render advisory opinions, on disclosure matters. To assist in the 
defense of civil litigation under the FOIA, the Privacy Act, and the 
disclosure provisions of the Internal Revenue Code. To assist in the 
preparation and issuance of authorizations for testimony of, or 
document production from, IRS and Chief Counsel employees in tax and 
non-tax litigation. To assert executive privilege on behalf of the IRS 
in response to certain discovery requests made during litigation.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which the IRS collected the records, and no privilege is 
asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are both relevant and 
necessary to the proceeding or advice sought. Information may be 
disclosed to the adjudicative body to resolve issues of relevancy, 
necessity, or privilege pertaining to the information.
    (2) Disclose information to an appropriate Federal, State, local, 
tribal,

[[Page 13351]]

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 combination with other records, indicates a 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee; or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) 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 personal capacity if the 
IRS or 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 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.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Records are retrieved by the name of the individual to whom they 
apply, cross-referenced third parties, issues, employees assigned, and 
by workload case number. If there are multiple parties to a litigation, 
then the record is generally retrieved only by the name of the first 
named person in the complaint.

SAFEGUARDS:
    Access controls are not less than those provided by the Physical 
Security Standards, IRM 1.16, and the Information Systems guidelines, 
IRM 2.1.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, IRM 1.15.13 through 1.15.15. Freedom of Information requests 
and administrative appeals are retained and disposed of in accordance 
with IRM 1.15.51.

SYSTEM MANAGER(S) AND ADDRESS:
    Associate Chief Counsel (Procedure & Administration), National 
Office. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed to inspect or contest the content 
of records; the records are exempt under 5 U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Persons who communicate with the IRS regarding disclosure matters 
that are brought to Counsel's attention; Department of Treasury 
employees; State, local, tribal, and foreign governments, and other 
public authorities; other Federal agencies; witnesses; informants; 
parties to disputed matters of fact or law; judicial and administrative 
proceedings; public sources, such as telephone books, internet 
websites, court documents, and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. Sec.  552a(k)(2). (See 31 CFR. 1.36).
Treasury/IRS 90.003

SYSTEM NAME:
    Chief Counsel General Administrative Systems--Treasury/IRS.

SYSTEM LOCATION:
    All Chief Counsel offices. (See the IRS Appendix below for 
address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Former and present employees of the Office of Chief Counsel;
    (2) Prospective non-attorney employees of the Office of Chief 
Counsel;
    (3) Tax Court witnesses whose expenses are paid by the IRS.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Employee Performance Folders and employee records other than 
Official Personnel Folders of the Office of Personnel Management and 
the Merit Systems Protection Board;
    (2) Time and attendance (payroll) records;
    (3) Financial records such as travel expenses, notary public 
expenses, moving expenses, expenses of Tax Court witnesses and 
miscellaneous expenses;
    (4) Employee recruiting records for non-attorney Chief Counsel 
employees.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801, 7803.

PURPOSE:
    To manage personnel, timekeeping, recruitment, expenditures, and 
other data regarding employee and expert witness activities.

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

[[Page 13352]]

provided by 26 U.S.C. 6103. All other records may be used as described 
below if the IRS deems that the purpose of the disclosure is compatible 
with the purpose for which the IRS collected the records, and no 
privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are both relevant and 
necessary to the proceeding or advice sought. Information may be 
disclosed to the adjudicative body to resolve issues of relevancy, 
necessity, or privilege pertaining to the information.
    (2) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee; or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) 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 personal capacity if the 
IRS or 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 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.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) Disclose information to the Office of Personnel Management and 
the Merit Systems Protection Board with respect to personnel matters 
falling within their respective jurisdictions.
    (10) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Records are generally retrieved by the name of the individual to 
whom they apply. Expense records pertaining to expert witnesses may be 
retrieved by the name of the litigation in which the witness was 
retained.

SAFEGUARDS:
    Access controls will not be less than those provided by the 
Physical Security Standards, IRM 1.16, and the Information Systems 
guidelines, IRM 2.1.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, IRM 1.15.13 through 1.15.15, and to personnel records, IRM 
1.15.38 and 1.15.39.

SYSTEM MANAGER(S) AND ADDRESS:
    The Chief Counsel and Deputy Chief Counsel are the system managers 
of records in their respective offices. Each Division Counsel, 
Associate Chief Counsel, and Area Counsel is the system manager of 
records in his or her office. (See the IRS Appendix below for address.)

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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be entitled Chief Counsel Privacy Act 
Request and addressed to: Chief, Disclosure and Litigation Support 
Branch, Legal Processing Division, IRS Office of Chief Counsel, 
CC:PA:LPD:DLS, 1111 Constitution Avenue, NW., Washington, DC 20224. 
Information leading to the identity of a confidential source is exempt 
pursuant to 5 U.S.C. 552a(k)(5).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
For non-tax records, See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Department of Treasury personnel; Tax Court witnesses; other 
Federal agencies; State, local, tribal, and foreign governments, and 
other public authorities; references provided by the applicant or 
employee; former employers; public records, such as telephone books, 
internet websites, court documents, and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. Sec.  552a(k)(5). (See 31 CFR. 1.36)
Treasury/IRS 90.004

SYSTEM NAME:
    Chief Counsel General Legal Services Case Files--Treasury/IRS.

[[Page 13353]]

SYSTEM LOCATION:
    Office of the Associate Chief Counsel (General Legal Services) 
(GLS), National Office and certain Area Counsel offices as indicated in 
Appendix A. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Individuals who are or were parties in personnel matters, 
including discrimination, ethics, labor, and employee relations 
matters, of the Office of Chief Counsel, or other Treasury Department 
agencies where GLS has been asked to provide assistance; (2) 
Individuals who are the subject of an action under the jurisdiction of 
the Office of Professional Responsibility; (3) Individuals involved in 
actions under the jurisdiction of the Joint Board for the Enrollment of 
Actuaries; (4) Individuals involved in procurement matters; (5) 
Individuals involved in matters under the Federal Claims Collection Act 
(as amended by the Debt Collection Act); (6) Individuals involved in 
matters involving (a) alleged violations of the United States 
Constitution, or claims under the Federal Tort Claims Act or the 
Military Personnel and Civilian Employee Compensation Act, (b) relief 
of accountable officers for loss of Government funds, (c) claims for 
rewards, (d) acts of officers or employees acting within the scope of 
their employment, or (e) official acts of officers or employees not 
directly relating to Federal tax issues but relating to the IRS; (7) 
IRS officials required to file a Financial Disclosure Statement under 
the Ethics in Government Act of 1978; (8) Individuals who were the 
subjects of investigations by the former Inspection Service (prior to 
January 19, 1999) or the Treasury Inspector General for Tax 
Administration (after January 19, 1999), if the matter was referred to 
GLS; (9) Individuals who have corresponded regarding a matter under the 
jurisdiction of GLS; (10) Individuals involved in miscellaneous matters 
referred to GLS.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Legal advice files; (2) Litigation files; (3) Correspondence 
files; (4) Reference copies of selected work product; (5) Workload 
management records.
    Note: Public financial disclosure reports, confidential statements 
of employment and financial interests, and other ethics program records 
that are included in the Office of Government Ethics government-wide 
systems OGE/GOVT-1 and/or OGE/GOVT-2 are not included in this system of 
records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801, 7803.

PURPOSE:
    To provide legal advice and assistance, and make determinations and 
render advisory opinions, on ethics, labor, personnel, and 
discrimination matters; on damage suits filed against officials and 
employees for acts done in their official capacity and removal 
petitions pertaining to such suits; concerning officials and employees 
under investigation by Federal, state, or local authorities for 
official acts; on administrative claims and suits filed under the 
Federal Tort Claims Act, the Federal Claims Collection Act, the 
Military and Civilian Employees' Claims Act, and other claims 
settlement authorities; on conflict of interest statutes, ethical 
standards, and rules of conduct as to the propriety of acts involving 
employees and former employees, including practice rules; on all 
matters concerning contract formation and administration (including the 
review of solicitation and contract files for legal sufficiency); and 
with respect to the multitude of non-tax laws, regulations, and 
decisions governing ``housekeeping'' in the management of Federal 
agencies, including fiscal matters, garnishments, and intellectual 
property. To represent the IRS and its officials in bid protest and 
contract appeal proceedings, and in hearings in representation, unfair 
labor practice, arbitration, adverse action, discrimination, agency 
grievance, and other employee appeals; in administrative claims 
proceedings; and in proceedings under Treasury Circular 230.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which the IRS collected the records, and no privilege is 
asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are both relevant and 
necessary to the proceeding or advice sought. Information may be 
disclosed to the adjudicative body to resolve issues of relevancy, 
necessity, or privilege pertaining to the information.
    (2) Disclose pertinent information to an appropriate 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 potential violation of law or regulation and the 
information disclosed is relevant to any regulatory, enforcement, 
investigative, or prosecutorial responsibility of the receiving 
authority.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee; or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) 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 personal capacity if the 
IRS or 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 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.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.

[[Page 13354]]

    (9) Disclose information to the Joint Board of Actuaries in 
enrollment and disciplinary matters.
    (10) Disclose information to the Office of Personnel Management, 
Merit Systems Protection Board, the Office of Special Counsel, and the 
Equal Employment Opportunity Commission in personnel, discrimination, 
and labor management matters.
    (11) Disclose information to arbitrators, the Federal Labor 
Relations Authority, including the Office of the General Counsel of 
that authority, the Federal Service Impasses Board and the Federal 
Mediation and Conciliation Service in labor management matters.
    (12) Disclose information to the General Services Administration in 
property management matters.
    (13) Disclose information regarding financial disclosure statements 
to the IRS Human Capital Office, which makes the statements available 
to the public as required by law.
    (14) Disclose information to other federal agencies for the purpose 
of effectuating inter-agency salary offset or inter-agency 
administrative offset. (15) Disclose information to the Office of 
Government Ethics in conflict of interest, conduct, financial statement 
reporting, and other ethics matters.
    (15) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

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 records.

RETRIEVABILITY:
    Records are retrieved by the name of the individual to whom they 
apply. If there are multiple parties to a litigation, then the record 
is generally retrieved only by the name of the first named person in 
the complaint.

SAFEGUARDS:
    A background investigation is made on personnel. Offices are 
located in secured areas. Access to keys to these offices is 
restricted. Access to records storage facilities is limited to 
authorized personnel or individuals in the company of authorized 
personnel. Access controls are not less than those provided by the 
Physical Security Standards, IRM 1.16, and the Information Systems 
guidelines, IRM 2.1.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, I.R.M. 1.15.13 through 1.15.15.

SYSTEM MANAGER(S) AND ADDRESS:
    Each Area Counsel (General Legal Services) is the system manager of 
the system in his or her office. The Associate Chief Counsel (General 
Legal Services) is the system manager of the National Office system. 
(See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system of records may not be accessed for purposes of 
determining whether the system contains a record pertaining to a 
particular individual; the records are exempt under 5 U.S.C. 
552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system of records may not be accessed to inspect or contest 
the content of records; the records are exempt under 5 U.S.C. 
552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Taxpayers, practitioners, and their representatives; Department of 
the Treasury personnel and their representatives; other Federal 
agencies; State, local, tribal, and foreign governments, and other 
public authorities; witnesses; informants; parties to disputed matters 
of fact or law; other persons who communicate with the IRS; public 
sources, such as telephone books, Internet Web sites, court documents, 
and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). (See 31 CFR. 1.36)
Treasury/IRS 90.005

SYSTEM NAME:
    Chief Counsel General Litigation Case Files --Treasury/IRS.

SYSTEM LOCATION:
    Offices of the Associate Chief Counsel (Corporate), (Financial 
Institutions & Products), (International), (Income Tax & Accounting), 
(Procedure & Administration) and (Passthroughs & Special Industries), 
National Office. Office of the Division Counsel/Associate Chief Counsel 
(Tax Exempt & Government Entities) and Office of the Division Counsel 
(Large & Mid-Size Business), National Office and Area Counsel offices 
as indicated in Appendix A. Office of Division Counsel (Small Business/
Self Employed), Division Counsel Headquarters and Area Counsel offices 
as indicated in Appendix A. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Individuals who have requested advice, and on whom advice has 
been requested, regarding matters relating to the interests of the IRS 
as a creditor in bankruptcy and insolvency proceedings, the collection 
of information by the use of summonses, and the collection of 
liabilities owed to the United States;
    (2) Individuals who have litigated with the IRS about issues 
involving tax and non-tax debt collection, bankruptcy, and summonses;
    (3) Individuals from whom information is being sought through a 
summons;
    (4) Individuals who have or had a potential or actual outstanding 
tax liability that the IRS is preparing to collect, is currently 
collecting, or has collected or attempted to collect;
    (5) Workload management records.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Legal advice and written determination files;

[[Page 13355]]

    (2) Litigation files;
    (3) Reference copies of selected work products;
    (4) Workload management records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803.

PURPOSE:
    To provide legal advice and assistance, and to make determinations 
and render advisory opinions, on matters involving bankruptcy, 
information gathering and summonses, and the collection of liabilities 
imposed by the Internal Revenue Code and selected sections of the 
United States Code (as delegated by the Department of the Treasury).

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which the IRS collected the records.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are both relevant and 
necessary to the proceeding or advice sought. Information may be 
disclosed to the adjudicative body to resolve issues of relevancy, 
necessity, or privilege pertaining to the information.
    (2) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee; or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) 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 personal capacity if the 
IRS or 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 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.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) Disclose information to other Federal agencies holding funds of 
a taxpayer for the purpose of collecting a liability owed by the 
taxpayer.
    (10) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By (1) the name of the individual(s) to whom they apply, related 
individuals, or attorney(s) assigned; (2) subject matter; and (3) 
certain key administrative dates. If there are multiple parties to a 
litigation, then the record is generally retrieved only by the name of 
the first named person in the complaint.

SAFEGUARDS:
    Access controls are not less than those provided by the Physical 
Security Standards, IRM 1.16, and the Information Systems guidelines, 
IRM 2.1.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, I.R.M. 1.15.13 through 1.15.15.

SYSTEM MANAGER(S) AND ADDRESS:
    Each Area Counsel (Large & Mid-Size Business), (Small Business/Self 
Employed), and (Tax Exempt & Government Entities) is the system manager 
of the systems in his or her Area. The Associate Chief Counsel 
(Corporate), (Financial Institutions & Products), (International), 
(Income Tax & Accounting), (Procedure & Administration) and 
(Passthroughs & Special Industries); Division Counsel/Associate Chief 
Counsel (Tax Exempt & Government Entities); and Division Counsel (Large 
& Mid-Size Business) and (Small Business/Self Employed) are the system 
managers of their respective National Office systems. (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed to inspect or contest the content 
of records; the records are exempt under 5 U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other

[[Page 13356]]

records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Taxpayers and their representatives; Department of the Treasury 
personnel; other Federal agencies; State, local, tribal, and foreign 
governments and other public authorities; witnesses; informants; 
parties to disputed matters of fact or law; other persons who 
communicate with the IRS; public records, such as telephone books, 
Internet Web sites, court documents, and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. Sec.  552a(k)(2). ((See 31 CFR 1.36))
Treasury/IRS 90.009

SYSTEM NAME:
    Chief Counsel Field Service Case Files--Treasury/IRS.

SYSTEM LOCATION:
    Offices of the Associate Chief Counsel (Corporate), (Financial 
Institutions & Products), (International), (Income Tax & Accounting), 
(Procedure & Administration) and (Passthroughs & Special Industries), 
National Office. Office of the Division Counsel/Associate Chief Counsel 
(Tax Exempt & Government Entities) and Office of Division Counsel 
(Large & Mid-Size Business), National Office and Area Counsel offices 
as indicated in Appendix A. Office of Division Counsel (Small Business/
Self Employed), Division Counsel Headquarters and Area Counsel offices 
as indicated in Appendix A. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Individuals who have filed petitions in the United States Tax 
Court or suits for refund of Federal taxes in Federal district courts 
or the Court of Federal Claims;
    (2) Individuals who are the subject of advice issued by Counsel 
during the audit or administrative appeal of the case or other 
administrative processing, and whose case has been referred to the 
applicable Associate or Division Counsel;
    (3) Individuals who have corresponded with the IRS regarding a 
matter under consideration by these offices.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Legal advice and written determination files;
    (2) Litigation files;
    (3) Correspondence files;
    (4) Reference copies of selected work product;
    (5) Workload management records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801, 7803.

PURPOSE:
    To provide legal advice and assistance, and make determinations and 
render advisory opinions, to the IRS' operating divisions and business 
units, including Appeals, and to the Department of Justice on pending 
tax litigation before the Federal courts. To perform legal analysis and 
represent the IRS' interests in tax litigations before the United 
States Tax Court.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which the IRS collected the records, and no privilege is 
asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are both relevant and 
necessary to the proceeding or advice sought. Information may be 
disclosed to the adjudicative body to resolve issues of relevancy, 
necessity, or privilege pertaining to the information.
    (2) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee; or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) 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 personal capacity if the 
IRS or 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 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.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or

[[Page 13357]]

confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Records are retrieved by the name of the individual to whom they 
apply. If there are multiple parties to a litigation, then the record 
is generally retrieved only by the name of the first named person in 
the complaint.

SAFEGUARDS:
    Access controls are not less than those provided by the Physical 
Security Standards, IRM 1.16, and the Information Systems guidelines, 
IRM 2.1.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, I.R.M. 1.15.13 through 1.15.15.

SYSTEM MANAGER(S) AND ADDRESS:
    Each Area Counsel (Large & Mid-Size Business), (Small Business/Self 
Employed), and (Tax Exempt & Government Entities) is the system manager 
of the systems in his or her Area. The Associate Chief Counsel 
(Corporate), (Financial Institutions & Products), (International), 
(Income Tax & Accounting), (Procedure & Administration) and 
(Passthroughs & Special Industries); Division Counsel/Associate Chief 
Counsel (Tax Exempt & Government Entities); and Division Counsel (Large 
& Mid-Size Business) and (Small Business/Self Employed) are the system 
managers of their respective National Office systems. (See the IRS 
Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed to inspect or contest the content 
of records; the records are exempt under 5 U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Taxpayers and their representatives; Department of the Treasury 
personnel; other Federal agencies; State, local, tribal, and foreign 
governments, and other public authorities; witnesses; informants; 
parties to disputed matters of fact or law; other persons who 
communicate with the IRS; public sources, such as telephone books, 
Internet Web sites, court documents, and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. Sec.  552a(k)(2). ((See 31 CFR 1.36))
Treasury/IRS 90.010

SYSTEM NAME:
    Chief Counsel Library Digest Room Files.

SYSTEM LOCATION:
    Office of the Associate Chief Counsel (Finance & Management), 
National Office. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Individuals who have sought IRS rulings and/or legal opinions 
on tax problems; and
    (2) individuals with respect to whose issues the Chief Counsel or 
the Department of Justice has written significant legal analyses or 
briefs.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Internal control records, used to catalog and cross-reference 
records for maintenance and location purposes;
    (2) Reference work product.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801, 7803.

PURPOSE:
    To permit research of the internal revenue laws, including 
litigation and technical positions.

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 that the purpose of the disclosure is compatible 
with the purpose for which the IRS collected the records, and no 
privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are both relevant and 
necessary to the proceeding or advice sought. Information may be 
disclosed to the adjudicative body to resolve issues of relevancy, 
necessity, or privilege pertaining to the information.
    (2) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee; or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) 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 personal capacity if the 
IRS or 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 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.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and

[[Page 13358]]

necessary to their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Records are retrievable by the name of the individual to whom they 
apply. If there are multiple parties to a litigation, then the record 
is generally retrieved only by the name of the first named person in 
the complaint.

SAFEGUARDS:
    Access controls are not less than those provided by the Physical 
Security Standards, IRM 1.16, and the Information Systems guidelines, 
IRM 2.1.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, I.R.M. 1.15.13 through 1.15.15.

SYSTEM MANAGER(S) AND ADDRESS:
    Associate Chief Counsel (Finance & Management), National Office. 
(See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed to inspect or contest the content 
of records; the records are exempt under 5 U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Department of Treasury personnel; taxpayers and their 
representatives; other Federal agencies; witnesses; informants; State, 
local, tribal, and foreign governments, and other public authorities; 
parties to disputed matters of fact and law; other persons who 
communicate with the IRS; public sources, such as telephone books, 
Internet Web sites, court documents, and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). ((See 31 CFR 1.36))
Treasury/IRS 90.011

SYSTEM NAME:
    Chief Counsel Attorney Recruiting Files--Treasury/IRS.

SYSTEM LOCATION:
    Office of the Associate Chief Counsel (Finance & Management), 
National Office. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who have applied for attorney positions with the Office 
of Chief Counsel.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Application files;
    (2) Eligible applicant listings; and
    (3) Internal control records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801, 7803.

PURPOSE:
    To facilitate the recruitment of attorneys for employment with the 
Office of Chief Counsel.

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 that the purpose of the disclosure is compatible 
with the purpose for which the IRS collected the records, and no 
privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are both relevant and 
necessary to the proceeding or advice sought. Information may be 
disclosed to the adjudicative body to resolve issues of relevancy, 
necessity, or privilege pertaining to the information.
    (2) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee; or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) 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 personal capacity if the 
IRS or 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 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.
    (5) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of

[[Page 13359]]

Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (6) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (7) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (8) Disclose information to the Office of Personnel Management and 
Merit System Protection Board for appropriate personnel actions.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By the name of the individual to whom they apply.

SAFEGUARDS:
    Access controls are not less than those provided by the Physical 
Security Standards, IRM 1.16, and the Information Systems guidelines, 
IRM 2.1.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedule applicable to personnel recruitment records, IRM 
1.15.38.

SYSTEM MANAGER(S) AND ADDRESS:
    Associate Chief Counsel (Finance & Management), National Office. 
(See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine whether 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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to: Chief, Disclosure and 
Litigation Support Branch, Legal Processing Division, IRS Office of 
Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue, NW., 
Washington, DC 20224. Information leading to the identity of a 
confidential source is exempt pursuant to 5 U.S.C. 552a(k)(5).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
For non-tax records, See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Applicants, Department of Treasury personnel; other Federal 
agencies; State, local, tribal, and foreign governments, and other 
public authorities; references provided by the applicant or employee, 
former employers; public sources, such as telephone books, Internet Web 
sites, court documents, and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(5). (See 31 CFR 1.36)
Treasury/IRS 90.013

SYSTEM NAME:
    Chief Counsel, Deputy Chief Counsel and Associate Chief Counsel 
Legal Files.

SYSTEM LOCATION:
    National Office. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals whose cases involve or involved important or novel 
issues or circumstances that were brought to the attention of the above 
executives (or their predecessors), or their immediate staff.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Legal advice and written determination files;
    (2) Litigation files;
    (3) Correspondence files;
    (4) Reference copies of selected work product;
    (5) Workload management records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801, 7803.

PURPOSE:
    To provide legal advice and assistance, and make determinations and 
render advisory opinions, to the IRS, taxpayers, and the Department of 
Justice on matters involving significant or novel issues or 
circumstances.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which the IRS collected the records, and no privilege is 
asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are both relevant and 
necessary to the proceeding or advice sought. Information may be 
disclosed to the adjudicative body to resolve issues of relevancy, 
necessity, or privilege pertaining to the information.
    (2) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee; or issuing or 
continuing a contract,

[[Page 13360]]

security clearance, license, grant, or other benefit.
    (4) 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 personal capacity if the 
IRS or 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 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.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Records are retrieved by the name of the individual to whom they 
apply. If there are multiple parties to a litigation, then the record 
is generally retrieved only by the name of the first named person in 
the complaint.

SAFEGUARDS:
    Access controls are not less than those provided by the Physical 
Security Standards, IRM 1.16, and the Information Systems guidelines, 
IRM 2.1.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, IRM 1.15.13 through 1.15.15.

SYSTEM MANAGER(S) AND ADDRESS:
    The Chief Counsel; Deputy Chief Counsel; and Division Counsel (Wage 
& Investment) are the system managers of the records in his or her 
office in National Office. (See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
the system contains a record pertaining to a particular individual; the 
records are exempt under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed to inspect or contest the content 
of records; the records are exempt under 5 U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
Other records are exempt from contest as stated in ``Record Access 
Procedures'' above.

RECORD SOURCE CATEGORIES:
    Taxpayers and their representatives; Department of Treasury 
personnel; other Federal agencies; State, local, tribal, and foreign 
governments, and other public authorities; other persons who 
communicate with the IRS; public sources, such as telephone books, 
Internet Web sites, court documents, and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. Sec.  552a(k)(2). (See 31 CFR 1.36)
Treasury/IRS 90.015

SYSTEM NAME:
    Chief Counsel Library Reference Records.

SYSTEM LOCATION:
    Office of the Associate Chief Counsel (Finance & Management), 
National Office. (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    IRS employees who charge out materials from the Library, including 
the Digest Room, or through inter-library loan. Note: The system of 
records for materials held in the Digest Room is Treasury/IRS 90.010.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Charge cards and inter-library loan forms.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801, 7803.

PURPOSE:
    To track the location of library materials and to obtain new 
library materials as needed.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES 
OF USERS AND THE PURPOSES OF SUCH USES:
    Records may be used as described below if the IRS deems that the 
purpose of the disclosure is compatible with the purpose for which the 
IRS collected the records, and no privilege is asserted.
    (1) Disclose information to an appropriate 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 
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 in a civil or criminal proceeding 
(including discovery) before a court, adjudicative body, or other 
administrative body before which the IRS is authorized to appear 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 personal 
capacity where the IRS or the Department of Justice (DOJ) has agreed to 
represent the employee, or (d) the United States, when the IRS is a 
party to, has an interest in, or is likely to be affected by, such 
proceeding, and the

[[Page 13361]]

IRS or DOJ determines that the information is relevant and necessary to 
the proceeding or advice sought and not otherwise privileged;
    (3) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (4) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (5) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (6) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    Records are retrieved by the name of the individual to whom they 
pertain.

SAFEGUARDS:
    Access controls are not less than those provided by the Physical 
Security Standards, IRM 1.16, and the Information Systems guidelines, 
IRM 2.1.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, IRM 1.15.13 through 1.15.15.

SYSTEM MANAGER(S) AND ADDRESS:
    Associate Chief Counsel (Finance & Management), National Office. 
(See the IRS Appendix below for address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine whether the system 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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in this system 
of records, or seeking to contest its content, may inquire in 
accordance with instructions appearing at 31 CFR part 1, subpart C, 
appendix B. Inquiries should be addressed to: Chief, Disclosure and 
Litigation Support Branch, Legal Processing Division, IRS Office of 
Chief Counsel, CC:PA:LPD:DLS, 1111 Constitution Avenue, NW., 
Washington, DC 20224.

CONTESTING RECORD PROCEDURES:
    See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    IRS employees; Congress; Libraries to, and from which, inter-
library loans are made.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.
Treasury/IRS 90.016

SYSTEM NAME:
    Chief Counsel Automated System Environment (CASE) Records--
Treasury/IRS.

SYSTEM LOCATION:
    The system is located in the Detroit Computing Center. The system 
can be accessed from all Chief Counsel offices. (See the IRS Appendix 
below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Individuals who filed suits for refund of taxes in a federal 
court;
    (2) Individuals who have filed petitions with the United States Tax 
Court;
    (3) Individuals who have been involved in litigation concerning the 
collection of taxes;
    (4) Individuals whose requests for rulings from the IRS have been 
referred to the Office of Chief Counsel;
    (5) Individuals whose cases were the subject of technical advice 
issued by the Office of Chief Counsel.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Case file identification and status tracking information (including 
taxpayer name; uniform issue list number; key dates; subject matter; 
name of employee and office handling the case; and miscellaneous 
remarks.)

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801, 7803.

PURPOSE:
    To organize and monitor the workload of the Office of Chief 
Counsel.

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 that the purpose of the disclosure is compatible 
with the purpose for which the IRS collected the records, and no 
privilege is asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are both relevant and 
necessary to the proceeding or advice sought. Information may be 
disclosed to the adjudicative body to resolve issues of relevancy, 
necessity, or privilege pertaining to the information.
    (2) Disclose information to an appropriate 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 
potential violation of law or regulation and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial responsibility of the receiving authority.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee; or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) Disclose information during a proceeding before a court,

[[Page 13362]]

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 personal capacity if the 
IRS or 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 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.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper and electronic media.

RETRIEVABILITY:
    By court docket or assigned tracking number, the name of the 
individual to whom they pertain, and by names of the employees to whom 
the cases are assigned. If there are multiple parties to a litigation, 
then the record is generally retrieved only by the name of the first 
named person in the complaint.

SAFEGUARDS:
    Access controls will not be less than those provided by the 
Physical Security Standards, IRM 1.16, and the Information Systems 
guidelines, IRM 2.1.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, I.R.M. 1.15.13 through 1.15.15. Machine-readable media are 
regularly updated and maintained as long as needed.

SYSTEM MANAGER(S) AND ADDRESS:
    Associate Chief Counsel (Finance & Management), National Office. 
(See IRS Address A for address.)

NOTIFICATION PROCEDURE:
    This system may not be accessed for purposes of determining whether 
a record pertains to a particular individual; these records are exempt 
under 5 U.S.C. 552a(k)(2).

RECORD ACCESS PROCEDURES:
    This system may not be accessed to inspect or contest the content 
of records; the records are exempt under 5 U.S.C. 552a(k)(2).

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
For non-tax records, See ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Taxpayers and their representatives; Department of Treasury 
personnel; other Federal agencies, State, local, tribal, and foreign 
governments, and other public authorities; witnesses; informants; 
parties to disputed matters of fact or law; other persons who 
communicate with the IRS; public sources, such as telephone books, 
internet Web sites, court documents, and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    This system has been designated as exempt from sections (c)(3), 
(d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) of the Privacy Act, pursuant 
to 5 U.S.C. 552a(k)(2). ((See 31 CFR 1.36))
Treasury/IRS 90.017

SYSTEM NAME:
    Chief Counsel Correspondence Control and Records, Associate Chief 
Counsel (Technical and International)--Treasury/IRS.

SYSTEM LOCATION:
    National Office (See the IRS Appendix below for address.)

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individual subjects of legal advice, written determinations, and 
other correspondence from the above offices of the Associate Chief 
Counsel.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Incoming taxpayer correspondence and related information, including 
in some cases the conclusions reached, and legal advice, written 
determinations, or other correspondence issued by the above offices.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301, 26 U.S.C. 7801, 7803.

PURPOSE:
    To provide legal advice and assistance, and make determinations and 
render advisory opinions, on issues pertaining to corporations, 
financial institutions, financial products, income tax accounting, 
international law or treaties, partnerships and other passthrough 
entities, special industries such as automobile construction and 
natural resources procurement, and tax-exempt and government entities.

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. Material covered by rule 6(e) of the 
Federal Rules of Criminal Procedure may be disclosed only as permitted 
by that rule. All other records may be used as described below if the 
IRS deems that the purpose of the disclosure is compatible with the 
purpose for which the IRS collected the records, and no privilege is 
asserted.
    (1) Disclose information to the Department of Justice (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 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 DOJ determines that the records are both relevant and 
necessary to the proceeding or advice sought. Information may be 
disclosed to the adjudicative body to resolve issues of relevancy, 
necessity, or privilege pertaining to the information.

[[Page 13363]]

    (2) Disclose information to an appropriate 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 fact, or in conjunction with other records, indicates a 
potential violation of law or regulation, and the information disclosed 
is relevant to any regulatory, enforcement, investigative, or 
prosecutorial authority of the receiving agency.
    (3) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority, which has requested information 
relevant or necessary to hiring or retaining an employee; or issuing or 
continuing a contract, security clearance, license, grant, or other 
benefit.
    (4) 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 personal capacity if the 
IRS or 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 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.
    (5) Disclose information to foreign governments in accordance with 
international agreements.
    (6) Disclose information to the news media as described in the IRS 
Policy Statement P-1-183, News Coverage to Advance Deterrent Value of 
Enforcement Activities Encouraged, IRM 1.2.1.2.41.
    (7) Disclose information to officials of labor organizations 
recognized under 5 U.S.C. Chapter 71 when relevant and necessary to 
their duties of exclusive representation.
    (8) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (9) To appropriate agencies, entities, and persons when (a) the 
Department suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the Department has determined that as a result of the 
suspected or confirmed compromise there is a risk of harm to economic 
or property interests, identity theft or fraud, or harm to the security 
or integrity of this system or other systems or programs (whether 
maintained by the Department or another agency or entity) that rely 
upon the compromised information; and (c) the disclosure made to such 
agencies, entities, and persons is reasonably necessary to assist in 
connection with the Department's efforts to respond to the suspected or 
confirmed compromise and prevent, minimize, or remedy such harm.

POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING, 
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
    Paper records and electronic media.

RETRIEVABILITY:
    By the name of the individual to whom they apply and by internal 
control number.

SAFEGUARDS:
    Access controls are not less than those provided by the Physical 
Security Standards, IRM 1.16, and the Information System guidelines, 
IRM 2.1.

RETENTION AND DISPOSAL:
    Records are retained and disposed of in accordance with the records 
control schedules applicable to the records of the Office of Chief 
Counsel, IRM 1.15.13 through 1.15.15.

SYSTEM MANAGER(S) AND ADDRESS:
    Each Associate Chief Counsel is the system manager of the system in 
his or her office in National Office. (See the IRS Appendix below for 
address.)

NOTIFICATION PROCEDURE:
    Individuals seeking to determine if the 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 as in ``Record Access Procedures'' below.

RECORD ACCESS PROCEDURES:
    Individuals seeking access to any record contained in the system of 
records, or seeking to contest its content, may inquire in accordance 
with instructions appearing at 31 CFR part 1, subpart C, appendix B. 
Inquiries should be entitled Chief Counsel Privacy Act Request and 
addressed to: Chief, Disclosure and Litigation Support Branch, Legal 
Processing Division, IRS Office of Chief Counsel, CC:PA:LPD:DLS, 1111 
Constitution Avenue, NW., Washington, DC 20224.

CONTESTING RECORD PROCEDURES:
    26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. 
For non-tax records, see ``Record Access Procedures'' above.

RECORD SOURCE CATEGORIES:
    Individual subjects of legal advice, written determinations, and 
other correspondence, Department of Treasury personnel.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    None.

IRS Appendix

    This appendix contains the addresses of Treasury/IRS system 
locations along with the title of the principal system manager(s). 
Internal Revenue Service (IRS) system locations are geographically 
dispersed through field offices. Additional information regarding 
the structure and locations of the IRS is available on the Internet 
at www.irs.gov. Select the ``About the IRS'' tab or contact one of 
the Disclosure Offices listed below.
    Access and amendment requests for records maintained in IRS 
systems are processed by Disclosure Offices at the locations listed 
below. Generally, inquiries should be addressed to the office with 
jurisdiction over the area where the individual resides.

  Internal Revenue Service Disclosure Offices for Privacy Act Requests
------------------------------------------------------------------------
           If you live in:              Submit Privacy Act requests to:
------------------------------------------------------------------------
Connecticut, Maine, Massachusetts,     Disclosure Office 1, MS 41150, 25
 New Hampshire, New Jersey, Rhode       New Sudbury Street, Boston, MA
 Island, Vermont.                       02203.
Delaware, New York, Pennsylvania.....  Disclosure Office 2, Room 3214,
                                        600 Arch Street, Philadelphia,
                                        PA 19106.
District of Columbia, Maryland, West   Disclosure Office 3, Room 1210,
 Virginia and Outside the U.S.          31 Hopkins Plaza, Baltimore, MD
 (International).                       21201.
Illinois, Indiana, Wisconsin.........  Disclosure Office 4, MS 7000 CHI
                                        Room 2820, 230 S. Dearborn
                                        Street, Chicago, IL 60604.

[[Page 13364]]

 
Michigan, Ohio.......................  Disclosure Office 5, Room 7019,
                                        550 Main Street, Cincinnati, OH
                                        45201.
Alabama, Georgia, South Carolina.....  Disclosure Office 6, MS 602-D
                                        Room 1905, 401 West Peachtree
                                        Street, Atlanta, GA 30308.
Florida, Kentucky, North Carolina,     Disclosure Office 7, Room 409,
 Virginia.                              320 Federal Place, Greensboro,
                                        NC 27401.
Arkansas, Louisiana, Mississippi,      Disclosure Office 8, MDP 44 Room
 Tennessee.                             480, 801 Broadway, Nashville, TN
                                        37203.
Texas................................  Disclosure Office 9, MS 7000
                                        AUSC, P.O. Box 2986, Austin, TX
                                        78768.
Iowa, Kansas, Missouri, Oklahoma.....  Disclosure Office 10, MS 7000
                                        STL, P.O. Box 66781, St. Louis,
                                        MO, 63166-6781.
Arizona, Colorado, Minnesota,          Disclosure Office 11, MS 7000
 Montana, Nebraska, New Mexico, North   PHX, 210 E. Earll Dr., Phoenix,
 Dakota, South Dakota, Wyoming.         AZ 85012.
Alaska, Idaho, Oregon, Utah,           Disclosure Office 12, MS 7000 OC,
 Washington.                            P.O. Box 9941, Ogden, UT 84201.
Southern California, Hawaii, Nevada..  Disclosure Office 13, MS 2201,
                                        24000 Avila Road, Laguna Niguel,
                                        CA 92677.
Northern and Central California......  Disclosure Office 14, Ste 840s,
                                        1301 Clay Street, Oakland, CA
                                        94612.
If you are requesting IRS              IRS FOIA Request, Disclosure
 Headquarters Office records not        Office 3, Room 1210, 31 Hopkins
 available on the electronic FOIA       Plaza, Baltimore, MD 21201.
 Reading Room cite, mail your request
 to.
If you are requesting IRS Personnel    IRS Personnel Security &
 Security & Investigations records,     Investigations, Attn: FOI/PA
 mail your request to.                  OS:MA:PSI:P:AD, 5205 Leesburg
                                        Pike, Suite 510, Falls Church,
                                        VA 22041-3802.
------------------------------------------------------------------------

IRS System Locations

    The headquarters of the IRS and the address for the following 
systems managers is: 1111 Constitution Avenue, NW., Washington, DC 
20224. The listing below is arranged according to organizational 
lines. Any exception to the location of an office is indicated 
accordingly.

Commissioner, Internal Revenue Service, Chief, Appeals, 1099 14th 
Street, NW., Washington, DC 20005
    Chief of Staff, Office of the Secretariat
    Chief, Communications and Liaison
    Chief, Equal Employment Opportunity and Diversity
    Director, Research, Analysis, Statistics
    National Taxpayer Advocate
Chief, Appeals, 1099 14th Street, NW., Washington, DC 20005
    Director, Strategy & Finance
    Director, Technical Services
    Director, Field Operations--East
    Director, Field Operations--West, 24000 Avila Road, Laguna 
Niguel, CA 92677
Deputy Commissioner for Services & Enforcement
    Commissioner, Large and Mid-Size Business (LMSB) Division, 9th & 
H Street, Washington, DC 20005
    Commissioner, Small Business/Self-Employed (SBSE) Division
    Commissioner, Tax Exempt and Government Entities (TEGE) 
Division, 1750 Pennsylvania Avenue, Washington, DC 20006
    Commissioner, Wage and Investment (W & I) Division, 401 W. 
Peachtree Street, Atlanta, GA 30308
    Chief, Criminal Investigation
    Director, Office of Professional Responsibility
Deputy Commissioner Operations Support
    Chief Information Officer (Modernization & Information 
Technology Services)
    Chief Financial Officer
    Chief Human Capital Officer
    Chief, Agency Wide Shared Services
    Chief, Mission Assurance & Security Services
Service & Enforcement Office Locations:
Large and Mid-Size Business, 9th & H Street, Washington, DC 20005
    Director, International
    Director, Management & Finance
    Director, Business System Planning
    Director, Performance, Quality Assurance and Audit Assistance
    Director, Communications & Liaison
    Director, EEO & Diversity
    Director, Pre-Filing and Technical Guidance
    Director, Strategy, Research and Program Planning
LMSB Industry Directors:
    Industry Director, Communications, Technology and Media, 1301 
Clay Street, Oakland, CA 94612
    Industry Director, Financial Services, 290 Broadway, New York, 
NY 10007
    Industry Director, Heavy Manufacturing and Transportation, 111 
Wood Avenue South, Iselin, NJ 08830
    Industry Director, Natural Resources and Construction, 1919 
Smith Street, Houston, TX 77002
    Industry Director, Retailers, Food, Pharmaceuticals, and 
Healthcare, 1901 Butterfield Road, Downers Grove, IL 60515
LMSB Overseas Offices:
    Berlin, Germany--Internal Revenue Service, c/o United States 
Embassy, PSC 120, Box 3000, APO AE 09265
    London, England--Internal Revenue Service, E/IRS--U.S. Embassy, 
PSC--801, Box 44, FPO AE 09498-4044
    Plantation, Florida (covers Mexico, Central & South America, 
Caribbean)--IRS, Plantation, 7850 SW., 6th Court, Plantation, FL 
33324
    Paris, France--Internal Revenue Service, PSC 116, Box E-414, APO 
AE 09777
    Tokyo, Japan--IRS, American Embassy, Unit 45004, Box 208, APO AP 
96337-0001
Small Business/Self-Employed
Director, Communications, Liaison and Disclosure
    Director, Collection
    Director, Compliance Services, Campus Operations
    Director, EEO
    Director, Examination
    Director, Fraud/BSA
    Director, Specialty Programs
SBSE Field Area Offices:
Collection Area Directors:
    North Atlantic, 290 Broadway, New York, NY 10008
    South Atlantic, 5000 Ellin Road, Lanham, MD, 20706
    Central Area, 477 Michigan Avenue, Detroit, MI 48226
    Midwest Area, 230 South Dearborn, Chicago, IL 60604
    Gulf States Area, 801 Broadway, Nashville, TN 37203
    Western Area, 915 Second Avenue, Seattle, WA 98174
    California Area, 1301 Clay Street, Oakland, Ca 94612
Examination Area Directors
    North Atlantic, 15 New Sudbury Street, Boston, MA 02203
    Central Area, 600 Arch Street, Philadelphia, PA 19106
    South Atlantic, 400 W. Bay, Jacksonville, FL 32202
    Midwest, 316 N. Robert, St. Paul, MN 55101
    Gulf States, 4050 Alpha Road, Dallas, TX 75244
    Western, 600 17th Street, Denver, CO 80202
    California, 300 N, Los Angeles Street, Los Angeles, CA 90012
Tax Exempt & Government Entities, 1750 Pennsylvania Avenue, 
Washington, DC

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20006
    Director, Employee Plans
    Director, Exempt Organizations
    Director, Government Entities
    Director, Customer Account Services
    Director, Business Systems Planning
    Director, Research & Analysis
    Director, Communications & Liaison
    Director, Finance
    Director, Human Resources
    Director, Planning
    EEOD Program Manager
Wage & Investment, 401 W Peachtree Street, Atlanta, GA 30308
    Director, Earned Income Tax Credit and Health Coverage Tax 
Credit
    Director, Customer Account Services Consolidation
    Director, Strategy & Finance
    Director, EEO & Diversity
    Director, Business Systems Planning
    Director, Human Capital
    Director, Customer Assistance Relationships and Education
    Director, Customer Account Services
    Director, Compliance
Health Care Tax Credit (HCTC) office locations:
    Production System--HCTC Qwest, 22810 International Dr., 
Sterling, VA 20166
    Customer Contact Center--HCTC Affina, 131 Tower Park Drive, 
Suite 300, Waterloo, IA 50701
    HCTC Delivery Center--HCTC Accenture, 15115 Park Row, Houston, 
TX 77084
    HCTC Program Office--HCTC IRS, 1750 Pennsylvania Ave, 2nd Floor, 
Washington, DC 20006
Criminal Investigation
    Director, Operations Policy and Support
    Director, Field Operations
    Director, Strategy
    Director, Refund Crimes
    Director, Communications and Education
    Director, EEO & Diversity
CI Directors of Field Operations:
    North Atlantic, 600 Arch Street, Philadelphia, PA 19106
    Mid-Atlantic, 31 Hopkins Plaza, Baltimore, MD 21201
    Southeast, 401 West Peachtree Avenue, Atlanta, GA 30308
    Central, 2001 Butterfield Road, Downers Grove, IL 60515
    Midstates, 4050 Alpha Road, Farmers Branch, TX 75244
Pacific, 24000 Avila Road, Laguna Niguel, CA 92677
    Automated Criminal Investigation Office, 7940 Kentucky Drive, 
Florence, KY 41042
Operations Support Office Locations:
    Modernization & Information Technology Services
    Director, Stakeholder Management
    Director, Information Security
    Director, Electronic Tax Administration
    Associate CIO, Management
    Associate CIO, Business Systems Modernization
    Associate CIO, Information Technology Services
    Associate CIO, Enterprise Services
    Computing Centers:
    Martinsburg Computing Center, Martinsburg, WV 25401
    Detroit Computing Center, 985 Michigan Ave., Detroit, MI 48226
Finance Office
    Associate CFO for Performance Budgeting
    Associate CFO for Revenue Financial Management
    Associate CFO for Internal Financial Management
    Director, Assistance and Review
Human Capital Office
    Director, Executive Services
    Director, Leadership and Education
    Director, Organizational Change Program Office
    Director, Field Personnel Services
    Director, Personnel Policy
    Director, Planning and Measures
    Director, Program Management Office
    Director, Talent and Technology Management
    Director, Workforce Relations
Agency-Wide Shared Services
    Director, Real Estate and Facilities Management, 2221 South 
Clark Street, Arlington, VA 22202
    Director, Procurement
    Director, EEO & Diversity, Field Services
    Director, Competitive Sourcing Program
    Director, Employee Support Services, 290 Broadway, New York 
City, NY 10007
Mission Assurance & Security Services
    Director, Assurance Programs
    Director, Emergency Management Programs
    Director, Certification, Testing, Evaluation and Assessment
    Director, Modernization and Systems Security Engineering
    National Background Investigations Center, P.O. Box 248, 
Florence, KY 41022
    Personnel Security & Investigations, 5205 Leesburg Pike, Suite 
510, Falls Church, VA 22041
Chief Counsel System Locations:

    The offices of Chief Counsel for the Internal Revenue Service 
are located at: 1111 Constitution Avenue, NW., Washington, DC, 
20224.

Offices at this address include:
    Chief Counsel
    Deputy Chief Counsel (Operations)
    Deputy Chief Counsel (Technical)
    Special Counsel to the National Taxpayer Advocate
    Associate Chief Counsel (Corporate), (Financial Institutions & 
Products), (Finance & Management), (General Legal Services), 
(International), (Income Tax & Accounting), (Procedure & 
Administration), and (Passthroughs & Special Industries)
    Associate Chief Counsel/Division Counsel (Criminal Tax), and 
(Tax Exempt & Government Entities)
    Division Counsel (Large & Mid-Size Business)
    Division Counsel (Wage & Investment)
    Division Counsel (Small Business/Self-Employed)

Addresses of Chief Counsel and Area Counsel Offices

    National Office: 1111 Constitution Avenue, NW., Washington, DC.
    Offices at this address: Office of the Chief Counsel; Offices of 
the Deputy Chief Counsel, Offices of the Associate Chief Counsel 
(Corporate), (Financial Institutions & Products), (Finance & 
Management), (General Legal Services), (International), (Income Tax 
& Accounting), (Procedure & Administration), and (Passthroughs & 
Special Industries); Offices of the Division Counsel/Associate Chief 
Counsel (Criminal Tax), and (Tax Exempt & Government Entities); 
Offices of the Division Counsel (Large & Mid-Size Business) and 
(Wage & Investment); Offices of the Assistant Chief Counsel 
(Administrative Provisions & Judicial Practice), (Collection, 
Bankruptcy, & Summons), and (Disclosure & Privacy Law).
    Division Counsel (Small Business/Self-Employed) Headquarters, 
5000 Ellin Road, Lanham, Maryland.

Area Counsel Offices (Alphabetical by State)

    Various components of Chief Counsel may have offices at the same 
Area Counsel office location. The abbreviations following each 
address indicate the Chief Counsel divisions having offices at that 
location. The abbreviations represent the following offices:

CT--Office of the Division Counsel/Associate Chief Counsel (Criminal 
Tax)
GLS--Office of the Associate Chief Counsel (General Legal Services)
LMSB--Office of the Division Counsel (Large & Mid-Size Business)
SBSE--Office of the Division Counsel (Small Business/Self-Employed)
TEGE--Office of the Division Counsel/Associate Chief Counsel (Tax 
Exempt & Government Entities)

    Note: Matters involving taxpayers falling under the expertise of 
the Office of Division Counsel (Wage & Investment) are coordinated 
by area SBSE offices.

801 Tom Martin Drive, Birmingham, Alabama. (SBSE)
605 West 4th Avenue, Anchorage, Alaska. (SBSE)
210 East Earll Drive, Phoenix, Arizona. (CT, LMSB, SBSE)
Chet Holifield Building, 24000 Avila Road, Laguna Niguel, 
California. (CT, LMSB, SBSE)
Federal Building, 300 N. Los Angeles Street, Los Angeles, 
California. (CT, LMSB, SBSE, TEGE)
1301 Clay Street, Oakland, California. (LMSB)
4330 Watt Avenue, Sacramento, California. (SBSE)
701 B Street, San Diego, California. (CT, LMSB, SBSE)
160 Spear Street, San Francisco, California. (CT, LMSB, SBSE, TEGE)
333 Market Street, San Francisco, California. (GLS)
55 South Market Street, San Jose, California. (LMSB, SBSE)
950 Hampshire Road, East Pavilion, Thousand Oaks, California. (SBSE, 
TEGE)
333 East River Drive, Commerce Center One, Hartford, Connecticut. 
(CT, LMSB, SBSE)
1244 Speer Boulevard, Denver, Colorado. (CT, LMSB, SBSE, TEGE)
950 L'Enfant Plaza, S.W., Washington, D.C. (GLS, LMSB, SBSE)
Federal Office Building, 400 West Bay Street, Jacksonville, Florida. 
(CT, LMSB, SBSE)
1000 South Pine Island Road, Plantation, Florida. (CT, LMSB, SBSE)

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Federal Office Building, 51 SW. First Avenue, Miami, Florida. (CT, 
LMSB, SBSE)
401 West Peachtree Street, NW., Atlanta, Georgia. (CT, GLS, LMSB, 
SBSE)
PJKK Federal Building, 300 Ala Moana Boulevard, Honolulu, Hawaii. 
(SBSE)
200 West Adams Street, Chicago, Illinois. (CT, GLS, LMSB, SBSE, 
TEGE)
1901 Butterfield Road, Downers Grove, Illinois. (LMSB)
Minton-Capehart Federal Building, 575 North Pennsylvania Street, 
Indianapolis, Indiana. (CT, SBSE)
Heyburn Building, 332 West Broadway, Louisville, Kentucky. (CT, 
SBSE)
F. Edward Hebert Federal Building, 600 South Maestri Place, New 
Orleans, Louisiana. (CT, SBSE)
31 Hopkins Plaza, Baltimore, Maryland. (CT, SBSE, TEGE)
10 Causeway Street, Room 401, Boston, Massachusetts. (CT, LMSB, 
SBSE)
Patrick V. McNamara Federal Building, 477 Michigan Avenue, Detroit, 
Michigan. (CT, LMSB, SBSE)
Galtier Plaza, 175 East Fifth Street, St. Paul, Minnesota. (CT, 
LMSB, SBSE)
2345 Grand Boulevard, Kansas City, Missouri. (LMSB, SBSE)
1222 Spruce Street, St. Louis, Missouri. (CT, LMSB, SBSE)
The Roman L. Hruska U.S. Courthouse, 111 South 18th Plaza, Omaha, 
Nebraska. (SBSE)
4750 West Oakey Boulevard, Las Vegas, Nevada. (CT, SBSE)
Metro Park Office Complex, 111 Wood Avenue, South, Iselin, New 
Jersey. (LMSB)
One Newark Center, Newark, New Jersey. (CT, LMSB, SBSE)
Guaranty Building, 28 Church Street, Buffalo, New York. (CT, LMSB, 
SBSE)
33 Maiden Lane, New York, New York. (GLS, LMSB, SBSE)
1600 Stewart Avenue, Westbury, New York. (CT, LMSB, SBSE, TEGE)
320 Federal Place, Greensboro, North Carolina. (CT, LMSB, SBSE)
312 Elm Street, Cincinnati, Ohio. (CT, LMSB, SBSE)
One Cleveland Center, 1375 East Ninth Street, Cleveland, Ohio. (CT, 
SBSE)
55 North Robinson Street, Oklahoma City, Oklahoma. (CT, LMSB, SBSE)
620 S.W. Main Street, Portland, Oregon. (CT, LMSB, SBSE)
701 Market Street, Philadelphia, Pennsylvania. (CT, LMSB, SBSE)
Liberty Center, 1001 Liberty Avenue, Pittsburgh, Pennsylvania. (CT, 
LMSB, SBSE)
801 Broadway, Nashville, Tennessee. (CT, LMSB, SBSE)
300 East Eighth Street, Austin, Texas. (CT, SBSE)
4050 Alpha Road, Dallas, Texas. (CT, GLS, LMSB, SBSE, TEGE)
8701 South Gessner Street, Houston, Texas. (CT, LMSB, SBSE)
1919 Smith Street, Houston, Texas. (LMSB)
150 Social Hall Avenue, Salt Lake City, Utah. (SBSE)
Main Street Centre, 600 East Main Street, Richmond, Virginia. (CT, 
LMSB, SBSE)
Federal Building, 915 Second Avenue, Seattle, Washington. (CT, LMSB, 
SBSE)
Henry Reuss Federal Plaza, 310 West Wisconsin Avenue, Milwaukee, 
Wisconsin. (CT, LMSB, SBSE).

[FR Doc. E8-4430 Filed 3-11-08; 8:45 am]
BILLING CODE 4830-01-P