[Federal Register Volume 76, Number 220 (Tuesday, November 15, 2011)]
[Notices]
[Pages 70815-70827]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-29380]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974, as Amended

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of Proposed Alterations to Privacy Act 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 Department of the Treasury, 
Internal Revenue Service, gives notice of the proposed consolidation of 
twelve Privacy Act systems of records.

DATES: Comments must be received no later than December 15, 2011. These 
altered systems of records will be effective December 20, 2011 unless 
the IRS receives comments that would result in a contrary 
determination.

ADDRESSES: Comments should be sent to Sarah Tate, Office of Associate 
Chief Counsel, Procedure & Administration, Internal Revenue Service, 
1111 Constitution Avenue NW., Washington, DC 20224. Comments will be 
available for inspection and copying in the Freedom of Information 
Reading Room (Room 1621), at the above address. The telephone number 
for the Reading Room is (202) 622-5164 (not a toll-free number).

FOR FURTHER INFORMATION CONTACT: Sarah Tate, Procedure & 
Administration, Internal Revenue Service, 1111 Constitution Avenue, 
NW., Washington, DC 20224. Ms. Tate may be reached via telephone at 
(202) 622-4570 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The IRS proposes to consolidate the 
following twelve systems of records maintained by the Office of Chief 
Counsel into six systems of records:
    IRS 90.001--Chief Counsel Criminal Tax Case Files;

[[Page 70816]]

    IRS 90.002--Chief Counsel Disclosure & Privacy Law Case Files;
    IRS 90.003--Chief Counsel General Administrative Systems;
    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 Library Digest Room Files;
    IRS 90.011--Chief Counsel Attorney Recruiting Files;
    IRS 90.013--Chief Counsel, Deputy Chief Counsel, and Associate 
Chief Counsel Legal Files;
    IRS 90.015--Chief Counsel Library Reference Records;
    IRS 90.016--Chief Counsel Automated System Environment (CASE) 
Records;
    IRS 90.017--Chief Counsel Correspondence Control and Records, 
Associate Chief Counsel (Technical and International).
    The consolidation is to reflect organizational realignments, and to 
simplify the notices. Additional goals of the consolidation are that 
the records more closely reflect the nature of the work currently 
performed by the various components, both in headquarters and in the 
field, and to enumerate certain additional routine uses that may be 
made of the individually identifiable information maintained in these 
systems of records. When the IRS first promulgated its systems of 
records in 1975, the Office of Chief Counsel was aligned, in its 
headquarters operations, by the nature of the work performed and, in 
its field operations, by the type of the litigation activities 
performed. In 1998, Congress enacted the Internal Revenue Restructuring 
& Reform Act (RRA98), which, among other things, mandated the most 
dramatic organizational changes in the IRS (and the Office of Chief 
Counsel) since 1952. RRA98 directed the IRS to shift from a 
geographically based structure to a structure that serves particular 
groups of taxpayers with similar needs (i.e., individuals, small 
businesses, large businesses, and tax exempt entities).
    Subsequently, the Office of Chief Counsel reorganized itself to 
more closely align to the restructured IRS. This consolidation should 
enable individuals to more readily identify the systems of records in 
which the Office of Chief Counsel may maintain records about them. In 
an effort to ease administration of the systems of records, the revised 
notices simplify the manner in which the Office of Chief Counsel 
maintains individually identifiable information. The additional routine 
uses address two types of disclosures: The first are those that 
typically occur during the conduct of IRS enforcement activities, 
including alternative dispute resolution proceedings and in litigation; 
the second are those that address ethical or conflict concerns that may 
arise during these enforcement activities. A final exemption rule, 
which does not alter the exemptions claimed for this individually 
identifiable information maintained in these consolidated systems of 
records, is being published separately under the rules section of the 
Federal Register.
    The IRS currently maintains twelve systems of records related to 
the functions of the Office of Chief Counsel. Notices describing these 
systems of records were most recently published at 73 FR 13349-13363 
(March 12, 2008). As described below, the IRS proposes to consolidate 
the twelve systems into six systems:
    Treasury/IRS 90.001--Chief Counsel Workload and Assignment Records. 
This system is the former Treasury/IRS 90.016 which maintains records 
concerning case file identification and status tracking information.
    Treasury/IRS 90.002--Chief Counsel Litigation and Advice (Civil) 
Records. This system consolidates portions of former Treasury/IRS 
90.002 (records pertaining to advice and litigation pertaining to the 
confidentiality and disclosure requirements applicable to agency 
records) and former Treasury/IRS 90.009 (records pertaining to tax 
litigation). This system also consolidates all of the following former 
systems:
     Treasury/IRS 90.004 maintains records pertaining to 
providing legal advice and assistance, and making determinations and 
rendering advisory opinions, on a number of non-tax laws, including 
``housekeeping'' statutes governing the management of Federal agencies;
     Treasury/IRS 90.005 maintains records pertaining to 
providing legal advice and assistance, and making determinations and 
rendering 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);
     Treasury/IRS 90.013 maintains records pertaining to 
providing legal advice and assistance, and making determinations and 
rendering advisory opinions, to the IRS, taxpayers, and the Department 
of Justice on matters involving significant or novel issues or 
circumstances, and
     Treasury/IRS 90.017 maintain records pertaining to 
providing legal advice and assistance, and making determinations and 
rendering 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.
    Treasury/IRS 90.003--Chief Counsel Litigation and Advice (Criminal) 
Records. This system is the former Treasury/IRS 90.001 which maintains 
records relating to the provision of legal advice and assistance, and 
making determinations and rendering advisory opinions, on the 
investigation of tax-related crimes and forfeiture matters. To assist 
in the prosecution of individuals charged with tax-related crimes.
    Treasury/IRS 90.004--Chief Counsel Legal Processing Division 
Records. This system includes the remaining portions of former 
Treasury/IRS 90.002, concerning FOIA and Privacy Act requests and 
administrative appeals, and former Treasury/IRS 90.009, concerning 
certain ministerial activities pertaining to user fees previously 
handled within the various Associate or Division Counsel offices.
    Treasury/IRS 90.005--Chief Counsel Library Records. This system 
includes the former:
     Treasury/IRS-90.010 that pertains to reference work 
product and which permits the office to research the internal revenue 
laws, including litigation and technical positions, and
     Treasury/IRS-90.015--that maintains records permitting the 
office to track the location of borrowed library materials and to 
obtain new library materials as needed.
    Treasury/IRS 90.006--Chief Counsel Human Resources and 
Administrative Records. This system includes the former:
     Treasury/IRS 90.003 which maintains records to manage 
personnel, timekeeping, recruitment, expenditures, and other data 
regarding employee and expert witness activities, and
     Treasury/IRS 90.011 which maintains records to facilitate 
the recruitment of attorneys for employment with the Office of Chief 
Counsel.

Application of a Privacy Act Exemption

    One provision of the Act, 5 U.S.C. 552a(d)(5), allows an agency to 
exempt qualifying material and is frequently overlooked by the public 
until it is invoked by an agency. The Internal Revenue Service is 
providing notice of

[[Page 70817]]

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.
    The report of the altered systems of records, as required by 5 
U.S.C. 552a(r) of the Privacy Act, has been submitted to the Committee 
on Oversight and Government Reform of the House of Representatives, the 
Committee on Homeland Security and Governmental Affairs of the Senate, 
and the Office of Management and Budget (OMB), pursuant to Appendix I 
to OMB circular A-130, ``Federal Agency Responsibilities for 
Maintaining Records About Individuals,'' dated November 30, 2000.
    The six proposed consolidated systems of records, described above, 
are published in their entirety below.

    Dated: October 24, 2011.
Melissa Hartman,
Deputy Assistant Secretary Privacy, Transparency, and Records.
Treasury/IRS 90.001

SYSTEM NAME:
    Chief Counsel Management Information System Records--Treasury/IRS.

SYSTEM LOCATION:
    Office of the Chief Counsel; Office of the Special Counsel to the 
National Taxpayer Advocate; Offices of the Associate Chief Counsel 
(Corporate), (Financial Institutions & Products), (General Legal 
Services), (Income Tax & Accounting), (International), (Passthroughs & 
Special Industries), (Procedure & Administration); Offices of the 
Division Counsel/Associate Chief Counsel, (Criminal Tax) and (Tax 
Exempt & Government Entities); and Office of the Division Counsel 
(Large Business & International), (Small Business/Self Employed) and 
(Wage & Investment); and Area Counsel offices. See the IRS Appendix 
published in the Federal Register on March 12, 2008, for addresses.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Individuals who are the subjects of, or are connected to, 
matters received by or assigned to the Office of Chief Counsel.
    (2) Chief Counsel employees.

CATEGORIES OF RECORDS IN THE SYSTEM:
    Records that contain summary information concerning the description 
and status of assignments received in the Office of Chief Counsel. 
These records include the names or subjects of a case, the case file 
number, case status, issues, professional time expended, and due dates. 
These records may be used to produce management information on case 
inventory by taxpayer or employee name and processional time required 
to complete an assignment.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330.

PURPOSE:
    The computerized Counsel Automated System Environment (CASE) system 
is used to track, count, and measure the workload of the Office of 
Chief Counsel, capturing summary information (such as the name of 
principal parties or subjects, case file numbers, assignments, status, 
and classification) of cases and other matters assigned to Counsel 
personnel throughout their life cycle. CASE is used to generate reports 
to assist management and other employees to keep track of resources and 
professional time devoted to individual assignments and broad 
categories of workload. CASE information is also useful in the 
preparation of budget requests and other reports to the IRS, to the 
Treasury Department, or the Congress. CASE also serves as a timekeeping 
function for employees of the Office of Chief Counsel directly involved 
in cases and other 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. 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. Accordingly, the IRS may:
    (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 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 determines that the records are relevant and 
useful.
    (2) Disclose information in a proceeding (including discovery) 
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 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. 
Information may be disclosed to the adjudicative body to resolve issues 
of relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to the parties and to an arbitrator, 
mediator, or other neutral party, in the context of alternative dispute 
resolution, to the extent relevant and necessary for resolution of the 
matters presented, including asserted privileges.
    (4) Disclose information to a former employee of the IRS to the 
extent necessary to refresh their recollection for official purposes 
when the IRS requires information and/or consultation assistance from 
the former employee regarding a matter within that individual's former 
area of responsibility.
    (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 hired by the IRS, 
including an expert witness or a consultant, to the extent necessary 
for the performance of a contract.
    (7) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority responsible for implementing, 
enforcing, 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

[[Page 70818]]

regulatory, enforcement, investigative, or prosecutorial responsibility 
of the receiving authority.
    (8) 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.
    (9) To the extent consistent with the American Bar Association's 
Model Rules of Professional Conduct, Rule 4.2, disclose to any person 
the fact that his chosen legal representative may not be authorized to 
represent him before the IRS.
    (10) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, with 
which individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified accountancy 
boards, to assist such authorities, agencies, organizations and 
associations in meeting their responsibilities in connection with the 
administration and maintenance of standards of integrity, conduct, and 
discipline.
    (11) Disclose information to foreign governments in accordance with 
international agreements.
    (12) 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.
    (13) Disclose information to appropriate agencies, entities, and 
persons when: (a) The IRS suspects or has confirmed that the security 
or confidentiality of information in the system of records has been 
compromised; (b) the IRS 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 IRS 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 IRS' 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 or taxpayer identification number 
of the individual to whom they apply, employees assigned, and by 
workload case number. If there are multiple parties to a proceeding, 
then the record is generally retrieved only by the name of the first 
listed person in the complaint or other document.

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 Information Technology (IT) 
Security Policy and Standards, IRM 10.8.

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). See the IRS 
Appendix published in the Federal Register on March 12, 2008, for the 
address.

NOTIFICATION PROCEDURE:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, appendix B. Written 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. This system of records may contain records 
that are exempt from the notification, access, and contest requirements 
pursuant to 5 U.S.C. 552a(j)(2) and (k)(2). The IRS may assert 5 U.S.C. 
552a(d)(5) as appropriate.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits 
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    IRS and Chief Counsel employees; Department of Treasury employees; 
court records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Some of the records in this system are 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(j)(2) and 552a(k)(2). See 31 CFR 1.36.
Treasury/IRS 90.002

SYSTEM NAME:
    Chief Counsel Litigation and Advice (Civil) Records--Treasury/IRS.

SYSTEM LOCATION:
    Office of the Chief Counsel; Offices of the Associate Chief Counsel 
(Corporate), (Financial Institutions & Products), (General Legal 
Services), (Income Tax & Accounting), (International), (Passthroughs & 
Special Industries), and (Procedure & Administration); Office of the 
Division Counsel/Associate Chief Counsel (Tax Exempt & Government 
Entities); Offices of the Division Counsel (Large Business & 
International), (Small Business/Self Employed) and (Wage & Investment); 
Office of the Special Counsel to the National Taxpayer Advocate; Office 
of the Special Counsel to the Office of Professional Responsibility; 
and Area Counsel offices. See the IRS Appendix published in the Federal 
Register on March 12, 2008, for addresses.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Individuals who have requested advice in the form of a letter 
ruling, closing agreement, or information letter as set forth under the 
first annual revenue procedure published by the IRS each year.
    (2) Individuals who are the subject of technical advice that 
responds to any request on the interpretation and proper application of 
tax laws, tax treaties, regulations, revenue rulings, notices, or other 
precedents to a specific set of facts that concerns the treatment of an 
item in a year under examination or appeal, which is submitted under 
the second annual revenue procedure published by the IRS each year.
    (3) Individuals who request Advance Pricing Agreements (APA). This 
includes individuals who request a pre-filing conference with the APA 
program prior to submitting an APA request.
    (4) Individuals about whom advice has been requested or provided 
under any other internal rules and procedures, such as may be set forth 
in the Internal Revenue Manual (IRM) or Chief Counsel Notices.

[[Page 70819]]

    (5) Individuals who are subjects of, or provide information 
pertinent to, matters under the jurisdiction of the Office of 
Professional Responsibility, when such matters are brought to the 
attention of Counsel;
    (6) Individuals who are parties to litigation with the IRS, or in 
litigation in which the IRS has an interest, or in proceedings before 
an administrative law judge.
    (7) Individuals who have corresponded with, or who are the subjects 
of correspondence to, the IRS regarding a matter under consideration by 
these offices.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Advice files;
    (2) Litigation files;
    (3) Correspondence files;
    (4) Advance Pricing Agreement files;
    (5) Reference copies of selected work products.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330 and 5314.

PURPOSE:
    To represent the IRS' interests in litigation before the United 
States Tax Court and in proceedings before administrative law judges; 
To assist the Department of Justice in representing the IRS' interests 
in litigation before other Federal and state courts; To provide legal 
advice and assistance on civil tax administration matters, including 
matters pertaining to practice before the IRS and the regulation of tax 
return preparers; To respond to general inquiries and other 
correspondence related to these matters; To assist Counsel staff in 
coordinating and preparing future litigation, advice, APAs, or 
correspondence, to ensure the consistency of such work products and to 
retain copies of work products for historical, legal research, 
investigational, and similar purposes.

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 the purpose of the disclosure is compatible with the purpose 
for which the IRS collected the records, and no privilege is asserted. 
Accordingly, the IRS may:
    (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 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 determines that the records are relevant and 
useful.
    (2) Disclose information in a proceeding (including discovery) 
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 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. 
Information may be disclosed to the adjudicative body to resolve issues 
of relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to the parties and 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.
    (4) Disclose information to a former employee of the IRS to the 
extent necessary to refresh their recollection for official purposes 
when the IRS requires information and/or consultation assistance from 
the former employee regarding a matter within that individual's former 
area of responsibility.
    (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 hired by the IRS, 
including an expert witness or a consultant, to the extent necessary 
for the performance of a contract.
    (7) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority responsible for implementing, 
enforcing, 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.
    (8) 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.
    (9) To the extent consistent with the American Bar Association's 
Model Rules of Professional Conduct, Rule 4.2, and Circular 230, 
disclose to any person the fact that his chosen legal representative 
may not be authorized to represent him before the IRS.
    (10) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, with 
which individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified accountancy 
boards, to assist such authorities, agencies, organizations and 
associations in meeting their responsibilities in connection with the 
administration and maintenance of standards of integrity, conduct, and 
discipline.
    (11) Disclose information to foreign governments in accordance with 
international agreements.
    (12) 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.
    (13) 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 1.2.19.1.9.
    (14) Disclose information to other Federal agencies holding funds 
of an individual for the purpose of collecting a liability owed by the 
individual.
    (15) Disclose information to appropriate agencies, entities, and 
persons when (a) the IRS suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the IRS 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 IRS 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 IRS' efforts to respond to the suspected or confirmed

[[Page 70820]]

compromise and prevent, minimize, or remedy such harm.
    Records of the Office of the Associate Chief Counsel (General Legal 
Services), including the various Area Counsel (General Legal Services), 
may also be used as described below if the IRS deems the purpose of the 
disclosure is compatible with the purpose for which the IRS collected 
the records, and no privilege is asserted.
    (16) Disclose information to the Joint Board of Actuaries in 
enrollment and disciplinary matters.
    (17) 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.
    (18) 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.
    (19) Disclose information to the General Services Administration in 
property management matters.
    (20) Disclose information regarding financial disclosure statements 
to the IRS, which makes the statements available to the public as 
required by law.
    (21) Disclose information to other federal agencies for the purpose 
of effectuating inter-agency salary offset or inter-agency 
administrative offset.
    (22) Disclose information to the Office of Government Ethics in 
conflict of interest, conduct, financial statement reporting, and other 
ethics matters.

DISCLOSURE TO CONSUMER REPORTING AGENCIES:
    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:
    By the (1) Name(s) of the individual(s) to whom the records 
pertain, and related individuals; (2) subject matter; (3) certain key 
administrative dates; and (4) the internal control number for 
correspondence. If there are multiple parties to litigation, or other 
proceeding, then the record is generally retrieved only by the name of 
the first listed person in the complaint or other document.

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 Information Technology (IT) 
Security Policy and Standards, IRM 10.8.

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 1.15.30.

SYSTEM MANAGER(S) AND ADDRESS(ES):
    The Chief Counsel, Special Counsel to the National Taxpayer 
Advocate, Special Counsel to the Office of Professional Responsibility, 
each Associate Chief Counsel, and each Division Counsel is the system 
manager of the system in that office. See the IRS Appendix published in 
the Federal Register on March 12, 2008, for addresses.

NOTIFICATION PROCEDURE:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, appendix B. Written 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. This system of records may contain records 
that are exempt from the notification, access, and contest requirements 
pursuant to 5 U.S.C. 552a(k)(2). The IRS may assert 5 U.S.C. 552a(d)(5) 
as appropriate.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits 
Privacy Act amendment of tax records.

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; judicial and administrative 
proceedings; congressional offices; labor organizations; public records 
such as telephone books, Internet Web sites, court documents, and real 
estate records; individual subjects of legal advice, written 
determinations, and other correspondence.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Some of the records in this system are 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 90.003

SYSTEM NAME:
    Chief Counsel Litigation and Advice (Criminal) Records--Treasury/
IRS.

SYSTEM LOCATION:
    Immediate Office of the Chief Counsel; Office of the Division 
Counsel/Associate Chief Counsel (Criminal Tax); and Area Counsel 
(Criminal Tax) offices. See the IRS Appendix published in the Federal 
Register on March 12, 2008, for addresses.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Individual subjects of investigations as to their compliance 
with tax and other laws under the jurisdiction of IRS Criminal 
Investigation, with respect to whom criminal recommendations have been 
made.
    (2) Individuals who have requested advice, and about whom advice 
has been requested, concerning tax-related and criminal offenses under 
the jurisdiction of IRS Criminal Investigation, where these matters or 
issues are brought to Counsel's attention.
    (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.
    (4) Individuals who have requested advice, about whom advice has 
been requested, or with respect to whom a criminal recommendation has 
been made concerning non-tax criminal matters delegated to the IRS for 
enforcement and investigation, such as money laundering (18 U.S.C. 1956 
and 1957) and the Bank Secrecy Act (31 U.S.C. 5311-5330).
    (5) Individuals about whom advice has been requested or provided 
under

[[Page 70821]]

any internal rules and procedures, as may be set forth in the Internal 
Revenue Manual (IRM), Chief Counsel Notices, or other internal 
issuances.
    (6) Individuals who are parties to litigation with the IRS, or in 
litigation in which the IRS has an interest.
    (7) Individuals who have corresponded with the IRS regarding a 
matter under consideration by these offices.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Advice files;
    (2) Litigation files;
    (3) Correspondence files;
    (4) Reference copies of selected work products.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; 31 U.S.C. 330 and 5311-5332.

PURPOSE:
    To provide legal advice and assistance on criminal tax 
administration matters, and on nontax criminal matters delegated to the 
IRS. To assist the Department of Justice (DOJ) in representing the IRS' 
interests in litigation before Federal and state courts. To respond to 
general inquiries and other correspondence related to these matters. To 
assist Counsel staff in coordinating and preparing future litigation, 
advice, or correspondence to ensure the consistency of such work 
products and to retain copies of work products for historical, legal 
research, investigational, and similar purposes.

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 the purpose of the disclosure is compatible with the purpose 
for which the IRS collected the records, and no privilege is asserted. 
Accordingly, the IRS may:
    (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 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 determines that the records are relevant and 
useful.
    (2) Disclose information in a proceeding (including discovery) 
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 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. 
Information may be disclosed to the adjudicative body to resolve issues 
of relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to the parties and 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.
    (4) Disclose information to a former employee of the IRS to the 
extent necessary to refresh their recollection for official purposes 
when the IRS requires information and/or consultation assistance from 
the former employee regarding a matter within that individual's former 
area of responsibility.
    (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 hired by the IRS, 
including an expert witness or a consultant, to the extent necessary 
for the performance of a contract.
    (7) Disclose information to a Federal, State, local, or tribal 
agency, or other public authority responsible for implementing, 
enforcing, 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.
    (8) 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.
    (9) To the extent consistent with the American Bar Association's 
Model Rules of Professional Conduct, Rule 4.2, disclose to any person 
the fact that his chosen legal representative may not be authorized to 
represent him before the IRS.
    (10) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, with 
which individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified accountancy 
boards, to assist such authorities, agencies, organizations and 
associations in meeting their responsibilities in connection with the 
administration and maintenance of standards of integrity, conduct, and 
discipline.
    (11) Disclose information to foreign governments in accordance with 
international agreements.
    (12) 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.
    (13) 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 1.2.19.1.9.
    (14) Disclose information to other Federal agencies holding funds 
of an individual for the purpose of collecting a liability owed by the 
individual.
    (15) Disclose information to appropriate agencies, entities, and 
persons when (a) the IRS suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the IRS 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 IRS 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 IRS' 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 70822]]

RETRIEVABILITY:
    By the (1) Name(s) of the individual(s) to whom the records 
pertain, and related individuals; (2) subject matter; (3) certain key 
administrative dates; and (4) the internal control number for 
correspondence. If there are multiple parties to a proceeding, then the 
record is generally retrieved only by the name of the first listed 
person in the complaint or other document.

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 Information Technology (IT) 
Security Policy and Standards, IRM 10.8.

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 1.15.30.

SYSTEM MANAGER(S) AND ADDRESS(ES):
    The Division Counsel/Associate Chief Counsel (Criminal Tax) is the 
system manager. See the IRS Appendix published in the Federal Register 
on March 12, 2008, for addresses.

NOTIFICATION PROCEDURE:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, appendix B. Written 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. This system of records may contain records 
that are exempt from the notification, access, and contest requirements 
pursuant to 5 U.S.C. 552a(j)(2). The IRS may assert 5 U.S.C. 552a(d)(5) 
as appropriate.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits 
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Taxpayers, or other subjects of investigation, 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; judicial and administrative proceedings; congressional 
offices; labor organizations; public records such as telephone books, 
Internet Web sites, court documents, and real estate records; 
individual subjects of legal advice, written determinations, and other 
correspondence.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Some of the records in this system are 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 90.004

SYSTEM NAME:
    Chief Counsel Legal Processing Division Records--Treasury/IRS.

SYSTEM LOCATION:
    Office of the Associate Chief Counsel (Procedure & Administration), 
National Office. See the IRS Appendix published in the Federal Register 
on March 12, 2008, for the address.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    Individuals who communicate with the IRS regarding access requests 
under the Freedom of Information Act (FOIA), Privacy Act of 1974, or 26 
U.S.C. 6110, where these matters or issues are brought to Counsel's 
attention; payers of user fees under 26 U.S.C. 7528, 6103(p), and 31 
U.S.C. 9701; recipients of payments of court judgments; individual 
taxpayers who are the subject of written determinations or other work 
products processed for public inspection under the FOIA or 26 U.S.C. 
6110.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Correspondence files.
    (2) FOIA, Privacy Act, and 26 U.S.C. 6110 requests for Chief 
Counsel National Office records.
    (3) Privacy Act requests to amend Chief Counsel National Office 
records.
    (4) User fee files.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 552, and 552a; 26 U.S.C. 7801 and 7803.

PURPOSE:
    To coordinate searches and to make disclosure determinations with 
respect to Chief Counsel National Office records sought under FOIA, the 
Privacy Act, and 26 U.S.C. 6110. To respond to Privacy Act requests to 
amend Chief Counsel National Office records. To process user fees 
pertaining to Private Letter Rulings, Change in Accounting Methods 
(Form 3115), Change in Accounting Periods (Form 1128), Advance Pricing 
Agreements, and Closing Agreements. To process files for the payment of 
court judgments.

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. Accordingly, the IRS may:
    (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 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 determines that the records are relevant and 
useful.
    (2) Disclose information in a proceeding (including discovery) 
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 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. 
Information may be disclosed to the adjudicative body to resolve issues 
of relevancy, necessity, or privilege pertaining to the information.
    (3) Disclose information to the parties and 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.
    (4) Disclose information to a former employee of the IRS to the 
extent necessary to refresh their recollection for official purposes 
when the IRS

[[Page 70823]]

requires information and/or consultation assistance from the former 
employee regarding a matter within that individual's former area of 
responsibility.
    (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 hired by the IRS, 
including an expert witness or a consultant, to the extent necessary 
for the performance of a contract.
    (7) Disclose information to an appropriate Federal, State, local, 
or tribal agency, or other public authority responsible for 
implementing, enforcing, 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.
    (8) 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.
    (9) To the extent consistent with the American Bar Association's 
Model Rules of Professional Conduct, Rule 4.2, disclose to any person 
the fact that his chosen legal representative may not be authorized to 
represent him before the IRS.
    (10) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, with 
which individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified accountancy 
boards, to assist such authorities, agencies, organizations and 
associations in meeting their responsibilities in connection with the 
administration and maintenance of standards of integrity, conduct, and 
discipline.
    (11) Disclose information to foreign governments in accordance with 
international agreements.
    (12) 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.
    (13) 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 1.2.19.1.9.
    (14) Disclose information to other Federal agencies holding funds 
of an individual for the purpose of collecting a liability owed by the 
individual.
    (15) Disclose information to appropriate agencies, entities, and 
persons when (a) the IRS suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the IRS 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 IRS 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 IRS' 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 (1) Name(s) of the individual(s) to whom the records 
pertain, and related individuals; (2) subject matter; (3) certain key 
administrative dates; and (4) the internal control number for 
correspondence. If there are multiple parties to a proceeding, then the 
record is generally retrieved only by the name of the first listed 
person in the complaint or other document.

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 Information Technology (IT) 
Security Policy and Standards, IRM 10.8.

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 Act 
request files are retained and disposed of in accordance with IRM 
1.15.13.

SYSTEM MANAGER(S) AND ADDRESS:
    Associate Chief Counsel (Procedure & Administration), National 
Office. See the IRS Appendix published in the Federal Register on March 
12, 2008, for the address.

NOTIFICATION PROCEDURE:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, appendix B. Written 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. This system of records may contain records 
that are exempt from the notification, access, and contest requirements 
pursuant to 5 U.S.C. 552a(j)(2) and (k)(2). The IRS may assert 5 U.S.C. 
552a(d)(5) as appropriate.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits 
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Persons who communicate with the IRS regarding FOIA, Privacy Act, 
and 26 U.S.C. 6110 requests, user fees or judgment payments; Department 
of Treasury employees; State, local, tribal, and foreign governments, 
and other public authorities; other Federal agencies; witnesses; 
informants; public sources such as telephone books, Internet Web sites, 
court documents, and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    User fee and judgment payment files can be accessed as described 
above. All other records in this system have 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(j)(2) and 5 U.S.C. 552a(k)(2). 
(See 31 CFR 1.36).
Treasury/IRS 90.005

SYSTEM NAME:
    Chief Counsel Library Records.

SYSTEM LOCATION:
    Office of the Associate Chief Counsel (Finance & Management), 
National

[[Page 70824]]

Office. See the IRS Appendix published in the Federal Register on March 
12, 2008, for the address.

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) IRS employees who check out materials from the Library or 
through inter-library loans. (2) Individuals who are the subject of the 
work products maintained for reference (legal research) purposes on tax 
issues.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Reference work product, including General Counsel Memoranda 
(GCMs), Office Memoranda (OMs), Actions on Decision (AODs), briefs, and 
other historical issuances dating back to 1916.
    (2) Internal control records used to catalog and cross-reference 
records for legal research purposes.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; and 31 U.S.C. 330.

PURPOSE:
    To track the location of materials borrowed from the library or 
through inter-library loan and to permit the research of the internal 
revenue 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 the IRS collected the records, and no privilege is 
asserted. Accordingly, the IRS may:
    (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 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 determines that the records are relevant and 
useful.
    (2) Disclose information in a proceeding (including discovery) 
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 such 
proceeding, and the IRS or the DOJ determines that the information is 
relevant and necessary and not otherwise privileged. Information may be 
disclosed to the adjudicative body to resolve issues of relevancy, 
necessity, or privilege pertaining to the information.
    (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 a Federal, State, local, or tribal 
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 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.
    (6) Disclose information to foreign governments in accordance with 
international agreements.
    (7) 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 1.2.19.1.9.
    (8) 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.
    (9) To appropriate agencies, entities, and persons when (a) the IRS 
suspects or has confirmed that the security or confidentiality of 
information in the system of records has been compromised; (b) the IRS 
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 IRS 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 IRS' 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(s) to whom they 
pertain. If there are multiple parties to a proceeding, then the record 
is generally retrieved only by the identity of the first listed person 
in the complaint or other document.

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 Information Technology (IT) 
Security Policy and Standards, IRM 10.8.

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 published in the Federal Register on March 12, 
2008, for the address.

NOTIFICATION PROCEDURE:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, appendix B. Written 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. This system of records may contain records 
that are exempt from the notification, access, and contest requirements 
pursuant to 5 U.S.C. 552a(j)(2) or (k)(2). The IRS may assert 5 U.S.C. 
552a(d)(5) as appropriate.

[[Page 70825]]

RECORD ACCESS PROCEDURES:
    See ``Notification Procedures'' above.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits 
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    IRS employees; Congress; Department of the 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; libraries to and from which 
inter-library loans are made; public sources such as telephone books, 
Internet Web sites, court documents, and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Some of the records in this system are 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). Some of the 
records in this system are 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(j)(2) and 5 U.S.C. 552a(k)(2). See 31 CFR 1.36.
 Treasury/IRS 90.006

SYSTEM NAME:
    Chief Counsel Human Resources and Administrative Records--Treasury/
IRS.

SYSTEM LOCATION:
    All Chief Counsel offices. (See the IRS Appendix published in the 
Federal Register on March 12, 2008 for the address).

CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
    (1) Current and former employees of the Office of Chief Counsel;
    (2) Applicants for employment in of the Office of Chief Counsel;
    (3) Tax Court witnesses whose expenses are paid by the IRS.

CATEGORIES OF RECORDS IN THE SYSTEM:
    (1) Records relating to personnel actions and determinations made 
about an individual while employed with the Office of Chief Counsel. 
These records include the records maintained in current and former 
employees' Official Personnel Folders and Employee Performance Folders, 
in accordance with Office of Personnel Management (OPM)'s regulations 
and instructions, which are described in the notices of OPM's 
government-wide systems of records, OPM/GOVT-1 and OPM/GOVT-2, 
respectively. The records reflect employment qualifications; employment 
history (including performance improvement plan or discipline records); 
training and awards; reasonable accommodation and similar records 
potentially containing medical information; and other recognition. 
These records include data documenting reasons for personnel actions, 
decisions, or recommendations and background material leading to any 
personnel action (including adverse action).
    (2) Records relating to payroll processing, such as employee name, 
date of birth, Social Security number (SSN), home address, grade or 
rank, employing organization, timekeeper identity, salary, civil 
service retirement fund contributions, pay plan, number of hours 
worked, leave accrual rate, usage, and balances, deductions for 
Medicare and/or FICA, Federal, State and city tax withholdings, Federal 
Employees Governmental Life Insurance withholdings, Federal Employees 
Health Benefits withholdings, awards, commercial garnishments, child 
support and/or alimony wage assignments, allotments, and Thrift Savings 
Plan contributions.
    (3) Employee recruiting records for attorney and non-attorney Chief 
Counsel Employees (including application files, eligible applicant 
listings, and internal control records).
    (4) Financial records such as travel expenses, notary public 
expenses, moving expenses, expenses of Tax Court witnesses, fees and 
expenses of expert witnesses, and miscellaneous expenses.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
    5 U.S.C. 301; 26 U.S.C. 7801 and 7803; and 31 U.S.C. 330.

PURPOSE:
    To carry out personnel management responsibilities, including but 
not limited to (1) recommending or taking personnel actions such as 
appointments, promotions, separations (e.g., retirements, 
resignations), reassignments, within-grade increases, disciplinary or 
adverse actions; (2) employee training, recognition, or reasonable 
accommodation; (3) processing payroll so as to ensure that each 
employee receives the proper pay and allowances; that proper deductions 
and authorized allotments are made from employees' pay; and that 
employees are credited and charged with the proper amount of leave; (4) 
recruitment and other hiring decisions; and (5) to maintain records of 
individually based non-payroll expenditures such as expert witness and 
contractor expenses necessary to the operations of the Office. The 
records may also be used as a basis for staffing and budgetary planning 
and control, organizational planning, and human resource utilization.

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. Accordingly, the IRS may:
    (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 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 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 in a proceeding (including discovery) 
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 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 court, authorized official acting 
pursuant to a court order or state or local law, a state agency, or the 
office of a bankruptcy trustee, for the purpose of implementing a 
garnishment or wage assignment order.
    (4) Disclose information to all individuals, and/or a court, 
adjudicative body, or other administrative body, where multiple related 
individuals are

[[Page 70826]]

represented before the Service by one attorney, and a potential or 
actual conflict of interest arises, and the attorney fails to provide 
adequate confirmation to the Service that full disclosure of the 
conflict of interest situation has been made to all taxpayers and that 
all agree to the representation.
    (5) Disclose information to the defendant in a criminal 
prosecution, the Department of Justice, or a court of competent 
jurisdiction where required in criminal discovery or by the Due Process 
Clause of the Constitution.
    (6) Disclose information to the parties and 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.
    (7) Disclose the results of a drug test performed at the work site, 
as provided by section 503 of the Supplemental Appropriations Act of 
1987, Public Law 100-71, (101 Stat. 391, 468-471).
    (8) Disclose information to a former employee of the IRS to the 
extent necessary to refresh their recollection for official purposes 
when the IRS requires information and/or consultation assistance from 
the former employee regarding a matter within that individual's former 
area of responsibility.
    (9) Disclose information to third parties during the course of an 
investigation to the extent necessary to obtain information pertinent 
to the investigation.
    (10) Disclose information to a contractor hired by the IRS, 
including an expert witness or a consultant, to the extent necessary 
for the performance of a contract.
    (11) Disclose pertinent information to a Federal, State, local, or 
tribal agency, or other public authority responsible for implementing, 
enforcing, 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.
    (12) 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.
    (13) To the extent consistent with the American Bar Association's 
Model Rules of Professional Conduct, Rule 4.2, disclose to any person 
the fact that his chosen legal representative may not be authorized to 
represent him before the IRS.
    (14) Disclose information to a public, quasi-public, or private 
professional authority, agency, organization, or association, with 
which individuals covered by this system of records may be licensed by, 
subject to the jurisdiction of, a member of, or affiliated with, 
including but not limited to state bars and certified accountancy 
boards, to assist such authorities, agencies, organizations and 
associations in meeting their responsibilities in connection with the 
administration and maintenance of standards of integrity, conduct, and 
discipline.
    (15) Disclose information to foreign governments in accordance with 
international agreements.
    (16) 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.
    (17) 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 1.2.19.1.9.
    (18) Disclose information regarding financial disclosure statements 
to the IRS, which makes the statements available to the public as 
required by law.
    (19) Disclose information to other Federal agencies holding funds 
of an individual for the purpose of collecting a liability owed by the 
individual.
    (20) Disclose information to the Joint Board of Actuaries in 
enrollment and disciplinary matters.
    (21) 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.
    (22) Disclose information to the General Services Administration in 
property management matters.
    (23) Disclose information to the Office of Government Ethics in 
conflict of interest, conduct, financial statement reporting, and other 
ethics matters.
    (24) Disclose information to appropriate agencies, entities, and 
persons when (a) the IRS suspects or has confirmed that the security or 
confidentiality of information in the system of records has been 
compromised; (b) the IRS 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 IRS 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 IRS' efforts to respond to the suspected or confirmed 
compromise and prevent, minimize, or remedy such harm.
    (25) Disclose information to the General Services Administration 
Board of Contract Appeals, the Government Accountability Office, and 
other Federal agencies that address contracting issues in connection 
with disputes and protests of procurement actions and decisions.

DISCLOSURE TO CONSUMER REPORTING AGENCIES:
    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:
    Records are generally retrieved by the name or taxpayer identity 
number of the individual to whom they apply. Records pertaining to 
expert witnesses may also be retrieved by the name of a party to the 
proceeding for which the expert was retained.

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 Information Technology (IT) 
Security Policy and Standards, IRM 10.8.

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.

[[Page 70827]]

SYSTEM MANAGER(S) AND ADDRESS:
    The Division Counsel/Associate Chief Counsel is the system manager 
of records in their respective offices. See the IRS Appendix published 
in the Federal Register on March 12, 2008, for addresses.

NOTIFICATION PROCEDURE:
    Individuals seeking notification and access to any record contained 
in this system of records, or seeking to contest its content, may 
inquire in writing in accordance with instructions appearing at 31 CFR 
part 1, appendix B. Written 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. This system of records may contain records 
that are exempt from the notification, access, and contest requirements 
pursuant to 5 U.S.C. 552a(k)(2). The IRS may assert 5 U.S.C. 552a(d)(5) 
as appropriate.

RECORD ACCESS PROCEDURES:
    See ``Notification Procedure'' above.

CONTESTING RECORD PROCEDURES:
    See ``Notification Procedure'' above. 26 U.S.C. 7852(e) prohibits 
Privacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:
    Department of the Treasury personnel; Tax Court and expert 
witnesses; other Federal agencies; witnesses; State, local, tribal, and 
foreign governments, and other public authorities; references provided 
by the applicant, employee, or expert witness; former employers; public 
records such as telephone books, Internet Web sites, court documents, 
and real estate records.

EXEMPTIONS CLAIMED FOR THE SYSTEM:
    Some of the records in this system are 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.

[FR Doc. 2011-29380 Filed 11-14-11; 8:45 am]
BILLING CODE 4830-01-P