department of the treasury - gpo.gov · irs 90.001—chief counsel criminal tax case files irs...

Monday,

December 10, 2001

Part III

Department of theTreasuryInternal Revenue Service

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

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63784 Federal Register / Vol. 66, No. 237 / Monday, December 10, 2001 / Notices

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.

SUMMARY: In accordance with therequirements of the Privacy Act of 1974,as amended, 5 U.S.C. 552a, the InternalRevenue Service, Treasury, ispublishing its Privacy Act systems ofrecords.

SUPPLEMENTARY INFORMATION: Pursuantto the Privacy Act of 1974 (5 U.S.C.552a) and the Office of Management andBudget (OMB) Circular No. A–130, theInternal Revenue Service (IRS) hascompleted a review of its Privacy Actsystems of records notices to identifyminor changes that will more accuratelydescribe these records.

The changes throughout thedocument are editorial in nature andconsist principally of changes to systemlocations and system manageraddresses. Revisions have also beenmade due to the restructuring of the IRSalong business lines.

The IRS Restructuring and Reform Actof 1998 included specific provisionsimpacting the Office of the ChiefInspector, Internal Revenue Service. Thelaw provided for the appointment of aTreasury Inspector General for TaxAdministration (TIGTA), effectiveJanuary 19, 1999, who reports directlyto the Secretary of the Treasury. As aconsequence, two IRS systems ofrecords were affected by the transfer ofresponsibility (published June 15, 1999at 64 FR 32096). The first, IRS 60.008—Security, Background, and CharacterInvestigation Files, Inspection, has beenrenumbered and renamed as ‘‘IRS34.021—Personnel SecurityInvestigations, National BackgroundInvestigations Center-Treasury/IRS.’’The second, IRS 60.011—InternalSecurity Management InformationSystem (ISMIS) has been renumberedand renamed as ‘‘IRS 34.022—NationalBackground Investigations CenterManagement Information System(NBICMIS)—Treasury/IRS.’’

The following seven systems ofrecords have been added to the IRS’inventory of Privacy Act notices sinceSeptember 30, 1998:IRS 00.334—Third Party Contact

Reprisal Records. (Published October25, 2000, at 65 FR 63917)

IRS 00.333—Third Party ContactRecords. (Published June 15, 1999, at

64 FR 32095, and as amended onOctober 25, 2000, at 65 FR 63919)

IRS 22.062—Electronic Filing Records.(Published August 31, 2000, at 65 FR53089)

IRS 46.051—Criminal InvestigationAudit Trail Records System.(Published April 4, 2000, at 65 FR21236)

IRS 22.028—Disclosure Authorizationsfor United States ResidencyCertification Letters. (PublishedMarch 6, 2000, at 65 FR 11833)

IRS 34.037—IRS Audit Trail andSecurity Records System. (PublishedNovember 18, 1999, at 64 FR 63108).The following systems of records have

been removed from IRS’ inventory ofPrivacy Act systems:IRS 34.005—Parking Space Application

and Assignment. (December 14, 2000,at 65 FR 78263).

IRS 36.888—Employee Tax ComplianceRecords (ETC). (Published February 6,2001, at 66 FR 9142).

Systems Covered by This NoticeThis notice covers all systems of

records adopted by the Bureau up toAugust 1, 2001. The systems notices arereprinted in their entirety following theTable of Contents.

Dated: September 26, 2001.W. Earl Wright, Jr.,Chief Management and AdministrativePrograms Officer.

Table of Contents

Internal Revenue Service (IRS)

IRS 00.001—Correspondence Files (includingStakeholder Relationship files) andCorrespondence Control Files

IRS 00.002—Correspondence Files/InquiriesAbout Enforcement Activities

IRS 00.003—Taxpayer Advocate Service andCustomer Feedback and Survey Records

IRS 00.333—Third Party Contact RecordsIRS 00.334—Third Party Contact Reprisal

RecordsIRS 10.001—Biographical Files, Chief,

Communications and LiaisonIRS 10.004—Stakeholder Relationship

Management and Subject Files, Chief,Communications and Liaison

IRS 21.001—Tax Administration ResourcesFile, Office of Tax AdministrationAdvisory Services

IRS 22.003—Annual Listing of UndeliveredRefund Checks

IRS 22.011—File of Erroneous RefundsIRS 22.026—Form 1042S Index by Name of

RecipientIRS 22.027—Foreign Information System

(FIS)IRS 22.028—Disclosure Authorizations for

U.S. Residency Certification LettersIRS 22.032—Individual Microfilm Retention

RegisterIRS 22.034—Individual Returns Files,

Adjustments and MiscellaneousDocuments Files

IRS 22.043—Potential Refund Litigation CaseFiles

IRS 22.044—P.O.W.–M.I.A. Reference FileIRS 22.054—Subsidiary Accounting FilesIRS 22.059—Unidentified Remittance FileIRS 22.060—Automated Non-Master File

(ANMF)IRS 22.061—Individual Return Master File

(IRMF)IRS 22.062 Electronic Filing RecordsIRS 24.013—Combined Account Number

File, Taxpayer ServicesIRS 24.029—Individual Account Number File

(IANF)IRS 24.030—CADE Individual Master File

(IMF), (Formerly: Individual Master File(IMF))

IRS 24.046—CADE Business Master File(BMF) (Formerly: Business Master File(BMF))

IRS 24.047—Audit Underreporter Case FileIRS 24.070—Debtor Master File (DMF)IRS 26.001—Acquired Property RecordsIRS 26.006—Form 2209, Courtesy

InvestigationsIRS 26.008—IRS and Treasury Employee

DelinquencyIRS 26.009—Lien Files (Open and Closed)IRS 26.010—Lists of Prospective Bidders at

Internal Revenue Sales of SeizedProperty

IRS 26.011—Litigation Case FilesIRS 26.012—Offer in Compromise (OIC) FileIRS 26.013—Trust Fund Recovery Cases/One

Hundred Percent Penalty CasesIRS 26.014—Record 21, Record of Seizure

and Sale of Real PropertyIRS 26.016—Returns Compliance Programs

(RCP)IRS 26.019—Taxpayer Delinquent Accounts

(TDA) Files including subsystems: (a)Adjustments and Payment Tracers Files,(b) Collateral Files, (c) Seized PropertyRecords, (d) Tax SB/SE, W&I, LMSBWaiver, Forms 900, Files, and (e)Accounts on Child Support Obligations

IRS 26.020—Taxpayer DelinquencyInvestigation (TDI) Files

IRS 26.021—Transferee FilesIRS 26.022—Delinquency Prevention

ProgramsIRS 30.003—Requests for Printed Tax

Materials Including ListsIRS 30.004—Security ViolationsIRS 34.003—Assignment and Accountability

of Personal Property FilesIRS 34.007—Record of Government Books of

Transportation RequestsIRS 34.009—Safety Program FilesIRS 34.012—Emergency Preparedness Cadre

Assignments and Alerting Rosters FilesIRS 34.013—Identification Media Files

System for Employees and Others IssuedIRS ID

IRS 34.014—Motor Vehicle Registration andEntry Pass Files

IRS 34.016—Security Clearance FilesIRS 34.020—IRS Audit Trail Lead Analysis

System (ATLAS)IRS 34.021—Personnel Security

Investigations, National BackgroundInvestigations Center (formerly: IRS60.008—Security, Background, andCharacter Investigation Files, Inspection)

IRS 34.022—National BackgroundInvestigations Center Management


63785Federal Register / Vol. 66, No. 237 / Monday, December 10, 2001 / Notices

Information System (NBICMIS)(formerly: IRS 60.011—Internal SecurityManagement Information System(ISMIS))

IRS 34.037—IRS Audit Trail and SecurityRecords System

IRS 36.001—Appeals, Grievances andComplaints Records

IRS 36.002—Employee Activity RecordsIRS 36.003—General Personnel and Payroll

RecordsIRS 36.005—Medical RecordsIRS 36.008—Recruiting, Examining and

Placement RecordsIRS 36.009—Retirement, Life Insurance and

Health Benefits Records SystemIRS 37.001—Abandoned Enrollment

ApplicationsIRS 37.002—Files containing Derogatory

Information About Individuals WhoseApplications For Enrollment To PracticeBefore The IRS Have Been Denied andApplicant Appeal Files

IRS 37.003—Closed Files ContainingDerogatory Information AboutIndividuals’ Practice Before the InternalRevenue Service and Files of Attorneysand Certified Public AccountantsFormerly Enrolled to Practice

IRS 37.004—Derogatory Information (NoAction)

IRS 37.005—Present Suspensions andDisbarments Resulting fromAdministrative Proceedings

IRS 37.006—General Correspondence FileIRS 37.007—InventoryIRS 37.008—Register of Docketed Cases and

Applicant AppealsIRS 37.009—Enrolled Agents and Resigned

Enrolled Agents (Action pursuant to 31CFR 10.55(b))

IRS 37.010—Roster of Former EnrolleesIRS 37.011—Present Suspensions from

Practice Before the Internal RevenueService

IRS 38.001—General Training RecordsIRS 42.001—Examination Administrative

FileIRS 42.008—Audit Information Management

System (AIMS)IRS 42.013—Project Files for the Uniform

Application of Laws as a Result ofTechnical Determinations and CourtDecisions

IRS 42.014—Internal Revenue ServiceEmployees’ Returns Control Files

IRS 42.016—Classification/Centralized Filesand Scheduling Files

IRS 42.017—International EnforcementProgram Files

IRS 42.021—Compliance Programs andProjects Files

IRS 42.027—Data on Taxpayers Filing onForeign Holdings

IRS 42.030—Discriminant Function File(DIF)

IRS 44.001—Appeals Case FilesIRS 44.003—Appeals Centralized Data

System (Formerly Unified System forTime and Appeals Records (Unistar)

IRS 44.004—Art Case FileIRS 44.005—Expert Witness and Fee

Appraiser FilesIRS 46.002—Criminal Investigation

Management Information System(CIMIS)

IRS 46.003—Confidential Informants,Criminal Investigation Division

IRS 46.004—Controlled Accounts (Open andClosed)

IRS 46.005—Electronic Surveillance File,Criminal Investigation Division

IRS 46.009—Centralized Evaluation andProcessing of Information Items (CEPIIs),Evaluation and Processing of Information(EOI), Criminal Investigation Division

IRS 46.011—Illinois Land Trust Files,Criminal Investigation Division

IRS 46.015—Relocated Witnesses, CriminalInvestigation Division

IRS 46.016—Secret Service Details, CriminalInvestigation Division

IRS 46.022—Treasury EnforcementCommunications System (TECS),Criminal Investigation Division

IRS 46.050—Automated InformationAnalysis System

IRS 46.051—Criminal Investigation AuditTrail Records System

IRS 48.001—Disclosure RecordsIRS 48.008—Defunct Special Service Staff

File Being Retained Because ofCongressional Directive

IRS 49.001—Collateral and InformationRequests System

IRS 49.002—Tax Treaty InformationManagement System

IRS 49.003—Financial Statements FileIRS 49.007—Overseas Compliance Projects

SystemIRS 49.008—International Correspondence

SystemIRS 50.001—Employee Plans/Exempt

Organizations Correspondence ControlRecords

IRS 50.003—Employee Plans/ExemptOrganizations, Reports of SignificantMatters in Technical

IRS 60.001—Assault and Threat InvestigationFiles, 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 InvestigationFiles, Inspection

IRS 60.006—Enrollee Charge InvestigationFiles, Inspection

IRS 60.007—Miscellaneous Information File,Inspection

IRS 60.009—Special Inquiry InvestigationFiles, Inspection

IRS 60.010—Tort Investigation Files,Inspection

IRS 70.001—Individual Income Tax Returns,Statistics of Income

IRS 90.001—Chief Counsel Criminal TaxCase Files

IRS 90.002—Chief Counsel DisclosureLitigation Case Files

IRS 90.003—Chief Counsel GeneralAdministrative Systems

IRS 90.004—Chief Counsel General LegalServices Case Files

IRS 90.005—Chief Counsel General LitigationCase Files

IRS 90.007—Chief Counsel Legislation andRegulations Division, Employee Plansand Exempt Organizations Division, andAssociate Chief Counsel (Technical and

International) Correspondence andPrivate Bill File

IRS 90.009—Chief Counsel Field ServicesCase Files

IRS 90.010—Digest Room Files ContainingBriefs, Legal Opinions, and Digests ofDocuments Generated Internally or bythe Department of Justice Relating to theAdministration of the Revenue Laws

IRS 90.011—Attorney Recruiting FilesIRS 90.013—Legal Case Files of the Chief

Counsel, Deputy Chief Counsel andAssociate Chief Counsels

IRS 90.015—Reference Records of the Libraryin the Office of Chief Counsel

IRS 90.016—Counsel Automated TrackingSystem (CATS) Records

IRS 90.017—Correspondence Control andRecords, Associate Chief Counsel(Technical and International)

IRS 90.018—Expert Witness LibraryIRS Appendix A—Addresses of System

Locations

Internal Revenue Service

Treasury/IRS 00.001

SYSTEM NAME:Correspondence Files (including

Stakeholder Relationship files) andCorrespondence Control Files-Treasury/IRS.

SYSTEM LOCATION:Various area and other offices of the

Internal Revenue Service maintain filesof correspondence received, includingthe Eastern Distribution Center, 4300Carolina Avenue, Richmond, VA 23222;the Central Area Distribution Center,2402 East Empire, Bloomington, IL61799; the Western Area DistributionCenter, 3041 Sunrise Boulevard, RanchoCordova, CA 95742; and the TennesseeComputing Center, PO Box 30309,Airport Mail Facility, Stop 76,Memphis, TN 38130. (See IRS appendixA for addresses of other offices).

CATEGORIES OF INDIVIDUALS COVERED BY THESYSTEM:

(1) Initiators of the correspondence.(2) Persons upon whose behalf thecorrespondence was initiated. (3)Subjects of the correspondence.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) Correspondence received. (2)

Responses to correspondence (includingsurveys of individuals to improve IRSservice and stakeholder relationshipcorrespondence). Correspondence maybe included in other systems of recordsdescribed by specific notices. Files aremaintained in connection with a varietyof correspondence received and the usesvary widely in accordance with thecontent of the correspondence.Correspondence may include letters,telegrams, memoranda of telephonecalls, and other forms ofcommunication.



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

7802.

PURPOSE(S):Often taxpayers choose to

communicate with the IRS throughcorrespondence. The ability to accessthe information when the need arises isparamount to our success as an agency.This system will allow the IRS toquickly access correspondence receivedfrom the taxpayers and theirrepresentatives.

This system also provides a means forIRS to track correspondence responsesfrom quality and improvement surveyswe may periodically ask our customersto voluntarily participate in.

ROUTINE USES OF RECORDS MAINTAINED BY THESYSTEM, INCLUDING CATEGORIES OF USERS ANDTHE PURPOSE OF SUCH USES:

Disclosures of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice. Disclosure may bemade during judicial processes; (2)Appropriate Federal, State, local, orforeign agencies responsible forenforcing or implementing a statute,rule, regulation, order or license; (3)disclose information to a Federal, State,or local agency, or other publicauthority maintaining civil, criminal orother relevant enforcement informationor other pertinent information, whichhas requested information relevant to ornecessary to the requesting agency’sbureau’s or authority’s hiring orretention of an individual, or issuanceof a security clearance, license, contract,grant or other benefit; (4) discloserelevant, non-privileged information toa court, magistrate, or administrativetribunal, including the presentation ofevidence, disclosures to opposingcounsel or witnesses in the course ofcivil discovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (5) provide information toforeign governments in accordance withformal or informal internationalagreements; (6) provide information to aCongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(7) provide information to the newsmedia, in accordance with guidelinescontained in 28 CFR 50.2, concerningthis agency’s functions relating to civiland criminal proceedings; (8) provideinformation to officials of labororganizations recognized under 5 U.S.C.

Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (9) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.

POLICIES AND PRACTICES FOR STORING,RETRIEVING, ACCESSING, RETAINING, ANDDISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:Paper records, microfiche, and

magnetic media.

RETRIEVABILITY:Controlled items are generally

retrievable by name, but it dependsupon the controls established locally.

SAFEGUARDS:Access controls will not be less than

those provided for by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12.

RETENTION AND DISPOSAL:Records are maintained in accordance

with the Records DispositionHandbooks, IRM 1.15.2.1 through IRM1.15.2.31. Generally, disposition variesin accordance with the nature of thecorrespondence file.

SYSTEM MANAGER(S) AND ADDRESS:Head of the Office maintaining the

file. (See IRS appendix A for addresses.)

NOTIFICATION PROCEDURE:Individuals seeking to determine if

this system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Record access procedures’’ below.

RECORD ACCESS PROCEDURES:Individuals seeking access to any

record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the office believed tohave received the correspondence. (SeeIRS appendix A for addresses.)

CONTESTING RECORD PROCEDURES:See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:Information supplied by the initiators

of the correspondence and informationsecured internally from other systems ofrecords.

EXEMPTIONS CLAIMED FOR THE SYSTEM:None.

Treasury/IRS 00.002

SYSTEM NAME:

Correspondence Files/Inquiries AboutEnforcement Activities-Treasury/IRS.

SYSTEM LOCATION:

National Office, Area offices, InternalRevenue Service Centers, DetroitComputing Center, MartinsburgComputing Center. (See IRS appendix Afor addresses.) Other offices of theInternal Revenue Service maintain filesof correspondence received, includingthe Eastern Distribution Center, 4300Carolina Avenue, Richmond, VA 23222;the Central Area Distribution Center,2402 East Empire, Bloomington, IL61799; the Western Area DistributionCenter, 3041 Sunrise Boulevard, RanchoCordova, CA 95742; and the TennesseeComputing Center, PO Box 30309,Airport Mail Facility, Stop 76,Memphis, TN 38130.


(1) Initiators of correspondence. (2)Persons upon whose behalf thecorrespondence was initiated. (3)Persons who are subjects of thecorrespondence. Includes individualsfor whom tax liabilities exist,individuals who have made a complaintor inquiry relative to an InternalRevenue tax matter, or individuals forwhom a third party is intercedingrelative to an Internal Revenue taxmatter.

CATEGORIES OF RECORDS IN THE SYSTEM:

Taxpayer name, address, taxpayeridentification number (if applicable),information about tax matters (ifapplicable), chronological investigativehistory. Other information relative tothe conduct of the case and/or thetaxpayer’s compliance history (ifapplicable). Correspondence mayinclude letters, telegrams, memorandaof telephone calls, and other forms ofcommunication.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:

5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

Often taxpayers choose tocommunicate with the IRS throughcorrespondence. The ability to accessthe information when the need arises isparamount to our success as an agency.This system will allow the IRS toquickly access correspondence receivedfrom the taxpayers and theirrepresentatives and provide achronological record of what hastranspired concerning tax matters.



ROUTINE USES OF RECORDS MAINTAINED IN THESYSTEM, INCLUDING CATEGORIES OF USERS ANDTHE PURPOSES OF SUCH USES:

Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice; (2) discloseinformation to appropriate Federal,state, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license; (3)disclose information to a Federal, state,or local agency, or other publicauthority, maintaining civil, criminal orother relevant enforcement informationor other pertinent information, whichhas requested information relevant to ornecessary to the requesting agency’sbureau’s or authority’s hiring orretention of an individual, or issuanceof a security clearance, license, contract,grant, or other benefit; (4) discloserelevant, non-privileged information toa court, magistrate, or administrativetribunal, including the presentation ofevidence, disclosures to opposingcounsel or witnesses in the course ofcivil discovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (5) provide information toa Congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(6) provide information to the newsmedia, in accordance with guidelinescontained in 28 CFR 50.2 concerningthis agency’s functions relating to civiland criminal proceedings; (7) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (8) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation; (9) provide information toother agencies to the extent provided bylaw or regulation and as necessary toreport apparent violation of law toappropriate law enforcement agencies;(10) provide information to states, theArea of Columbia, the Commonwealthof Puerto Rico, or possessions of theUnited States, to assist in theadministration of tax laws.

POLICIES AND PROCEDURES FOR STORING,RETRIEVING, ACCESSING, RETAINING, ANDDISPOSING OF RECORDS IN THE SYSTEM:

STORAGE:Paper records and magnetic media.

RETRIEVABILITY:Controlled items are generally

retrievable by name, but it dependsupon the controls established locally.


those provided by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1 (16)12.


with the Records DispositionHandbooks, IRM 1.15.2.1 through IRM1.15.2.31. Generally, disposition variesin accordance with the nature of thecorrespondence file.

SYSTEM MANAGER(S) AND ADDRESS:Assistant Commissioners, Regional

Commissioners, Area Directors, InternalRevenue Service Center Directors. (SeeIRS appendix A for addresses.)

NOTIFICATION PROCEDURE:This system is exempt from the

notification provisions of the PrivacyAct.

RECORD ACCESS PROCEDURES:This system is exempt from the

Access and Contest provisions of thePrivacy Act.

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 lawenforcement purposes whose sourcesneed not be reported.

EXEMPTIONS CLAIMED FOR THE SYSTEM:This system has been designated as

exempt from certain provisions of thePrivacy Act.

Treasury/IRS 00.003

SYSTEM NAME:Taxpayer Advocate Service and

Customer Feedback and SurveyRecords—Treasury/IRS

SYSTEM LOCATION:Internal Revenue Service Centers,

National Office, Area Offices, includingNational Office Chief Counsel Offices,Regional Counsel Offices, and AreaCounsel Offices, the MartinsburgComputing Center, the DetroitComputing Center, and the TennesseeComputing Center, and AreaDistribution Centers. Area DistributionCenter addresses are as follows: theEastern Distribution Center, 4300Carolina Avenue, Richmond, VA 23222,

the Central Area Distribution Center,2402 East Empire, Bloomington, IL61799, and the Western AreaDistribution Center, 3041 SunriseBoulevard, Rancho Cordova, CA 95742.(See IRS Appendix A for otheraddresses.)


This system consists of recordsrelating to (1) individuals (customers)who make complaints and complimentsabout Internal Revenue Serviceemployees (including customerresponses to surveys) and; (2) InternalRevenue Service employees who havehad complaints and compliments madeabout them.

CATEGORIES OF RECORDS IN THE SYSTEM:A variety of documents and/or reports

reflecting customer feedback on currentand former IRS employees and theresolution of that feedback. Recordsinclude quality review and trackinginformation that helps the Servicemeasure and improve service quality forour customers. This system includesThe Taxpayer Advocate ManagementInformation System (TAMIS) recordsthat track taxpayer advocate cases foradministrative and quality improvementpurposes.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:Sec. 1211 of Pub. L. 104–168, TBOR

2, Reports on Misconduct of IRSEmployees.

PURPOSE(S):This system will capture customer

feedback, including complaints andcompliments. The capture of this datawill provide a means to analyze trendsto identify and take corrective action onsystemic problems. The data will not beused to affect any rights or benefits ofindividuals in the records system.


Tax returns and return informationmay be disclosed as provided by IRC6103.


STORAGE:Paper files and magnetic media.

RETRIEVABILITY:Documents are stored and retrieved

by control numbers and by taxpayername, taxpayer identification number orperson to contact. The control numbercan be determined by reference to theentries for the individual to whom theyrelate.



SAFEGUARDS:

Access is limited to authorizedpersonnel who have a direct need toknow. Access controls will not be lessthan those provided for by theManager’s Security Handbook, IRM1(16)12 and the Automated InformationSystem Security Handbook, IRM(2)(10)00. This includes the use ofpasswords and access codes.

RETENTION AND DISPOSAL:

Records are maintained in accordancewith Records Control Schedule 206 forService Centers, IRM 1.15.2.1 andRecords Control Schedule 301—GeneralRecords Schedules, IRM 1.15.3.

SYSTEM MANAGER(S) AND ADDRESS:

Taxpayer Advocate or Head of theOffice maintaining the file. (See IRSappendix A for addresses.)

NOTIFICATION PROCEDURE:

This system of records may not beaccessed for the purpose of determiningif the system contains a recordpertaining to a particular individual.

RECORD ACCESS PROCEDURES:

Individuals should write to the headof the office Where the records are kept.

CONTESTING RECORD PROCEDURES:See ‘‘Records access procedures’’

above.

RECORD SOURCE CATEGORIES:Information originates from IRS

employees and customer feedback.


Treasury/IRS 00.333

SYSTEM NAME:Third-party Contact Records—

Treasury/IRS.

SYSTEM LOCATION:

Area offices, IRS Service Centers andComputing Centers. (See IRS appendixA for addresses.)


Individuals on whom Federal taxassessments have been made;individuals believed to be delinquent infiling Federal tax returns or in payingFederal taxes, penalties or interest;individuals who are or have beenconsidered for examination for taxdetermination purposes; i.e., income,estate and gift, excise or employmenttax liability.


Records of third-party contacts asrequired by 26 U.S.C. 7602 (c),

including the taxpayer name control,taxpayer identification number, thethird-party contact’s name, date ofcontact, and IRS personnel’sidentification number.


5 U.S.C. 301; 26 U.S.C. 7602, and7801.

PURPOSE(S):

The IRS is establishing the third-partycontact records to comply with section7602(c) of the Internal Revenue Code asenacted by section 3417 of the IRSRestructuring and Reform Act of 1998.The third-party contact records will beused to report to the taxpayers regardingthird-party contacts that the IRS wouldnormally make with respect to thedetermination or collection of the taxliability of the taxpayer. Third-partycontact data will be providedperiodically to taxpayers and upon thetaxpayer’s request.

ROUTINE USES OF RECORDS MAINTAINED IN THESYSTEM INCLUDING CATEGORIES OF USERS ANDTHE PURPOSES OF SUCH USES:

Disclosure of returns and returninformation may only be made asauthorized by 26 U.S.C. 6103 and 7602.


STORAGE:

Paper records and electronic storagemedia.

RETRIEVABILITY:

By taxpayer identification number(social security number or employeridentifier number) and taxpayer namecontrol.

SAFEGUARDS:

Access controls will be no less thanthose provided by the AutomatedInformation Systems Security HandbookIRM 2.10 and IRM 1(16)12, Manager’sSecurity Handbook.


Records are maintained in accordancewith Records Disposition Handbooks,IRM 1(15)59.1 through IRM 1(15)59.32.


Official prescribing policies andpractices: Assistant Commissioner(Collection). Officials maintaining thesystem: Assistant Commissioner(International), Regional ChiefCompliance Officers, District Directors,IRS Service Center Directors, IRSComputing Center Directors, AssociateChief Counsel, Regional Counsel, andDistrict Counsel.


this system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Records Access Procedure’’ below.

RECORDS ACCESS PROCEDURE:Individuals seeking access to any

record contained in this system ofrecords may inquire in accordance withinstructions appearing in 31 CFR part 1,subpart C, appendix B. (See IRSappendix A for addresses.)

CONTESTING RECORD PROCEDURE:26 U.S.C. 7852(e) prohibits Privacy


RECORD SOURCE CATEGORIES:Tax records of the individual; public

information sources; third partiesincluding individuals, city and stategovernments, other Federal agencies,taxpayer’s employer, employees and/orclients, licensing and professionalorganizations, and foreign governmentsvia Tax Treaty.


Treasury/IRS 00.334

SYSTEM NAME:Third Party Contact Reprisal Records-

Treasury/IRS.

SYSTEM LOCATION:Area offices, Service Centers, Office of

Assistant Commissioner (International),and IRS Computing Centers. (See IRSappendix A for addresses.)


Individuals on whom Federal taxassessments have been made;individuals believed to be delinquent infiling Federal tax returns or in payingFederal taxes, penalties or interest;individuals who are or have beenconsidered for examination for taxdetermination purposes; i.e., income,estate and gift, excise or employmenttax liability.

CATEGORIES OF RECORDS IN THE SYSTEM:Records of third party contacts as

described in 26 U.S.C. 7602(c), wherereprisal determinations have been made,including the taxpayer name control,taxpayer identification number, date ofcontact, fact of reprisal determination,and IRS personnel’s identificationnumber.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:5 U.S.C. 301; 26 U.S.C. 7602, and

7801.



PURPOSE(S):These records will be used to track

the number of reprisal determinationsmade pursuant to IRC Sec. 7602(c)(3)(B).


Disclosure of returns and returninformation may only be made asauthorized by 26 U.S.C. 6103 and7602(c).


STORAGE:Paper records and electronic storage

media.

RETRIEVABILITY:By taxpayer identification number.

Safeguards: Access controls will be noless than those provided by IRM 2.1.10,Automated Information SystemsSecurity Handbook; 1(16)12, Manager’sSecurity Handbook.


with Records Disposition Handbooks,IRM 1(15)59.1 through IRM 1(15)59.32.

SYSTEM MANAGER(S) AND ADDRESS:Official prescribing policies and

practices: Area Directors, IRS ServiceCenter Directors, IRS Computing CenterDirectors, Chief Counsel managementofficials.

NOTIFICATION PROCEDURE:This system of records is exempt from

certain provisions of the Privacy Act.

RECORDS ACCESS PROCEDURE:This system of records is exempt from

certain provisions of the Privacy Actand may not be accessed for the purposeof determining if the system contains arecord pertaining to a particularindividual.

CONTESTING RECORD PROCEDURE:This system of records is exempt from

certain provisions of the Privacy Actand may not be accessed for purposes ofinspection or contest of record contents.Also, 26 U.S.C. 7852(e) prohibitsPrivacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:This system of records is exempt from

the Privacy Act provision whichrequires that record source categories bereported. (See ‘‘Exemptions Claimed forthe System,’’ below.)

EXEMPTIONS CLAIMED FOR THE SYSTEM:This system is exempt from 5 U.S.C.

552a(c)(3), (d)(1), (d)(2), (d)(3), (d)(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 10.001

SYSTEM NAME:Biographical Files, Chief,

Communications and Liaison-Treasury/IRS.

SYSTEM LOCATION:National Office, Area offices, Internal

Revenue Service Centers. (See IRSappendix A for addresses.)


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.


These records and information inthese records may be used to provideinformation to a congressional office inresponse to an inquiry made at therequest of the individual to whom therecord pertains. Information containedin this system may be included in newsreleases issued to the media and thepublic.


STORAGE:Paper files or magnetic media.

RETRIEVABILITY:By name.

SAFEGUARDS:Office doors locked at night. Access

controls will not be less than thoseprovided for by the Manager’s SecurityHandbook IRM 1(16)12,and IRM 2.10regarding electronic security.


with Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.

SYSTEM MANAGER(S) AND ADDRESS:Chief, Communications and Liaison),

Area Managers (see IRS appendix A foraddresses).




Individuals seeking access to anyrecord contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Assistant to theCommissioner (Chief, Communicationsand Liaison), IRS, Washington, DC20224, for National Office file or headof the office for the area office where therecord is maintained. See Appendix Afor appropriate addresses for and areaoffice or service center files.

CONTESTING RECORD PROCEDURES:

See ‘‘Record access procedures’’above.

RECORD SOURCE CATEGORIES:

Information is supplied by the IRSofficial on an IRS biographical dataform.

EXEMPTIONS CLAIMED FOR THE SYSTEM:

None.

Treasury/IRS 10.004

SYSTEM NAME:

Stakeholder RelationshipManagement and Subject Files, Chief,Communications and Liaison-Treasury/IRS.

SYSTEM LOCATION:

National Office, Area Offices, InternalRevenue Service Centers. (see IRSappendix A for addresses).


In general, records are maintainedconcerning individuals who havestakeholder relationships with the IRSincluding individuals whose nameshave been mentioned in the press inconnection with their relationship withIRS.


The records include stakeholderrelationship records, correspondence,newspaper clippings, inter-officememoranda and similar documents.


5 U.S.C. 301.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be provided inresponse to inquiries from the mediaand the public.




STORAGE:

Paper files or magnetic media.

RETRIEVABILITY:

Alphabetically by subject or otheridentifier.

SAFEGUARDS:

Office doors locked at night. Accesscontrols will not be less than thoseprovided for by the AutomatedInformation System Security Handbook,IRM 2.10), and the Manager’s SecurityHandbook, IRM 1(16)12.


Records are maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.11.15.2.31.


Chief, Communications and Liaison),National Office; Area, Internal RevenueService Center/Campus Directors, orHead of the Office that maintains thefile (see IRS appendix A for addresses).


Individuals seeking to determine ifthis system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Record access procedures’’ below.


Individuals seeking access to anyrecord contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the system manager inthe office where the records are located.




Records generally are clippings fromnewspapers, magazines, and similarsources, and stakeholder relationshipdocuments and memoranda.


None.

Treasury/IRS 21.001

SYSTEM NAME:

Tax Administration Resources File,Office of Tax Administration AdvisoryServices-Treasury/IRS.

SYSTEM LOCATION:

Office of the Director (International),950 L’Enfant Plaza, SW., Fourth Floor,Washington, DC 20024.


Past and potential tax administrationadvisors who have served or indicatedan interest in serving on advisoryassignments, and selected officialsengaged in tax administration andrelated fields.


Applicant roster database, locatorcards and lists with names, addresses,telephone numbers, and organizationalaffiliations of officials engaged in taxadministration; work assignment orapplication folders of past and potentialtax administration advisors, whichcontain employment history,information, medical abstracts, securityclearances, and passport information;bio-data sketches on IRS employees andothers engaged in tax administrationand related fields.


5 U.S.C. 301; 26 U.S.C. 7801 and7802.

PURPOSE(S):

The purpose is to identify IRSemployees who have expressed aninterest in overseas assignments, and tofurther identify historical and currentactivities in given countries.


Maintained for use by Officemanagement officials as a reference inobtaining and presenting informationrelated to tax administration, and foradministrative selection and processingof overseas and domestic assignments.The records and information in theserecords may be used to: (1) Provideinformation to a congressional office inresponse to an inquiry made at therequest of the individual to whom therecord pertains; (2) disclose informationto the Department of Justice for thepurpose of litigating an action orseeking legal advice. Disclosure may bemade during judicial processes.


STORAGE:

Paper records and magnetic media.

RETRIEVABILITY:

By individual name.

SAFEGUARDS:

Access limited to authorized officepersonnel. File folders kept in lockedfile or locked room. Access controls willnot be less than those provided for bythe Manager’s Security Handbook, IRM1(16)12 and IRM 2.10 regardingelectronic security.


Records are maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Generally, records are disposed of whenthey are no longer needed for officialuse.


Assistant Commissioner(International), Internal RevenueService, 950 L’Enfant Plaza, SW, FourthFloor, Washington, DC 20024.




Individuals seeking access to anyrecord contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Office of theDirector (International), InternalRevenue Service, 950 L’Enfant Plaza,SW., Fourth Floor, Washington, DC20224.




From the individual, from theorganization with which he or she isassociated, or from other knowledgeableexperts in the field of TaxAdministration.


None.

Treasury/IRS 22.003

SYSTEM NAME:

Annual Listing of Undelivered RefundChecks-Treasury/IRS.

SYSTEM LOCATION:

Area Offices and Internal RevenueService Centers. (See IRS appendix Afor addresses.)




Taxpayers whose refund checks havebeen returned as undeliverable since thelast Annual Listing of UndeliveredRefund Checks was produced.

CATEGORIES OF RECORDS IN THE SYSTEM:Taxpayer entity information (Name,

Street Address, City, State, Zip Codeand social security number) and recordscontaining tax module information (TaxPeriod, Amount of Credit Balance andControl Document Locator Number).

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:5 U.S.C. 301; 26 U.S.C. 7602, 7801

and 7802.

PURPOSE(S):The purpose of this system is to keep

a record of refund checks that have beenreturned undeliverable.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Individualsentitled to undeliverable refund checkswill be notified of such checks bypublication of their names in the newsmedia.


STORAGE:Paper documents stored in files or on

magnetic media.

RETRIEVABILITY:By taxpayer name or taxpayer social

security number (SSN).




with Records Disposition HandbooksIRM 1.15.2.1 through IRM 1.15.2.31.

SYSTEM MANAGER(S) AND ADDRESS:Officials prescribing policies and

practices—Commissioners, LMSB, TE/GE, W&I, SB/SE. Officials maintainingthe system—Area Directors, InternalRevenue Service Centers Directors. (SeeIRS appendix A for addresses.)


this system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearing

at 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Record access procedures’’ below.


record contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR Part 1,Subpart C, Appendix B. Inquiriesshould be addressed to the Director ofthe area office servicing the areas inwhich the individual resided at the timehe or she filed the return which createdthe undeliverable refund. (See IRSappendix A for addresses.)



RECORD SOURCE CATEGORIES:Tax returns and other filings made by

the individual and agency entries madein the administration of the individual’stax account.


Treasury/IRS 22.011

SYSTEM NAME:File of Erroneous Refunds-Treasury/

IRS.

SYSTEM LOCATION:Internal Revenue Campuses/Service

Centers. (See IRS appendix A foraddresses.)


Taxpayers issued erroneous refunds.

CATEGORIES OF RECORDS IN THE SYSTEM:Case reference name, number, control

number, date of erroneous refunds,statute expiration date, status of case,location, correspondence and researchmaterial.


and 7802.

PURPOSE(S):This system maintains records

necessary to resolve erroneous refundissues.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103.


STORAGE:Paper document files.

RETRIEVABILITY:

By Social Security Number (SSN) orEmployer Identification Number (EIN).

SAFEGUARDS:

Access controls will not be less thanthose provided for by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12.


Records are maintained in accordancewith Records Disposition HandbooksIRM 1.15.2.1 through IRM 1(15) 59.32.Generally, records are retained for fouryears and then destroyed.


Official prescribing policies andpractices—Head of the Officemaintaining the file. (See IRS appendixA for addresses.)




Individuals seeking access to anyrecord contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Director of theInternal Revenue Service Centerservicing the areas in which theindividual resides. (See IRS appendix Afor addresses.)


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


Tax returns and other filings made bythe individual and agency entries madein the administration of the individual’stax account.


None.

Treasury/IRS 22.026

SYSTEM NAME:

Form 1042S Index by Name ofRecipient-Treasury/IRS.

SYSTEM LOCATION:

Philadelphia Internal Revenue ServiceCenter/Campus, 11601 RooseveltBoulevard, Philadelphia, PA 19154.




Non-resident aliens and U.S. citizensliving abroad whose taxes are coveredby IR Chapter 3 Withholding.

CATEGORIES OF RECORDS IN THE SYSTEM:Records include taxpayer’s name,

address, tax data, country of residenceand employer identification number andname of withholding agent.


and 7802.


necessary to effectively administer theback-up withholding laws andregulations.




STORAGE:Microfilm.

RETRIEVABILITY:By taxpayer name.


those provided by the AutomatedInformation System Security Handbook,IRM 2(10)00, and by the Manager’sSecurity Handbook, IRM 1(16)12.


with Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1(15)59.32.Generally, records are retained at theService Center for 5 years and then ata Federal Records Center for 25 years.

SYSTEM MANAGER(S) AND ADDRESS:Philadelphia Internal Revenue Service

Center Director. (See IRS appendix A foraddresses.)




record contained in this system ofrecords may inquire in accordance with

instructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to: Director, PhiladelphiaInternal Revenue Service Center, Mid-Atlantic Region, 11601 RooseveltBoulevard, Philadelphia, PA 19154.






None.

Treasury/IRS 22.027

SYSTEM NAME:

Foreign Information System (FIS)—Treasury/IRS.

SYSTEM LOCATION:

National Office, Area offices,Philadelphia Internal Revenue ServiceCenter, and its servicing FederalRecords Centers, and the DetroitComputing Center. (See IRS appendix Afor addresses.)


Taxpayers who file Form 5471,Information Return with Respect to aForeign Corporation and Form 5472,Information Return of a Foreign OwnedCorporation.


Taxpayer entity records (name,address, identification number), foreigncorporation identification, informationrelating to stock, U.S. shareholders,Earnings and Profits, Balance Sheet, andother available accounting informationrelating to a specific taxable period.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

This system maintains recordsnecessary to effectively administer lawsand regulations relative to foreignowned corporations.




STORAGE:

Magnetic media. (Various tables arepublished from this media.)

RETRIEVABILITY:

Documents are stored and retrievedby document locator numbers.

SAFEGUARDS:

Access controls will not be less thanthose provided by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12.


Records are maintained in accordancewith Records Control Schedule 206 forService Centers, IRM 1.15.2.22.


Official prescribing policies andpractices—Director, InternationalCommissioner (Wage and Investment,Commissioner Small Business/SelfEmployed). Officials maintaining thesystem—Directors, Internal RevenueService Centers. (See IRS appendix Afor addresses.)




Individuals seeking access to anyrecord contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Director of theInternal Revenue Service Centerservicing the areas in which theindividual resides. (See IRS appendix Afor addresses.)






None.



Treasury/IRS 22.028

SYSTEM NAME:Disclosure Authorizations for U.S.

Residency Certification Letters—Treasury/IRS.

SYSTEM LOCATION:Internal Revenue Service, Northeast

Region, Philadelphia Service Center,11601 Roosevelt Boulevard,Philadelphia, PA 19154.


Individuals and third parties who aresubjects of correspondence and whoinitiate correspondence for disclosureauthorizations for U.S. ResidencyCertification Letters. Thecorrespondence may include any formof communications, including telephonecalls, and e-mail.

CATEGORIES OF RECORDS IN THE SYSTEM:Records relating to the entity

requesting certification, includingtaxpayer identification number, nameand address, countries for whichcertification has been requested, andwhen applicable, business activity code;records relating to the designated entityauthorized to receive tax informationspecific to the U.S. ResidencyCertification Letters, name, address, andnumber of years authorization has beengranted.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:5 U.S.C. 301; 26 U.S.C. 7801 & 7802.

PURPOSE(S):The records will enable the IRS to

determine if there is a valid disclosureauthorization to provide a third partywith the Residency Certification Letter(Form 6166, Form 2297 or Form 2298)or related taxpayer information.

ROUTINE USES OF THE RECORDS MAINTAINED INTHE SYSTEM, INCLUDING CATEGORIES OF USERSAND THE PURPOSES OF SUCH USES:

Disclosure of returns and returninformation may only be made asprovided by 26 U.S.C. 6103.


STORAGE:Electronic media, and/or hard copy

media (paper).

RETRIEVABILITY:Records may be retrieved by the

taxpayer’s name, authorized individualor company name, and by the TaxpayerIdentification Number (TIN).

SAFEGUARDS:Protection and control of the records

are in accordance with the requirements

of IRM 2(10), the Automated SecuritySystem Security Handbook, and IRM1(16)12.


with Records Control Schedule 206 forService Centers, IRM 1(15)59.26.Records will be maintained up to 3years. Hard copy and microfilm mediawill be disposed by shredding orincineration. Electronic media will beerased electronically.

SYSTEM MANAGER(S) AND ADDRESS:Director, Philadelphia Service Center,

Internal Revenue Service, NortheastRegion, Philadelphia Service Center,11601 Roosevelt Boulevard,Philadelphia, PA 19154.


this system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB.


record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Philadelphia ServiceCenter Director. (See IRS appendix A foraddresses.)

CONTESTING RECORD PROCEDURES:See record access procedures above.

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

RECORD SOURCE CATEGORIES:Information supplied by the initiators

of the correspondence.


Treasury/IRS 22.032

SYSTEM NAME:Individual Microfilm Retention

Register—Treasury/IRS.

SYSTEM LOCATION:Internal Revenue Service Centers/

Campuses and the MartinsburgComputing Center. (See IRS appendix Afor addresses.)


Categories of individuals on whomrecords are maintained are: ForIndividual Master File (IMF) registers—Individuals who file, or may be requiredto file, individual tax returns such asForm 1040, 1040A, or 1040EZ.


Abstracts of tax and/or entity modulesthat have been removed from the IMF.These abstract records indicate thetaxpayer name, identification number,specific tax returns filed, documentlocator number, tax years, debit andcredit amounts, balances, and othertransactions which have been recordedrelative to the module(s).


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

This system maintains individual taxaccount information which is retainedin microfilm after a certain period ofinactivity on the master file in order notto overburden the computer systemrequired for active accounts.




STORAGE:Microfilm tape.

RETRIEVABILITY:

IMF Reference Register (for IMFRegister only), taxpayer identificationnumber, tax Period, name, and type oftax. Methods of retrievability areexplained in the Research OperationsHandbook, IRM 36(66)0.

SAFEGUARDS:



Records are maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.


Official prescribing policies andpractices—Commissioner ( Wage andInvestment and Commissioner, SmallBusiness/ Self Employed). Officialsmaintaining the system-InternalRevenue Service Center Directors, andthe Martinsburg Computing CenterDirector. (See IRS appendix A foraddresses.)


Individuals seeking to determine ifthis system of records contains a record



pertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Record access procedures’’ below.


record contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Director of theInternal Revenue Service Centerservicing the areas in which theindividual resides. (See IRS appendix Afor addresses.)






Treasury/IRS 22.034

SYSTEM NAME:Individual Returns Files, Adjustments

and Miscellaneous Documents Files-Treasury/IRS.

SYSTEM LOCATION:Internal Revenue Service Centers/

Campuses, IRS areas.(See IRS appendixA for addresses.)


Taxpayers or return preparers whohave had changes made to theiraccounts, or have had informationposted to the Individual Master File orother tax accounting files as a result offiling returns, applications, or otherdocuments, or as a result of actionsinitiated by the Service. A record will bemaintained for those taxpayers whoseindividual income tax overpaymentshave been retained or transferred fromthe IMF to apply against past due childand/or spousal support payments asreported to IRS by the states under Pub.L. 97–35.

CATEGORIES OF RECORDS IN THE SYSTEM:A variety of records reflecting tax

matters which have served as inputdocuments or supportingdocumentation for entries on theIndividual Master File, or other taxaccounting files, including tax returnforms, declarations, applications, caserecords, processing documents,vouchers, computer notices, posting and

correction forms, Interest EqualizationTax Forms, withholding allowancecertificates, and similar records.Information will be maintained as to thename, SSN, address of individualsowing past due child and/or spousalsupport payments submitted by statesunder Pub. L. 97–35. Also maintainedwill be the name of the submissionstate, the amount owed, and the amountof any individual income taxoverpayment retained and transferred tothe state to apply against the amountowed.


and 7802.

PURPOSE(S):The purpose of this system is to

provide background and supportingdocumentation for inputs affectingtaxpayer account information.Additionally, overpayments retainedand transferred against outstandingliabilities from the state in which itoccurred will be recorded. This will aidtaxpayers in reconciling their accountbalances with state agencies.




STORAGE:

Paper document files or magneticmedia.

RETRIEVABILITY:

Documents are stored and retrievedby document locator numbers and bytaxpayer name. The document locatornumbers can be determined by referenceto the Individual Master File entries forthe individual to whom they relate.


those provided by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12.


with Records Control Schedule 206 forService Centers, IRM 1.15.2.22.


practices—( Wage and Investment andSmall Business/Self Employed).Officials maintaining the system-

Internal Revenue Service CenterDirectors. (See IRS appendix A foraddresses.)




Individuals seeking access to anyrecord contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Director of theInternal Revenue Service Centerservicing the area in which theindividual resides. (See IRS appendix Afor addresses.)






None.

Treasury/IRS 22.043

SYSTEM NAME:

Potential Refund Litigation Case Files-Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers, theAustin Compliance Center and FederalRecords Centers. (See IRS appendix Afor addresses.)


Taxpayers who have indicated to theService that they may file suit againstthe Service for a refund.


Forms filed by the taxpayer and casedocuments determined by the Service tobe related.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

This system maintains recordsnecessary to effectively administerpotential refund litigations.






STORAGE:Paper document files.





with Records Control Schedule 206 forService Centers, IRM 1.15.2.22.


practices—Commissioners for Wage andInvestment, Small Business/SelfEmployed, and Large and Mid Sizebusiness. Officials maintaining thesystem-Internal Revenue Service Center/Campus Directors. (See IRS appendix Afor addresses.)


this system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as inRecord access procedures below.


record contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Director of theInternal Revenue Service Centerservicing the area in which theindividual resides. (See IRS appendix Afor addresses.)






Treasury/IRS 22.044

SYSTEM NAME:P.O.W.–M.I.A. Reference File-

Treasury/IRS.

SYSTEM LOCATION:Area Offices and the Austin Internal

Revenue Service Center/Campus. (SeeIRS appendix A for addresses.)


P.O.W./M.I.A.-originated fromDepartment of Defense lists.

CATEGORIES OF RECORDS IN THE SYSTEM:Lists of P.O.W./M.I.A., Regulations,

Rulings, and Instructions as to how tohandle specific tax questions relating totheir special tax status, copies ofindividual tax returns, claims, and otherdocuments germane to specific cases.


and 7802.


necessary to effectively administer thetax accounts with POW/MIA issues.




STORAGE:Paper documents in file folders.

RETRIEVABILITY:Cases filed alphabetically by last

name.

SAFEGUARDS:



Records are periodically updated toreflect changes and maintained as longas needed.


Official prescribing policies andpractices—Assistant Commissioner(Wage and Investment and SmallBusiness/Self Employed). Officialsmaintaining the system—AustinInternal Revenue Service CenterDirector and Area Directors. (See IRSappendix A for addresses.)




record contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Director of theAustin Internal Revenue Service Centeror the Director of the Area Officeservicing the area in which theindividual resides. (See IRS appendix Afor addresses.)






Treasury/IRS 22.054

SYSTEM NAME:Subsidiary Accounting Files—

Treasury/IRS.

SYSTEM LOCATION:Area Offices and Internal Revenue

Service Centers. (See IRS appendix Afor addresses.)


The categories of individuals onwhom records are maintained aretaxpayers affected by one or more of thetransactions reflected in the categoriesof records listed below.

CATEGORIES OF RECORDS IN THE SYSTEM:The types of records maintained in

the system are documents containingentity information (name, address,social security number or employeridentification number and otherinformation necessary to identify thetaxpayer) and accounting informationrelevant to one of the followingcategories: Funds held pending,disposition and not applied to thetaxpayer’s liability at present,properties, tangible or intangible, nowin the custody of the Internal RevenueService, counterfeit money,misappropriation or robbery of InternalRevenue Service funds, credits which



cannot be applied to a specific taxpayeraccount at this time, accountstransferred to other Service Centers oragencies, substantiation for the receiptof funds collected by the Service forother agencies, abatements orassessments of tax on individuals,deposits received from taxpayers,refunds to taxpayers, taxpayer accountswritten off by the Service asuncollectible, credits allowed taxpayersrequiring special consideration due toprocessing constraints, litigation, seizedand acquired property and Offers-in-Compromise.


5 U.S.C. 301; 26 U.S.C. 7602, 7801,and 7802.

PURPOSE(S):

This system maintains recordsnecessary to effectively administer theaccounting files relevant to the unusualcircumstances described in ‘‘categoriesof records in the system,’’ above.




STORAGE:

Accounting Files consist of paperdocuments, computer printouts,magnetic media and disk storage.

RETRIEVABILITY:

By social security number, name, ordocument locator number.

SAFEGUARDS:



Records are maintained in accordancewith Records Disposition HandbooksIRM 1.15.2.1 through IRM 1.15.2.31.Generally, records are retired to FederalRecords Centers and retrieved byrequest from authorized individualswhen account substantiation isnecessary.


Head of the office maintaining the file(See IRS appendix A for addresses.)


Individuals seeking to determine ifthis system of records contains a record

pertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Record access procedures’’ below.






Tax returns and other filings made bythe individual and agency entries madein the administration of the individual’stax account. Some Justice Departmentinvestigations are an additional sourcefor the information contained inlitigation case files.


None.

Treasury/IRS 22.059

SYSTEM NAME:

Unidentified Remittance File—Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers.(See IRS appendix A for addresses.)


Remittances which have beenreceived but cannot be positivelyidentified, either as to taxpayer whosent it or the tax period to which it isto be applied.


Each record contains a fourteen digitunidentified remittance (UR) controlnumber, the amount, received date, andall known identifying data. In addition,the URF contains a record of alldoubtfully applied Estimated Tax (ET)credits. The ES record contains thetaxpayers’ name, address, type ofpayment, taxpayer identificationnumber, tax period, received date,money amount, and the transactiondocument locator number (DLN).


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

This system maintains the recordscontrolling remittances whereaccounting is delayed for lack of thedata required to properly post a credit.




STORAGE:

Disk storage.

RETRIEVABILITY:

By remittance amount, unidentifiedremittance control number, taxpayername.

SAFEGUARDS:



Records are maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Generally, records are kept 180 daysafter the amount is reduced to zerobalance.


Official prescribing policies andpractices—Assistant Commissioner(Wage and Investment and SmallBusiness/Self Employed). Officialsmaintaining the system-InternalRevenue Service Center/campusDirectors. (See IRS appendix A foraddresses.)









RECORD SOURCE CATEGORIES:Remittances received from taxpayers

that cannot be positively identifiedeither as to the taxpayer who sent it orthe type of tax to which it is to beapplied.


Treasury/IRS 22.060

SYSTEM NAME:Automated Non-Master File

(ANMF)—Treasury/IRS.

SYSTEM LOCATION:Internal Revenue Service Centers.

(See IRS appendix A for addresses.)


Records are maintained on taxpayershaving accounts with the InternalRevenue Service which are notcompatible with the normal master fileprocesses; e.g., penalties, transfereeassessments, termination assessments,excise protest accounts, Master Fileoverflow accounts, culpable and non-petitioning spouses, Forms 1042, 1040–NR, 926, 5330, 4720, 990–AR (Penalty)and any pre-ADP returns. Also, a recordwill be maintained for those taxpayerswhose individual income taxoverpayment has been retained andtransferred from the IMF to applyagainst past due child and/or spousalsupport payments as reported to IRS bythe States under Pub. L. 97–35.

CATEGORIES OF RECORDS IN THE SYSTEM:The categories of records maintained

are taxpayer entity records (name,address, taxpayer identification numberor employer identification number andother indicators relevant to entitymaintenance) and records containingtax module information (the tax return,the tax period, the balance due or creditbalance, and transactions which havebeen recorded relative to the module).Information will be maintained as to thename, SSN, address of individualsowing past due child and/or spousalsupport payments submitted by theStates under Pub. L. 97–35. Alsomaintained will be names of thesubmission state, the amount owed, andthe amount on any individual incometax overpayment retained andtransferred to the state to apply againstthe amount owed.


and 7802.

PURPOSE(S):

This system maintains recordsnecessary for efficient accounting onfiles which are not compatible with themaster file system Routine uses ofrecords maintained in the system,including categories of users and thepurposes of such uses: Disclosure ofreturns and return information may bemade only as provided by 26 U.S.C.6103.


STORAGE:

Card file or magnetic media.

RETRIEVABILITY:

By taxpayer name, taxpayeridentification number (social securitynumber or employer identificationnumber), or document locator card.

SAFEGUARDS:

Access controls will not be less thanthose provided by the AutomatedInformation System Security Handbook,IRM 2(10)00.


Records maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.


Management Official prescribingpolicies and practices—(Wage andInvestment and Small Business SelfEmployed). Officials maintaining thesystem-Internal Revenue Service CenterDirectors. (See IRS appendix A foraddresses.)








Tax returns and other filings made bythe individual and agency entries madein the administration of the individual’saccount.


None.

Treasury/IRS 22.061

SYSTEM NAME:

Individual Return Master File(IRMF)—Treasury/IRS.

SYSTEM LOCATION:

Martinsburg Computing Center,Martinsburg, West Virginia 25401, andDetroit Computing Center, 985 MichiganAve., Detroit, MI 48226.


Recipients of various types of income;wages; dividends; interest; rents androyalties; medical payments; capitalgains distributions; non-taxabledistributions; pensions, annuities,retired pay or IRA payments; patronagedividends, distributions, andallocations; fishing crew payments;sales or redemption of securities, futuretransactions, commodities, barteringexchange transactions; original issuediscount; distributions and prizes;currency transactions; state tax refunds;unemployment compensation,agricultural payments, taxable grants,indebtedness forgiveness; non-employees compensation; gamblingwinnings; and miscellaneous income.


Records maintained are recordsrepresenting certain wage andinformation returns: Forms W–2, W–2P,the 1087 and 1099 series; currencytransaction reports; state tax refunds;statements of sales of equity obligations;and records of agricultural subsidypayments. Information included on eachrecord identifies the recipient of theincome (name, address, taxpayeridentifying number, and otherindicators relating to payeeidentification), identifies the incomepayer (very similar information), andidentifies the type(s) and amount(s) ofincome.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

This system maintains recordsnecessary for the efficientadministration of tax accounts related toWage and Information Returns.






STORAGE:

Magnetic media.

RETRIEVABILITY:

By taxpayer social security numberand name control.

SAFEGUARDS:



Records are maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Generally, until tax year 1974, recordswere maintained until processed. Aftertax year 1974, records are maintainedfor four years and then magneticallyerased.


Official prescribing policies andpractices—Management officials—(Wage and Investment and SmallBusiness Self Employed). Officialsmaintaining the system—InternalRevenue Service Center/campusDirectors. (See IRS appendix A foraddresses.)


This system of records may not beaccessed for purposes of determining ifthe system contains a record pertainingto a particular individual.


This system of records may not beaccessed for purposes of inspection orfor contest of content of records.




This system of records containsinvestigatory material compiled for lawenforcement purposes whose sourcesneed not be reported.


This system has been designated asexempt from certain provisions of thePrivacy Act.

Treasury/IRS 22.062

SYSTEM NAME:

Electronic Filing Records—Treasury/IRS.

SYSTEM LOCATION:

IRS National Office, area offices,Service Centers, and ComputingCenters. (See IRS appendix A foraddresses.)


Electronic return providers (electronicreturn preparers, electronic returncollectors, electronic return originators,electronic filing transmitters, individualfiling software developers) who haveapplied to participate, are participating,or have been rejected, expelled orsuspended from participation in theelectronic filing program (includingVolunteer Income Tax Assistance(VITA) volunteers). Individuals whoattend, or have indicated interest inattending, seminars and marketingprograms to encourage electronic filingand improve electronic filing programs(including individuals who provideopinions or suggestions to improveelectronic filing programs), or whootherwise indicate interest inparticipating in electronic filingprograms.


Records pertaining to individualelectronic filing providers includingapplications to participate in electronicfiling, credit reports, conduct reports,law enforcement records, and otherinformation from investigations intosuitability for participation. Recordspertaining to marketing electronic filing,including surveys and opinions aboutimproving electronic filing programs.


5 U.S.C. 301; 26 U.S.C. 6011, 6012,and 7803.

PURPOSES(S):

This system will maintain records foradministration and marketing ofelectronic filing programs.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, state, or foreign agencies orinstrumentalities responsible forinvestigating or prosecuting theviolations of, or for implementing, a

statute, rule, regulation, order, orlicense, where the disclosing agencybecomes aware of a violation orpotential violation of civil or criminallaw or regulation or licensingrequirements; (2) Disclose informationto a Federal, state, or local agencymaintaining civil, criminal, or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) Disclose information ina proceeding before a court, adjudicativebody, or other administrative bodybefore which the agency is authorized toappear when: (a) The agency, or (b) anyemployee of the agency in his or herofficial capacity, or (c) any employee ofthe agency in his or her individualcapacity where the Department ofJustice or the agency has agreed torepresent the employee; or (d) theUnited States, when the agencydetermines that litigation is likely toaffect the agency, is a party to litigationor has an interest in such litigation, andthe use of such records by the agency isdeemed to be relevant and necessary tothe litigation or administrativeproceeding and not otherwiseprivileged; (4) Provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) Provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation that is pertinent to theinvestigation, including credit bureausfor credit checks and fingerprint recordsto the FBI or other law enforcementagencies; (6) Provide information to thenews media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings; (7) Provide information tocontractors for use in contractedservices for electronic filing programs;(8) Disclose information to state taxingauthorities to promote joint and stateelectronic filing, including marketingsuch programs and enforcing the legaland administrative requirements of suchprograms; (9) Disclose to the public theidentities (including addresses) ofelectronic return originators, electronicreturn preparers, electronic returntransmitters, and individual filingsoftware developers, who have beensuspended, removed, or otherwisedisciplined. The Service may alsodisclose the effective date and durationof the suspension, removal, or other



disciplinary action; (10) Discloseinformation to a court, magistrate, oradministrative tribunal in the course ofpresenting evidence, includingdisclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations or in connection withcriminal law proceedings or in responseto a subpoena.


STORAGE:Paper and magnetic media.

RETRIEVABILITY:By electronic filing provider name or

tax identification number (SSN, EIN,EFIN, PTIN) or document controlnumber (DCN).


those provided for by the Manager’sSecurity Handbook, IRM 1(16)12, andthe Automated Information SystemSecurity Handbook, IRM 2.10.


with Records Disposition Handbook,IRM 1.15.


practices: Assistant Commissioner(Electronic Tax Administration).Officials maintaining the system:Assistant Commissioner (Electronic TaxAdministration), Business SystemsModernization Executive/ChiefInformation Officer, or head of the IRSoffice maintaining the file (See IRSappendix A for addresses.)

NOTIFICATION PROCEDURE:Individuals wishing to be notified if

they are named in this system ofrecords, or to gain access to recordsmaintained in the system of records mayinquire in accordance with instructionsappearing at 31 CFR part 1, subpart C,appendix B. Inquiries should beaddressed to the appropriate officialmaintaining the system (above).

RECORD ACCESS PROCEDURES:See ‘‘Notification procedure’’ above.


Act amendment of tax records. See‘‘Notification procedure’’ above forseeking amendment to records that arenot tax records.

RECORD SOURCE CATEGORIES:Information in this system is obtained

from the following sources: (1)

Electronic filing providers; (2)informants and third party information;(3) city and state governments; (4) IRSand other Federal agencies; (5)professional organizations; (6) businessentities; and (7) participants inmarketing efforts or who have otherwiseindicated interest in electronic filingprograms.


None.

Treasury/IRS 24.013

SYSTEM NAME:

Combined Account Number File,Taxpayer Services—Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers/campuses. (See IRS appendix A foraddresses.)


Individuals and businesses havingspecific, current business with IRS.


Taxpayer entity records (name,address, taxpayer identification number,and filing requirements related to entityliability); and tax modules (specific taxreturns, tax years, and transactionswhich have been recorded relative tothe module) when specifically requestedby a service center, or if a notice forbalance of tax due has been issued; aspecific tax period is in taxpayerdelinquent account status (TDA); aspecific tax period is either credit ordebit balance; no return has been postedand the return due date (RDD) haspassed; or when a specific tax period isin taxpayer delinquent return (TDI)status.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

This system maintains tax accountinformation necessary for the efficientresolution of accounting issues.




STORAGE:

Disk storage.

RETRIEVABILITY:By social security number or

employer identification number.






practices—Management Official (Wageand Investment and Small Business andSelf Employed). Officials maintainingthe system—Internal Revenue ServiceCenter/campus Directors. (See IRSappendix A for addresses.)


this system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part I, subpart C, appendix B.Inquiries should be addressed as in‘‘Record access procedures’’ above.








Treasury/IRS 24.029

SYSTEM NAME:Individual Account Number File

(IANF)—Treasury/IRS.




Individuals having specific, currentbusiness with IRS.




Taxpayer entity records (name,address, taxpayer identification number,and filing requirements related to entityliability); and tax modules (specific taxreturns, tax years, and transactionswhich have been recorded relative tothe module) when specifically requestedby a service center, or if a notice forbalance of tax due has been issued; aspecific tax period is in taxpayerdelinquent account status (TDA); aspecific tax period is either credit ordebit balance; no return has been postedand the return due date (RDD) haspassed; or when a specific tax period isin taxpayer delinquent return (TDI)status.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.


necessary to efficiently identifyindividuals having specific currentbusiness with the IRS.




STORAGE:

Disk storage.

RETRIEVABILITY:

By social security number.

SAFEGUARDS:





Official prescribing policies andpractices—management official (Wageand Investment and Small Business SelfEmployed). Officials maintaining thesystem—Internal Revenue ServiceCenter Directors. (See IRS appendix Afor addresses.)


Individuals seeking to determine ifthis system of records contains a recordpertaining to themselves may inquire in

accordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Record access procedures’’ below.








Treasury/IRS 24.030

SYSTEM NAME:CADE Individual Master File (IMF)—

Treasury/IRS.

SYSTEM LOCATION:Martinsburg Computing Center,

Martinsburg, West Virginia 25401, andIRS Service Centers.


Individuals who file and/or areincluded on Federal Individual IncomeTax Returns (i.e., Forms 1040, 1040A,and 1040EZ); individuals who file otherinformation filings; and power ofattorney notifications for individuals.

CATEGORIES OF RECORDS IN THE SYSTEM:Taxpayer entity records (name,

address, identification number (SSN),and other indicators pertaining to entitymaintenance, including zip code), andtax modular records which contain allrecords relative to specific tax returnsfor each applicable tax period or year.Modular records for authorizationinformation (name, address,identification number and type ofauthority granted, and the name of therepresentative(s) for the taxpayer.Modular records for the representative(name, address and uniqueidentification number). Recorded hereare tax transactions such as tax amount,additions, abatements of tax payments,interest and like type transactionsrecorded relative to each tax module,power or attorney authorization

transactions, and a code identifyingtaxpayers who threatened or assaultedIRS employees. An indicator will beadded to any taxpayer’s account whoowes past due child and/or spousalsupport payments and whose name hasbeen submitted to IRS by a state underprovisions of Pub. L. 97–35.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

To increase the efficiency of taxadministration, the IRS maintainsrecords of tax returns, payments, andassessments including Telefile records.


Disclosure of returns and returninformation may be made only asprovided by (1) 26 U.S.C. 3406, and (2)26 U.S.C. 6103.


STORAGE:

Magnetic media.

RETRIEVABILITY:

By taxpayer identification number(social security number or employeridentification number), documentlocator numbers and alphabetically byname.

SAFEGUARDS:



Records are maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Generally, the code identifyingtaxpayers who threatened or assaultedIRS employees may be removed fiveyears after initial input.


Official prescribing policies andpractices—Commissioner(Commissioner, Wage and Investment).Officials maintaining the system—Internal Revenue Service Center/Campus Directors and the Director,Martinsburg Computing Center. (See IRSappendix A for addresses.)


Individuals seeking to determine ifthis system of records contains a recordpertaining to themselves may inquire in





record contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Area Director or theInternal Revenue Service Center/Campus Director servicing the area inwhich the individual resides. (See IRSappendix A for addresses.)






Treasury/IRS 24.046

SYSTEM NAME:CADE Business Master File (BMF)—

Treasury/IRS.

SYSTEM LOCATION:Martinsburg Computing Center,

Martinsburg, West Virginia 25401,Cincinnati Service Center, 201 WestRiver Center Blvd., Covington, KY41019; Memphis Service Center/Campus, 3131 Democrat Road,Memphis, TN 38118; and Ogden ServiceCenter/Campus, 1160 West 1200 SouthStreet, Ogden, UT 84201, and other IRSService Centers. (See IRS appendix Afor addresses.)


Persons in a sole proprietary role whofile business tax returns, includingEmployer’s Quarterly Federal TaxReturns (Form 941), Excise Tax Returns(Form 720), Wagering Returns (Forms11C and 730), Highway Use Returns(Form 2290), and Form 1065 (U.S.Partnership Returns of Income), andU.S. Fiduciary Returns (Form 1041) andEstate and Gift Taxes (Forms 706,706NA, and 709). The latter can beindividuals not in a sole proprietorshiprole.

CATEGORIES OF RECORDS IN THE SYSTEM:Taxpayer entity records (name,

address, taxpayer identification number(TIN) which may be either EIN or SSN,and other indicators pertaining to entitymaintenance, including zip code), and

tax modules which are all the recordsrelative to specific tax returns for eachapplicable tax period. Recorded are taxtransactions such as tax amount,statements/additions to tax, payments,interest and like type transactionsrelative to each tax module. TheEmployer Identification Number (EIN)/Name Control file which contains EINsand the associated IRS name controls.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

To increase the efficiency of taxadministration, the Service maintainsmagnetic media records of tax returnsfiled by business taxpayers, andpayments and assessments made to theaccounts.


Disclosure of returns and returninformation may be made as providedby 26 U.S.C. 6103, and for meeting therequirements of 26 U.S.C. 3406. 26U.S.C. 3406 provides, in part, that theSecretary of the Treasury notify a payorthat the TIN (Taxpayer IdentificationNumber) furnished by the payee isincorrect.


STORAGE:

Magnetic media.

RETRIEVABILITY:

By name, type of tax, and identifyingnumber (including document locatornumber).

SAFEGUARDS:

Access Controls will not be less thanthose provided by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12.




Official prescribing policies andpractices—Management Official—SmallBusiness Self Employed. Officialsmaintaining the system—InternalRevenue Service Center/CampusDirectors, and the Director, MartinsburgComputing Center. (See IRS appendix Afor addresses.)


this system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part I, subpart C, appendix B.Inquiries should be addressed as in‘‘Record access procedures’’ below.








Treasury/IRS 24.047

SYSTEM NAME:Audit Underreporter Case File-

Treasury/IRS.

SYSTEM LOCATION:Internal Revenue Service Centers and

Martinsburg Computing Center. (See IRSappendix A for addresses.)


Recipients of income who appear notto have declared on their income taxreturns (Forms 1040, 1040A, and1040EZ) all income paid to them in thetax year under study.

CATEGORIES OF RECORDS IN THE SYSTEM:Records maintained are taxpayer (i.e.,

payee) entity records containing payeename, address, taxpayer identificationnumber, and other indicators relating toentity maintenance; and income recordscontaining the types and amounts ofincome received/reported, andinformation identifying the incomepayer.


and 7802.

PURPOSE(S):These records provide a way to

identify recipients of income who



appear not to have declared all taxableincome paid to them in the tax yearunder study.

ROUTINE USES OF RECORDS MAINTAINED IN THESYSTEM, INCLUDING CATEGORIES OF USERS ANDTHE PURPOSE OF SUCH USES:



STORAGE:Magnetic media.

RETRIEVABILITY:By matching social security number

and name control.


those provided by the AutomatedInformation System Security Handbook,IRM 2(10)00.


with Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Generally, records are retained for oneyear and then magnetically erased.


practices—Executive Officer forCustomer Service, National Office.Officials maintaining the system—Internal Revenue Service Center/Campus Directors. (See IRS appendix Afor addresses.)

NOTIFICATION PROCEDURE:This system of records may not be

accessed for purposes of determining ifthe system contains a record pertainingto a particular individual.

RECORD ACCESS PROCEDURES:This system of records may not be

accessed for purpose of inspection or forcontest of content of records.



RECORD SOURCE CATEGORIES:Information returns filed by payers

and Forms 1040, 1040A, and 1040EZ.



Treasury/IRS 24.070

SYSTEM NAME:Debtor Master File (DMF)—Treasury/

IRS.

SYSTEM LOCATION:

Martinsburg Computing Center,Martinsburg, West Virginia 25401.


Individuals who have delinquentobligations to a Federal or State agency.


Entity records (names and socialsecurity numbers), the amount owed bythe individual, the name of the Federalor State agency to whom the debt isowed and a cross-reference number(SSN) of the spouse in the case of ajointly filed return.


5 U.S.C. 301; 26 U.S.C. 6305, 6402(c)and 6402(d); 31 U.S.C. 3720A.




STORAGE:

Magnetic tape and disk file.

RETRIEVABILITY:

By name, address, and social securitynumber.

SAFEGUARDS:



The information is kept for one yearand then destroyed. A new DebtorMaster File is established each year.


Officials prescribing policies andpractices—Commissioner (Wage andInvestment and Small Business SelfEmployeds) and Commissioner(Information Systems Management).Officials maintaining the system-Director, Submission ProcessingDivision. (See IRS appendix A foraddresses.)


Individuals seeking to determine ifthis system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part I, subpart C, appendix B.Inquiries should be addressed as in‘‘Record access procedures’’ below.


record contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Area Director or theInternal Revenue Service CenterDirector servicing the area in which theindividual resides. (See IRS appendix Afor addresses.)

CONTESTING RECORD PROCEDURES:Individuals seeking to contest any

record contained in this system ofrecords must contact the agency towhom the debt is owed.

RECORD SOURCE CATEGORIES:Names, SSNs, and obligation amounts

are supplied by the Federal or stateagency to whom the delinquentobligation is owed.


Treasury/IRS 26.001

SYSTEM NAME:Acquired Property Records-Treasury/

IRS.

SYSTEM LOCATION:Area Offices. (See IRS appendix A for

addresses.)


Delinquent taxpayers whose propertyhas been acquired by purchase bygovernment or right of redemption.

CATEGORIES OF RECORDS IN THE SYSTEM:Taxpayer name, address, taxpayer

identification number, revenue officerreports.


7802.

PURPOSE(S):The system tracks property acquired

under Internal Revenue Code section6334 to provide fiscal accountability.





RETRIEVABILITY:By taxpayer name, taxpayer

identification number (social security



number or employer identificationnumber), seizure number.

SAFEGUARDS:





Official prescribing policies andpractices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintainingthe system—Area Directors. (See IRSappendix A for addresses.)




accessed for purposes of inspection orfor contest of content of records.







Treasury/IRS 26.006

SYSTEM NAME:

Form 2209, Courtesy Investigations-Treasury/IRS.

SYSTEM LOCATION:

Area Offices, Internal RevenueService Centers. (See IRS appendix Afor addresses.)


Taxpayers on whom a delinquentaccount or delinquency or otherinvestigation is or was located in oneIRS area offices, but the individual isnow living or has assets located in thejurisdiction of another IRS Area office.Taxpayers on whom an investigationhas been initiated for purposes ofsecuring information necessary forfederal tax administration purposes.


Contains taxpayer name, current andformer addresses, taxpayer identifyingnumber, if known. Contains theinformation, including class of tax, ifapplicable, or information concerningthe action desired to be taken. The nameand address of party that was contacted,chronological investigative history and/or information secured. The followingtypes of investigations are included inthis system: Form SSA–1273 cases—Notice of determination of FICAwages—issued when SSA obtainsevidence that wages paid to claimanthave not been recorded on his earningsrecord; requests for data needed in proofof claim cases; applications fordischarge of property from tax lien;service of tax court subpoenas;complaints of employers failing toprovide withholding statements;recovery of unassessable erroneousrefunds; Form SSA–7010 cases—Request for preferential investigation.This is a request for preferentialtreatment (over other SSA cases) on anearning discrepancy case. Secureapplication for exemption from self-employment tax. Offers in compromiseand related activities; i.e., follow-up ondefaulted installments, secure paymentson collateral agreements, etc. Maximizecompliance with withholdingrequirements on alien’s earnings; othermiscellaneous uses.


5 U.S.C. 301; 26 U.S.C. 7801 and7802.

PURPOSE(S):

The Form 2209 system provides arecord of the nature of the investigationand to whom the investigation isassigned. It also provides a method offollow-up to ensure investigations areaccomplished in a timely manner.




STORAGE:


RETRIEVABILITY:

Retrievable by taxpayer name andtaxpayer identification number (socialsecurity number or employeridentification number).






practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintainingthe system—Area Directors, and InternalRevenue Service Center/CampusDirectors. (See IRS appendix A foraddresses.)











Treasury/IRS 26.008

SYSTEM NAME:IRS and Treasury Employee

Delinquency-Treasury/IRS.

SYSTEM LOCATION:National Office, Area Offices, Area

Offices and Internal Revenue ServiceCenters. (See IRS appendix A foraddresses.)


IRS and Treasury employees who areshown on the Master File as delinquentin meeting Federal tax requirements.

CATEGORIES OF RECORDS IN THE SYSTEM:Taxpayer name, social security

number, address, fact of IRS or Treasuryemployment code, Area location code.


7802.



PURPOSE(S):

This system enables the IRS to securedocumentation concerning theresolution of balance due and returndelinquency cases concerning IRSemployees. This documentation may beused to support conduct investigations.




STORAGE:


RETRIEVABILITY:

By taxpayer name and taxpayeridentification number (social securitynumber or employer identificationnumber).

SAFEGUARDS:





Official prescribing policies andpractices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintainingthe system—Assistant Commissioner(SB/SE, W&I, LMSB), RegionalCommissioners, Area Directors, InternalRevenue Service Center Directors. (SeeIRS appendix A for addresses.)











Treasury/IRS 26.009

SYSTEM NAME:

Lien Files (Open and Closed)-Treasury/IRS.

SYSTEM LOCATION:

Area Offices and the Internal RevenueService Centers. (See IRS appendix Afor addresses.)


Taxpayers on whom Federal tax lienshave been filed.


Taxpayer name, address, taxpayeridentification number, informationabout basis of assessment includingclass of tax, period, dollar amount.Open and closed Federal tax liensincluding: Certificates of Discharge ofProperty from Federal Tax Lien;Certificates of Subordination;Certificates of Non-Attachment; Exerciseof Government’s Right of Redemption ofSeized Property; Releases ofGovernment’s Right of Redemption.Federal tax lien information entered inTreasury Enforcement CommunicationsSystem.


5 U.S.C. 301; 26 U.S.C. 6323, 7801and 7802.

PURPOSE(S):

To identify those taxpayers on whoma Federal tax lien, discharge, orsubordination on lien attachment hasbeen filed. The file also provides noticeto the public that the FederalGovernment has an interest in propertyor rights to the property of the identifiedtaxpayer. Further, the file also providesevidence that the lien has been released,a specific piece of property has beendischarged and the government hasobtained its interest in the property, ora subordination has been granted andthe government has taken a junior lienposition, or a certification ofnonattachment has been issued.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Notices oflien and the index thereto are availableto the public.


STORAGE:


RETRIEVABILITY:

By taxpayer name and taxpayeridentification number (social securitynumber or employer identificationnumber).

SAFEGUARDS:





Official prescribing policies andpractices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintainingthe system—Assistant Commissioner(SB/SE, W&I, LMSB), RegionalCommissioners, Area Directors andInternal Revenue Service CenterDirectors. (See IRS appendix A foraddresses.)


Individuals seeking to determine ifthis system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR Part 2, Subpart C, AppendixB. Inquires should be addressed as in‘‘Record access procedures’’ below.


Individuals seeking access to anyrecord contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Area Director ofeach Area where records are to besearched. (See IRS appendix A foraddresses.) This system contains copiesof public records, the originals of whichare filed in accordance with the laws ofeach state, the Area of Columbia, theCommonwealth of Puerto Rico, orpossessions of the United States.








Treasury/IRS 26.010

SYSTEM NAME:Lists of Prospective Bidders at

Internal Revenue Sales of SeizedProperty—Treasury/IRS.


addresses.)Categories of individuals covered by

the system:Individuals who have requested that

they be notified of Internal Revenuesales of seized property.

CATEGORIES OF RECORDS IN THE SYSTEM:Name and address and phone number

(if provided).


7802.

PURPOSE(S):This system provides an up-to-date

list of prospective bidders that may benotified when the IRS has seizedproperty that is going to sale.Notification of prospective bidders isdone to enhance the possibility ofobtaining a higher price for theproperty.

Routine uses of records maintained inthe system, including categories of usersand the purposes of such uses:

Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunalincluding the presentation of evidence,including disclosures to opposingcounsel or witnesses in the course ofcivil discovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings.

Policies and practices for storing,retrieving, accessing, retaining, anddisposing of records in the system:

Storage:Paper records and magnetic media.

RETRIEVABILITY:By name of prospective bidder.






practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintainingthe system-Area Directors. (See IRSappendix A for addresses.) Notificationprocedure:



record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Director of the AreaOffice servicing the area in which theindividual resides. (See IRS appendix Afor addresses.) Contesting recordprocedures:


RECORD SOURCE CATEGORIES:Supplied voluntarily by the subject

prospective bidder.


Treasury/IRS 26.011

SYSTEM NAME:Litigation Case Files-Treasury/IRS.


Service Centers/Campuses. (See IRSappendix A for addresses.)


Taxpayers on whom Federal taxassessments have been made but againstwhom litigation has been initiated or isbeing considered by the government orwho have instituted suits against thegovernment.


identification number, information

about basis of assessment, includingclass of tax, period, and dollar amount.This file includes: Suit to Reduce TaxClaim to Judgement; Suit for Failure toHonor a Levy; Suit to Enforce FederalTax Lien; Suit Against Transferee; Suitto Set Aside Fraudulent Transfer; Suit toRecover Erroneous Refund; other suitsinclude those which the United Statesmay intervene to assert a Federal taxlien; a proceeding to require opening ofa safe deposit box, etc. The followingsuits against the United States are alsoincluded in this file: Quiet Title Suit;Foreclosure of Mortgage or other Lien;Partition; Condemnation; Interpleader;Refund Suits Involving Trust FundRecovery Penalty Assessments;Injunction Suits under Freedom ofInformation Act. Also included inLitigation Files are: Individuals againstwhom bankruptcy proceedings arepending; decedent estates in probatewith outstanding Federal tax liabilities;individuals executing Assignments forthe Benefit of Creditors; individuals inReceivership Proceedings; individualsconducting a bulk sale; summonsreferrals; subpoena files; advisoryopinions; collateral security agreements;revenue officer reports; and variousother legal instruments andcorrespondence.


7802.

PURPOSE(S):The purpose of the system is to

maintain a record of all categories ofsuits filed either by the taxpayer againstthe government or the governmentagainst the taxpayer.






identification number (social securitynumber or employer identificationnumber).








practices—Commissioner (SB/SE orW&I,or LMSB), Officials maintaining thesystem—Area Directors. (See IRSappendix A for addresses.)











Treasury/IRS 26.012

SYSTEM NAME:Offer in Compromise (OIC) File-

Treasury/IRS.

SYSTEM LOCATION:Area offices, Area Offices, Internal

Revenue Service and computingCenters. (See IRS appendix A foraddresses.)


Taxpayers who have submitted anoffer to compromise a liability imposedby the Internal Revenue Code.

CATEGORIES OF RECORDS IN THE SYSTEM:Form 2515, used to control offer

cases, contains space for enteringtaxpayer name, address, taxpayeridentification number, and all otherpertinent information for identifyingand assigning the OIC investigation. Thefile contains all records, documents,reports and work papers relating to theassignment, investigation, review andadjudication of the offer. This includessuch items as the original offer, resultsof property records checks, interviewswith third parties and the taxpayer,collateral income agreements, financial

statements, tax return copies, and otherinformation submitted by the taxpayer.


7802.

PURPOSE(S):These records are used to control offer

in compromise cases.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Thisincludes disclosure to the extentnecessary to permit public inspection ofany accepted offer-in-compromise asrequired by 26 U.S.C. 6103(k)(1).



RETRIEVABILITY:By taxpayer name and identification

number.






practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintainingthe system—Area Directors and InternalRevenue Service Center Directors. (SeeIRS appendix A for addresses.)








This system of records containsinvestigatory material compiled for lawenforcement purposes whose sources

need not be reported. If an offer isaccepted, an Abstract and Statementwhich identifies the taxpayer, theliability, the amount compromised andthe basic circumstances of the case ismade available for public inspection inaccordance with Executive Order 10386and Executive Order 10906.



Treasury/IRS 26.013

SYSTEM NAME:Trust Fund Recovery Cases/One

Hundred Percent Penalty Cases-Treasury/IRS.

SYSTEM LOCATION:Area Offices, Internal Revenue



Individuals against whom Federal taxassessments have been made or arebeing considered as a result of theirbeing deemed responsible for paymentof unpaid corporation withholding taxesand social security contributions.


identification number, informationabout basis of assessment, includingclass of tax, period, dollar figures,waiver extending the period forasserting the 100-percent penalty/TrustFund Recovery penalty (if any) andcorrespondence.


7802.

PURPOSE(S):This system provides a record of all

Trust Fund Recovery Penalty casesmade under 26 U.S.C. 6672.





RETRIEVABILITY:By individual, or corporation name,

taxpayer identification number (socialsecurity number or employeridentification number).



SAFEGUARDS:





Official prescribing policies andpractices: Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintainingthe system: Area Directors, InternalRevenue Service Center Directors. (SeeIRS appendix A for addresses.)











Treasury/IRS 26.014

SYSTEM NAME:

Record 21, Record of Seizure and Saleof Real Property-Treasury/IRS.

SYSTEM LOCATION:

Area Offices (See IRS appendix A foraddresses.)


Individuals against whom taxassessments have been made and whosereal property was seized and sold tosatisfy their tax liability. Also name andaddress of purchaser.


Taxpayer name, address, taxpayeridentification number, informationabout basis of assessment, includingclass of tax, period, dollar amounts,property description.


5 U.S.C. 301; 26 U.S.C. 7801 and7802.

PURPOSE(S):

This system provides a record of allsales under 26 U.S.C. 6335 of realproperty as required by 26 U.S.C. 6390.The contents of this system of recordsevidences chain of title to real propertyand is a matter of public record.






identification number (social securitynumber or employer identificationnumber) and seizure number.

SAFEGUARDS:





Official prescribing policies andpractices—Assistant Commissioner (SB/SE, W&I, LMSB); Officials maintainingthe system—Area Directors. (See IRSappendix A for addresses.)




Individuals seeking access to anyrecord contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to or individuals mayappear in person at the Office of theArea Director for each Area whoserecords are to be searched. (See IRSappendix A for addresses.)




This system of records evidenceschain of title to real property and is amatter of public record. (See ‘‘Categoriesof records in the system’’ above).


None.

Treasury/IRS 26.016

SYSTEM NAME:

Returns Compliance Programs-Treasury/IRS.

SYSTEM LOCATION:

Area Offices and Internal RevenueService Centers. (See IRS appendix Afor addresses.)


Taxpayers who may be delinquent infiling or paying Federal taxes.


Records consist of name, address,taxpayer identification number (ifknown) and information concerning thepotential tax liability. ReturnsCompliance Programs involve any typeof Federal tax administered by the SB/SE, W&I, LMSB Division and areconducted in accordance with section7601 of the Internal Revenue Code. RCPprograms can be initiated by theNational Office, Area offices, or byindividual areas.


5 U.S.C. 301; 26 U.S.C. 7801 and7802.

PURPOSE(S):

This program identifies individualswho may be delinquent in filing orpaying Federal tax.




STORAGE:


RETRIEVABILITY:

By taxpayer name, taxpayeridentification number (social securitynumber or employer identificationnumber).








practices-Assistant Commissioner (SB/SE, W&I, LMSB), Officials maintainingthe system-Area Directors and InternalRevenue Service Center Directors. (SeeIRS appendix A for addresses.)











Treasury/IRS 26.019

SYSTEM NAME:Taxpayer Delinquent Account (TDA)

Files, including subsystems: (a)Adjustments and Payment Tracers Files,(b) Collateral Files, (c) Seized PropertyRecords, (d) Tax SB/SE, W&I, LMSBWaiver, Forms 900, Files, and (e)Accounts on Child Support Obligations-Treasury/IRS.




Taxpayers on whom Federal taxassessments have been made, andpersons who owe child supportobligations.


identification number, information

about basis of assessment, includingclass of tax, period, dollar amounts,chronological investigative history,canceled checks, amended returns,claims, collateral submitted to stay SB/SE, W&I, LMSB, copies of notices ofFederal tax liens, revenue officerreports, waivers to extend statutoryperiod for SB/SE, W&I, LMSB, etc, andsimilar information about persons whoowe child support obligations. Thissystem includes Installment AgreementFiles; Delinquent Account InventoryProfile (DAIP); Currently Not CollectibleRegister; Currently Not CollectibleRegister (over $25,000); Advance DatedRemittance Check Files; Currently NotCollectible Accounts Files; File oftaxpayer names entered in the TreasuryEnforcement Communications Systemand a code identifying taxpayers thatthreatened or assaulted IRS employees.


7802.

PURPOSE(S):The Taxpayer Delinquent Account

(TDA) records provide a comprehensiveinventory control of delinquentaccounts. This system includes recordsfor Adjustments and Payment Tracersfiles, collateral files, seized propertyrecords, Tax SB/SE, W&I, LMSB WaiverForm 900 files, Accounts on ChildSupport Obligations, Dyed Diesel FuelProgram, and Integrated SB/SE, W&I,LMSB System (ICS).





RETRIEVABILITY:By taxpayer name, or name of person

who owes child support obligations,and taxpayer identification number(social security number or employeridentification number).






Official prescribing policies andpractices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintainingthe system—Assistant RegionalCommissioners (SB/SE, W&I, LMSB),Area Directors, Internal Revenue ServiceCenter Directors. (See IRS appendix Afor addresses.)











Treasury/IRS 26.020

SYSTEM NAME:Taxpayer Delinquency Investigation

(TDI) Files—Treasury/IRS.




Taxpayers believed to be delinquentin filing Federal tax returns.


identification number, information frompreviously filed returns, informationabout the potential delinquent return(s),including class of tax, chronologicalinvestigative history; DelinquencyInvestigation Inventory Profile (DIIP)and a code identifying taxpayers thatthreatened or assaulted IRS employees.


5 U.S.C. 301; 26 U.S.C. 7801 and7802.

PURPOSE(S):

The purpose of this system is toestablish a control on taxpayers onwhom tax assessments have been made.






STORAGE:


RETRIEVABILITY:

By taxpayer name, taxpayeridentification number (social securitynumber or employer identificationnumber).

SAFEGUARDS:





Official prescribing policies andpractices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintainingthe system—Area Directors and ServiceCenter Directors. (See IRS appendix Afor addresses.)











Treasury/IRS 26.021

SYSTEM NAME:

Transferee Files—Treasury/IRS.




Includes taxpayers on whom taxassessments have been made but whohave allegedly transferred their assets inorder to place them beyond the reach ofthe government.


identification number, informationabout basis of assessment, includingclass of tax, period, dollar amounts.Also, the name, address, taxpayeridentification number and relatedinformation about transferee.


7802.

PURPOSE(S):To establish controls on records

relating to taxpayers believed to bedelinquent in filing Federal Tax returns.






identification number (social securitynumber or employer identificationnumber).






practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintainingthe system—Area Directors, InternalRevenue Service Center Directors, theDirector of the Detroit ComputingCenter. (See IRS appendix A foraddresses.)











Treasury/IRS 26.022

SYSTEM NAME:Delinquency Prevention Programs—

Treasury/IRS.




Taxpayers having a history of Federaltax delinquency.

CATEGORIES OF RECORDS IN THE SYSTEM:Taxpayer name, taxpayer

identification number, address, filingrequirements, chronologicalinvestigative history.


7802.







those provided by the AutomatedInformation System Security Handbook,



IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12.




Official prescribing policies andpractices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintainingthe system—Area Directors, InternalRevenue Service Center Directors, theDetroit Computing Center Director. (SeeIRS appendix A for addresses.)











Treasury/IRS 30.003

SYSTEM NAME:

Requests for Printed Tax MaterialsIncluding Lists—Treasury/IRS.

SYSTEM LOCATION:

National Office, Area Offices andService Centers, 1111 ConstitutionAvenue, NW, Washington, DC 20224.(See appendix A for addresses).


Files include those individuals thatrequest various IRS printed/electronicmaterials such as publication 1045,reproduction proofs, educational media,etc.


Name and address of individual orcompany wanting to receive AreaManager or Area Director’s newsletters,and/or ordering tax forms materials oncertain distribution programs, (i.e. taxPractitioner Program; Bank, Post Officeand Library Program; Reproducible

Forms Program, etc.). A cross referenceindex may be developed to identify andcontrol requests.



Records may be used to: (1) Discloseinformation to mailing or distributionservices contractors for the purpose ofexecuting mailouts, order fulfillment, orsubscription fulfillment; (2) discloseinformation to mailing or distributionservices contractors for the purpose ofmaintaining mailing lists.

DISCLOSURE TO CONSUMER REPORTINGAGENCIES:

Disclosures pursuant to 5 U.S.C.552a(b)(12). Disclosure of debtinformation concerning a claim againstan individual may be made from thissystem to consumer reporting agenciesas defined in the Fair Credit ReportingAct (15 U.S.C. 1681a) or the FederalClaims Collection Act of 1966 (31 U.S.C.3701(a)(e)).


STORAGE:Magnetic media, paper records or

mailing plates.

RETRIEVABILITY:Alphabetically or numerically, by zip

code.




with Records Control Schedule 301—General Record Schedule 13, Printing,Binding, Duplication, and DistributionRecords, IRM 1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:Chief, Publishing Services Branch,

Internal Revenue Service, 1111Constitution Avenue, NW, Washington,DC 20224, or head of the officemaintaining the file.




Individuals seeking access to anyrecord contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Chief, PublishingServices Branch, Internal RevenueService, 1111 Constitution Avenue,NW., Washington, DC 20224.


See Record access procedures above.


The information is supplied by theindividual and/or company making therequest. The Service adds datapertaining to the fulfillment of therequest.


None.

Treasury/IRS 30.004

SYSTEM NAME:

Security Violations—Treasury/IRS.

SYSTEM LOCATION:

National Office, Area offices, AreaOffices and Internal Revenue ServiceCenters. (See IRS appendix A foraddresses.)


Violators of IRS Security Regulations.


Name of violator, circumstances ofviolation (date, time, actions of violator,etc), supervisory action taken.


5 U.S.C. 301.


Records may be used to: (1) TheDepartment of Justice for the purpose oflitigating an action or seeking legaladvice. Disclosure may be made duringjudicial processes. (2) Provideinformation to a congressional office inresponse to an inquiry made at therequest of the individual to whom therecord pertains.


STORAGE:

File folder (notices of violation), 3×5inch card file, and electronic storage.

RETRIEVABILITY:

3×5 inch card file—by name.




those provided by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12.Access to lateral file cabinets by securityofficer and staff only.



SYSTEM MANAGER(S) AND ADDRESS:Chief, Property, Security, and Records

Unit, National Office, Regional Office,Area Offices, Internal Revenue ServiceCenter. (See IRS appendix A foraddresses.)


this system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as inRecord access procedure below.


record contained in this system ofrecords or seeking to contest its content,may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the system manager inthe office where the records are located.

CONTESTING RECORD PROCEDURES:See Record access procedures above.

RECORD SOURCE CATEGORIES:Contract Guard Force and Security

Inspections.


Treasury/IRS 34.003

SYSTEM NAME:Assignment and Accountability of

Personal Property Files—Treasury/IRS.

SYSTEM LOCATION:National Office, Area offices, Area

Offices, Internal Revenue ServiceCenters, Detroit Computing Center, andthe Martinsburg Computing Center. (SeeIRS appendix A for addresses.)


All individuals receiving Governmentproperty for temporary use and repair.

CATEGORIES OF RECORDS IN THE SYSTEM:Descriptions of property, receipts,

reasons for removal, and propertypasses.



Records and information contained inthese records may be used to: (1)Disclose information to the Departmentof Justice for the purpose of litigating anaction or seeking legal advice.Disclosure may be made during judicialprocesses; (2) disclose pertinentinformation to appropriate Federal,state, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunalincluding the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation.


STORAGE:Information is stored on various forms

and ledgers maintained in locked filingcabinets.

RETRIEVABILITY:Indexed alphabetically by name.




with Records Control Schedule 301—General Records Schedule 18, Securityand Protective Services Records, IRM1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:Chief, Space and Property Branch and

Chief, National Office FacilitiesManagement Branch, National Office;

Regional Commissioners, AreaDirectors, Internal Revenue ServiceCenter Directors, and Computing CenterDirectors. (See IRS appendix A foraddresses.)




record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the system manager inthe office where the records are located.


above.

RECORD SOURCE CATEGORIES:Individuals who receive property or

request property passes.


Treasury/IRS 34.007

SYSTEM NAME:Record of Government Books of

Transportation Requests—Treasury/IRS.


Offices, Internal Revenue ServiceCenters, Detroit Computing Center, andMartinsburg Computing Center. (See IRSappendix A for addresses.)


IRS employees issued TransportationRequests.

CATEGORIES OF RECORDS IN THE SYSTEM:Form 496, alphabetical card record by

name or the serial numbers ofTransportation Requests issued to theemployee; and Form 4678, numericallist by serial number listing the name ofthe employee to whom issued.



Records and information from theserecords may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action or



seeking legal advice. Disclosure may bemade during judicial processes; (2)disclose information to a congressionaloffice in response to an inquiry made atthe request of the individual to whomthe record pertains; (3) discloseinformation to another Federal agencyto effect inter-agency salary offset; tofurnish a consumer reporting agencyinformation to obtain commercial creditreports; to furnish a debt collectionagency information for debt collectionservices; to furnish a consumerreporting agency with delinquency anddefault data available to private sectorcredit grantors.


Disclosures pursuant to 5 U.S.C.552a(b)(12). Disclosures of debtinformation concerning a claim againstan individual may be made from thissystem to consumer reporting agenciesas defined in the Fair Credit ReportingAct (15 U.S.C. 1681a(f)) or the FederalClaims Collection Act of 1966 (31 U.S.C.3701(a)(3)).


STORAGE:Paper documents.

RETRIEVABILITY:By name or serial number.


those provided for by the AutomatedInformation System Security Handbook,IRM 2(10)00.


with Records Control Schedule 301—General Records Schedule 9, Travel andTransportation Records, IRM 1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:Administrative Officers, National

Office; Area Directors, Internal RevenueService Center Directors, andComputing Center Directors. (See IRSappendix A for addresses.)




record contained in this system ofrecords, or seeking to contest its

content, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the system manager inthe office where the records are located.


above.

RECORD SOURCE CATEGORIES:Government Books of Transportation

Requests and employees to whom bookswere issued.


Treasury/IRS 34.009

SYSTEM NAME:Safety Program Files-Treasury/IRS.


Offices, Internal Revenue ServiceCenters, Detroit Computing Center, andthe Martinsburg Computing Center. (SeeIRS appendix A for addresses.)


IRS employees and others involved inan IRS motor vehicle accident, anaccident or injury on IRS property, or atort or personal property claim againstthe Service. All individuals issued anIRS driver’s license are covered by thissystem.

CATEGORIES OF RECORDS IN THE SYSTEM:Individual driving records and license

applications, motor vehicle accidentreports, lost time and no-lost timepersonal injury reports, tort andpersonal property claims case files,informal and formal investigative reportfiles.


5 U.S.C. 301; Executive Order 12196.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice. Disclosure may bemade during judicial processes; (2)provide information to the Departmentof Labor in connection withinvestigations of accidents occurring inthe work place; (3) provide informationto other federal agencies for the purposeof effecting interagency salary offset orinteragency administrative offset; (4)

provide information to consumerreporting agencies in accordance with31 U.S.C. 3711(f); (5) provideinformation to a debt collection agencyfor debt collection services; (6) disclosepertinent information to appropriateFederal, state, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, whenthe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (7) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(8) provide information to Officials oflabor organizations recognized under 5U.S.C. Chapter 71 when relevant andnecessary to their duties of exclusiverepresentation; (9) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.


Disclosures pursuant to 5 U.S.C.552a(b)(12). Disclosures of debtinformation concerning a claim againstan individual may be made from thissystem to consumer reporting agenciesas defined in the Fair Credit ReportingAct (15 U.S.C. 1681(f)) or the FederalClaims Collection Act of 1966 (31 U.S.C.3701(a)(3)).


STORAGE:Paper documents.

RETRIEVABILITY:Indexed alphabetically by name.


those required by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12.Generally, access is restricted to officialuse by IRS employees.


with Records Control Schedule 301—General Records Schedule 1, 10, and 18;Records Control Schedule 114 forFacilities Management Division—National Office, IRM 1.15.2.1 (14); andRecords Control Schedule 212 forRegional Commissioner, AssistantRegional Commissioner (ResourceManagement) and Area Director, IRM1(15)59.2(12).



SYSTEM MANAGER(S) AND ADDRESS:Safety Management Officer, Office of

Research, Planning and Development,Director, Facilities and InformationManagement Systems, National Office;Director, Human Resources,Headquarters, appropriate Area Office;Computing Center Directors; and theAustin Service Center Director. (See IRSappendix A for addresses.)




record contained in this system ofrecords or seeking to contest its content,may inquire in accordance withinstructions appearing in 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the system manager inthe office where the records are located.


above.

RECORD SOURCE CATEGORIES:Information originates from IRS

employees, private individuals andprivate parties.


Treasury/IRS 34.012

SYSTEM NAME:Emergency Preparedness Cadre

Assignments and Alerting Rosters Files-Treasury/IRS.


Offices, and Internal Revenue ServiceCenters/Campuses. (See IRS appendix Afor addresses.)


Key IRS and Treasury personnel.

CATEGORIES OF RECORDS IN THE SYSTEM:Cadre assignments—personal

information on employees; i.e., name,address, phone number, family data,security clearance, relocationassignment, etc. Alerting rosters—current listing of individuals by nameand title stating their work and homeaddress and phone numbers.


5 U.S.C. 301.

PURPOSE(S):The records are collected and

maintained to identify emergencypreparedness team members and theirresponsibilities; and to provide a meansof contacting cadre members in theevent of a national emergency.


Records and information from theserecords may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice. Disclosure may bemade during judicial processes; (2)provide information to a congressionaloffice in response to an inquiry made atthe request of the individual to whomthe record pertains.


STORAGE:Individual forms, correspondence

kept in file folders, and electronicstorage.

RETRIEVABILITY:Cadre assignments are filed by

relocation site and alerting rosters bytitle of list.




with Records Control Schedule 301—General Records Schedule 18, Securityand Protective Services Records, IRM1(15)59.31.


Chief, Physical Security Section,Facilities Standards Branch, Facilitiesand Information Management SupportDivision, National Office. RegionalOffice, Area Office, Internal RevenueService Center Security Officers. (SeeIRS appendix A for addresses.)




Individuals seeking access to anyrecord contained in this system of

records, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the system manager inthe office where the records are located.




Provided by individuals themselves.


None.

Treasury/IRS 34.013

SYSTEM NAME:

Identification Media Files System forEmployees and Others Issued IRS ID-Treasury/IRS.

SYSTEM LOCATION:

National Office, Area offices, InternalRevenue Service Centers, DetroitComputing Center, and MartinsburgComputing Center. (See IRS appendix Afor addresses.)


IRS employees having one or moreitems of identification and federal andnon-federal personnel working in orvisiting IRS facilities.


Records contain individual’s name,home address, and other personalinformation and reports on loss, theft, ordestruction of pocket commissions,enforcement badges and other forms ofidentification.


5 U.S.C. 301.

PURPOSE(S):

The records are collected andmaintained to provide requiredinformation on the issuance ofidentification media by the IRS.






STORAGE:Correspondence file folders, 3 x 7

inch card files, and magnetic media.

RETRIEVABILITY:Indexed separately by name and

Identification Media serial number.


those provided by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12.Access to the records is restricted toofficial use of Internal Revenue.


with Records Control Schedule 301—General Records Schedule 11, Spaceand Maintenance Records, IRM1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:Chief, Physical Security Section,

Facilities Standards Branch, Facilitiesand Information Management SupportDivision, and Chief, Property, Securityand Records unit, National Office; Areaoffices, Area Offices, Internal RevenueService Center Security Officers.


this system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Record access procedures’’ below.Individual’s name, SSN, address andtype of ID media, plus the approximatedate that he/she was issued and/orreturned the particular item ofidentification, would have to befurnished to the Service office thatissued the item for the Service to be ableto ascertain whether or not the systemcontains a record about the individual.


record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at CFR Part 1,subpart C, appendix B. Inquires shouldbe addressed to the system manager inthe offices where the record is located.


above.

RECORD SOURCE CATEGORIES:Information is generated by specific

personnel action and is initially

gathered on an application foremployment. The information isconfirmed by the newly hired employee.


Treasury/IRS 34.014

SYSTEM NAME:Motor Vehicle Registration and Entry

Pass Files-Treasury/IRS.




Individuals requiring continuedaccess to the facility and parking areaviolators.

CATEGORIES OF RECORDS IN THE SYSTEM:Name of employee, registered owner

of vehicle, branch, telephone number,description of car, license number,employee’s signature, name andexpiration date of insurance, parkingviolations, decal number.


PURPOSE(S):The records are collected and

maintained to provide information onthe issuance of parking permits.




STORAGE:File folders, card files.

RETRIEVABILITY:Indexed by name.




with Records Disposition Handbooks,

IRM 1.15.2.1 through IRM 1.15.2.31.Generally, records are periodicallyupdated to reflect changes andmaintained as long as needed.

SYSTEM MANAGER(S) AND ADDRESS:Chief, Security Function at Internal

Revenue Service Centers. (See IRSappendix A for addresses.)

NOTIFICATION PROCEDURES:Individuals seeking to determine if



record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the system manager inthe office where the record is located.


above.

RECORD SOURCE CATEGORIES:Information is supplied by individual,

except for parking violationsinformation which is supplied bySecurity guard personnel.


None.

Treasury/IRS 34.016

SYSTEM NAME:Security Clearance Files-Treasury/

IRS.

SYSTEM LOCATION:Internal Revenue Service, Personnel

Security Office, 1111 ConstitutionAvenue, NW., Room 4244, Washington,DC 20224.


Employees of the Internal RevenueService requiring a security clearance,having their security clearance canceledor transferred and individuals who haveviolated IRS security regulationsregarding classified national securityinformation.


Records contain individual’s name,employing office, date of securityclearance, level of clearance, reason forthe need for the national securityclearance, and any changes in suchclearance. Security violations records



contain name of violator, circumstanceof violation and supervisory actiontaken.


5 U.S.C. 301.

PURPOSE:

This system of records documentsissuances, transfers, and cancellations ofsecurity clearances issued to InternalRevenue Service employees in criticalsensitive and noncritical sensitivepositions.


Records and information from theserecords may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice. Disclosure may bemade during judicial processes; (2)provide information to a congressionaloffice in response to an inquiry made atthe request of the individual to whomthe record pertains; (3) provideinformation to agencies and on a need-to-know basis to determine the currentstatus of an individual’s securityclearance.


STORAGE:

Correspondence file folders.

RETRIEVABILITY:

Indexed by name or social securitynumber.

SAFEGUARDS:

Access controls will not be less thanthose provided by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12.Records are stored in locked filecabinets and computerized records arepassword protected.




Official prescribing policies andpractices-Chief, Agencywide SharedServices, 1111 Constitution Avenue,NW, Room 1408, Washington, DC20224. Official maintaining the systemand records—Personnel SecurityOfficer, A:S:PSO, 1111 ConstitutionAvenue, NW, Room 4244, Washington,DC 20224.



RECORD ACCESS PROCEDURES:Individuals seeking access to this

system of records or seeking to contestits content, may inquire in accordancewith instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the IRSPersonnel Security Officer, A:S:PSO,1111 Constitution Avenue, NW, Room4244, Washington, DC 20224.


above.

RECORD SOURCE CATEGORIES:Information is provided by the

employee, his/her supervisor oremployee’s personnel record. Securityviolation information is obtained from avariety of sources, such as guard reports,security inspections, supervisor’sreports, Internal Audit Reports, etc.


Treasury/IRS 34.020

SYSTEM NAME:IRS Audit Trail Lead Analysis System

(ATLAS)—Treasury/IRS.

SYSTEM LOCATION:The ATLAS is located in an IRS

facility in West Virginia. The users ofthe system are located in a facility inOhio.


(1) IRS employees and contractorswho have accessed, by any means, taxreturn or other IRS informationcontained within an IRS informationsystem (i.e., its operating system,network, or data base) which processestaxpayer information. (2) Individualtaxpayers upon whom the IRS maintainspaper or electronic records and whoserecords have been accessed. (3)Individuals who have illegally accessed,by any means, tax return or other IRSinformation contained within an IRSinformation system (i.e., its operatingsystem, network, or data base) whichprocesses taxpayer information.

CATEGORIES OF RECORDS IN THE SYSTEM:The IRS information systems create

audit logs of IRS employees orcontractors who have accessed or other

individuals who have illegally accessedtaxpayer records. The audit logs arethen processed by ATLAS to determinewhether the accesses are consistent withthe IRS policy, standards and practicesregarding tax administration, and theconfidentiality statutes within the U.S.Code.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:5 U.S.C. 301; 26 U.S.C. 6103, 7213,

7213A, 7214, 7608, 7801, 7802, and 18U.S.C. 1030(a)(2)(B).

PURPOSE(S):To enable the IRS to enhance

protection of sensitive tax returninformation by assuring the public thatits tax information is being protected inan ethical and legal manner, therebypromoting voluntary taxpayercompliance. The system is to detect andcounter unauthorized access, use, fraudand abuse of tax return information. Thesystem provides protection bymonitoring and tracking, throughanalysis of audit logs, accesses to anduse of IRS electronic records.


Disclosure of tax returns and taxreturn information may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulations; (2) Disclose information ina proceeding before a court, adjudicativebody, or other administrative bodybefore which the agency is authorized toappear when: (a) The agency, or (b) anyemployee of the agency in his or herofficial capacity, or (c) any employee ofthe agency in his or her individualcapacity where the Department ofJustice or the agency has agreed torepresent the employee, or (d) theUnited States, when the agencydetermines that litigation is likely toaffect the agency, is a party to litigationor has an interest in such litigation, andthe use of such records by the agency isdeemed to be relevant and necessary tothe litigation or administrativeproceeding and not otherwiseprivileged; (3) Provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(4) Provide information to third parties



during the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (5) Provide information tounions recognized as exclusivebargaining representatives under theCivil Service Reform Act of 1978, 5U.S.C. 7111 and 7114, the MeritSystems Protection Board, arbitrators,the Federal Labor Relations Authority,and other parties responsible for theadministration of Federal labor actionsor grievances or conductingadministrative hearings or appeals or ifneeded in the performance of otherauthorized duties; (6) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice; and (7) Discloseinformation to the defendant in acriminal prosecution, the Department ofJustice, or a court of competentjurisdiction where required in criminaldiscovery or by the Due Process Clauseof the Constitution.


STORAGE:

Electronic storage, either by magneticor optical media, and paper copy.

RETRIEVABILITY:

(1) Indexed by name, social securitynumber (SSN) or other unique identifierassigned to an IRS employee orcontractor who has been granted accessto an IRS computer system, or otherindividuals who have illegally accessedan application which processes taxpayerinformation. (2) Indexed by name, SSN,or other unique identifier assigned to anIRS employee or contractor who hasbeen granted access to paper records. (3)Retrieved by the Taxpayer IdentificationNumber (SSN, EIN, or ITIN).

SAFEGUARDS:

Access controls will not be less thanthose described in TD P 71–10,Department of Treasury SecurityManual, IRM 2.1.10 Internal RevenueManual—Information Systems Security,and IRM 1(16)12 Internal RevenueManual—Managers Security Handbook.


Records are maintained in accordancewith record disposition handbooks, IRM1(15)59.


Chief, Security Program Section,Telecommunication and OperationsDivision, Information Systems, InternalRevenue Service, Department of theTreasury, 1111 Constitution Ave., NW,Washington, DC 20220.

NOTIFICATION PROCEDURE:This system of records is exempt from

certain provisions of the Privacy Act.

RECORD ACCESS PROCEDURES:This system of records is exempt from

certain provisions of the Privacy Actand may not be accessed for the purposeof determining if the system contains arecord pertaining to a particularindividual.

CONTESTING RECORD PROCEDURES:This system of records is exempt and

may not be accessed for purposes ofinspection or contest of record contents.Also, 26 U.S.C. 7852(e) prohibitsPrivacy Act amendment of tax records.

RECORD SOURCE CATEGORIES:This system of records is exempt from

the Privacy Act provision whichrequires that record source categories bereported. (See ‘‘Exemptions Claimed forthe System,’’ below.)


552a(c)(3), (d)(1), (d)(2), (d)(3), (d)(4),(e)(1), (e)(4)(G), (H) and (I), and (f) of thePrivacy Act pursuant to 5 U.S.C.552a(k)(2). (see 31 CFR 1.36)

Treasury/IRS 34.021

SYSTEM NAME:Personnel Security Investigations,

National Background InvestigationsCenter—Treasury/IRS.

SYSTEM LOCATION:National Background Investigations

Center, P.O. Box 248, Florence, KY41022–0248.


Current, former and prospectiveemployees of: Internal Revenue Service,Office of the Secretary of the Treasury,Office of the General Counsel, Office ofthe Treasurer of the United States,Office of the Comptroller of theCurrency, Office of InternationalFinance, Financial Management Service,Bureau of Engraving and Printing,Bureau of the Mint, Bureau of the PublicDebt, Federal Law Enforcement TrainingCenter, and Private Contractors at IRSFacilities.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) Federal Employment Application

Forms; (2) Results of National AgencyChecks (prior reports and records fromFBI Investigative Files, FingerprintFiles, Office of Personnel Management,Defense Central Index of Investigations,House Committee on Internal Security,and Coast Guard Intelligence); (3)Employees’ Tax Account Histories; (4)

Results of Employees’ TaxExaminations; (5) Employees’ FinancialStatements; (6) A summary report, anarrative report, notes and/or writtenreplies resulting from the investigator’sinquiries into the subject’s scholasticrecord, prior employment, militaryservice, references, neighbors,acquaintances or other knowledgeablesources, police records and past creditrecord; (7) Report of action taken bymanagement personnel adjudicating anyderogatory information developed bythe investigation; (8) Report of legalaction resulting from violations ofstatutes referred for prosecution.


5 U.S.C. 301; 26 U.S.C. 7602, 7608,7801 and 7802; Executive Order 10450;Executive Order 11222.

PURPOSE(S):

This system documents personnelsecurity investigations conducted forthe purpose of furnishing to properauthorities sufficient informationconcerning a person’s character,reputation and loyalty to the UnitedStates. They also serve as a basis fordetermining a person’s suitability foremployment or retention inemployment and the issuance ofsecurity clearances.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, state, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlement



negotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (6) provideinformation to third parties during thecourse of an investigation to the extentnecessary to obtain informationpertinent to the investigation.


STORAGE:Paper records, in folders, maintained

in file cabinets, or on magnetic media.

RETRIEVABILITY:By name of individual to whom it

applies, cross-referenced third parties,and/or by case number.


those provided by the AutomatedInformation System Security Handbook,IRM 2(10)00. Records will be accessibleto National Background InvestigationsCenter personnel on a need-to-knowbasis, all of whom have been the subjectof background investigations.Computerized records are passwordprotected.


with IRM Part X, National BackgroundInvestigations Center, Exhibit (10)110–2.


practices: Assistant Commissioner,(Support Services). Official maintainingthe system: Director, NationalBackground Investigations Center, P.O.Box 248, Florence, KY 41022–0248.



RECORD ACCESS PROCEDURES:Individuals seeking access to this

system of records, or seeking to contestits content, may inquire in accordancewith instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the IRS NationalBackground Investigations Center, P.O.

Box 248, Florence, KY 41022–0248,Attn: Disclosure Specialist.



RECORD SOURCE CATEGORIES:Employment Application Forms

submitted by subjects of investigation.Financial information from subjects.Federal, State and Local GovernmentAgencies (Police, Court and VitalStatistics records). Credit ReportingAgencies. Neighbors (former andpresent). References. Former andpresent employers and co-workers.Other third party sources. Schools. TaxReturns and Examination Results.Information provided by the individualunder investigation.


exempt from certain provisions of thePrivacy Act pursuant to 5 U.S.C.552a(k)(5).

Treasury/IRS 34.022

SYSTEM NAME:National Background Investigations

Center Management Information System(NBICMIS)—Treasury/IRS.

SYSTEM LOCATION:National Background Investigations

Center, P.O. Box 248, Florence, KY41022–0248.


Current and former employees of theInternal Revenue Service within theDepartment of the Treasury, and privatecontractors at IRS facilities.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) NBICMIS personnel system

records contain National BackgroundInvestigations Center (NBIC) employeename, office, start of employment,series/grade, title, separation date; (2)NBICMIS tracking records contain statusinformation on investigations frompoint of initiation through conclusion;(3) NBICMIS timekeeping recordscontain assigned cases and distributionof time; (4) NBICMIS case trackingrecords contain backgroundinvestigations.


7801 and 7802; Executive Order 11222.

PURPOSE(S):The purpose of NBICMIS is to: (1)

Effectively manage NBIC resources andassess the effectiveness of current NBICprograms as well as assist in

determining budget and staffrequirements. (2) Provide the technicalability for other components of theService to analyze trends in integritymatters on an organizational, geographicand violation basis.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agencies,or other public authority, responsiblefor investigating or prosecuting theviolations of, or for enforcing orimplementing a statute, rule, regulation,order, or license, where the disclosingagency becomes aware of an indicationof a violation or potential violation ofcivil or criminal law or regulation; (2)Disclose information to the Departmentof Justice for the purpose of litigating anaction or seeking legal advice.Disclosure may be made during judicialprocesses; (3) Disclose information to aFederal, State, or local, or other publicauthority, maintaining civil, criminal orother relevant enforcement informationor other pertinent information, whichhas requested information relevant to ornecessary to the requesting agency’s,bureau’s, or authority’s hiring orretention of an individual, or issuanceof a security clearance, license, contract,grant, or other benefit; (4) Discloseinformation in a proceeding before acourt, adjudicative body, or otheradministrative body before which theagency is authorized to appear when: (a)The agency, or (b) any employee of theagency in his or her official capacity, or(c) any employee of the agency in his orher individual capacity where theDepartment of Justice or the agency hasagreed to represent the employee; or (d)the United States, when the agencydetermines that litigation is likely toaffect the agency, is a party to litigationor has an interest in such litigation, andthe use of such records by the agency isdeemed to be relevant and necessary tothe litigation or administrativeproceeding and not otherwiseprivileged; (5) Provide information to aCongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(6) Provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (7) Provideinformation to third parties during thecourse of an investigation to the extent



necessary to obtain informationpertinent to the investigation; (8)Disclose information to a public orprofessional licensing organizationwhen such information indicates, eitherby itself or in combination with otherinformation, a violation or potentialviolation of professional standards, orreflects on the moral, educational, orprofessional qualifications of anindividual who is licensed or who isseeking to become licensed.


STORAGE:


RETRIEVABILITY:

By name of individual to whom itapplies, social security number, or casenumber.

SAFEGUARDS:

Access is limited to authorizedSupport Services personnel who have adirect need to know. Hard copy of datais stored in rooms of limitedaccessibility except to employees. Theserooms are locked after business hours.Access to magnetic media is controlledby computer passwords. Access tospecific NBICMIS records is furtherlimited by computer security programslimiting access to select personnel.


Records are periodically updated toreflect changes and are retained andarchived as long as deemed necessary.


Official prescribing policies andpractices: Assistant Commissioner,(Support Services). Official maintainingthe system: Director, NationalBackground Investigations Center, P.O.Box 248, Florence, KY 41022–0248.


Individuals seeking to determine ifthis system of records contains a recordpertaining to them may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Record access procedures’’ below.


Individuals seeking access to thissystem of records, or seeking to contestits content, may inquire in accordancewith instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the IRS NationalBackground Investigations Center, P.O.Box 248, Florence, KY 41022–0248,Attn: Disclosure Specialist.



RECORD SOURCE CATEGORIES:Current and former employees of the

Internal Revenue Service.


552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3),(d)(4), (e)(1), (e)(2), (e)(3), (e)(4)(G), (H)and (I), (e)(5), (e)(8), (f) and (g) of thePrivacy Act pursuant to 5 U.S.C.552a(j)(2).

Treasury/IRS 34.037

SYSTEM NAME:IRS Audit Trail and Security Records

System-Treasury/IRS.

SYSTEM LOCATION:National Office, Area Offices,

Regional Offices, Service Centers,Computing Centers. (See IRS AppendixA for addresses of IRS offices).


Individuals who have accessed, byany means, information containedwithin IRS electronic or paper records.

CATEGORIES OF RECORDS IN THE SYSTEM:Electronic and paper records

concerning IRS employees orcontractors or other individuals whohave accessed IRS records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:5 U.S.C. 301: 26 U.S.C. 6103, 7213,

7213A , 7214, 7608, 7803, and 18 U.S.C.1030(a)(2)(B).

PURPOSE(S):To enable the IRS to enhance

protection of sensitive information byassuring the public and employees thattheir information is being protected inan ethical and legal manner.


Disclosure of IRS tax return andreturn information may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulations, or foreign governmentunder a tax treaty; (2) Disclose

information in a proceeding before acourt, adjudicative body, or otheradministrative body before which theagency is authorized to appear when: (a)The agency, or (b) any employee of theagency in his or her official capacity, or(c) any employee of the agency in his orher individual capacity where theDepartment of Justice or the agency hasagreed to represent the employee, or (d)the United States, when the agencydetermines that litigation is likely toaffect the agency, is a party to litigationor has an interest in such litigation, andthe use of such records by the agency isdeemed to be relevant and necessary tothe litigation or administrativeproceeding and not otherwiseprivileged; (3) Provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the informationpertains; (4) Provide information tothird parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation; (5) Provide information tounions recognized as exclusivebargaining representatives under theCivil Service Reform Act of 1978, 5U.S.C. 7111 and 7114, the MeritSystems Protection Board, arbitrators,the Federal Labor Relations Authority,and other parties responsible for theadministration of Federal labor actionsor grievances or conductingadministrative hearings or appeals or ifneeded in the performance of otherauthorized duties; (6) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice; and, (7) Discloseinformation to the defendant in acriminal prosecution, the Department ofJustice, or a court of competentjurisdiction where required in criminaldiscovery or by the Due Process Clauseof the Constitution.


STORAGE:Electronic and paper.

RETRIEVABILITY:(1) Indexed or retrieved by name,

social security number (SSN) or otherunique identifier assigned to an IRSemployee or contractor or otherindividual who has been granted accessto IRS records. (2) Retrieved or indexedby a Taxpayer Identification Number.


those described in TD P 71–10,Department of Treasury SecurityManual, IRM 2.1.10 Automated



Information Systems Security, and IRM1(16)12 Managers Security Handbook.


Records are maintained in accordancewith record disposition handbooks, IRM1(15)59.


Chief, Security Program Section,Telecommunication and OperationsDivision, Information Systems, InternalRevenue Service, Department of theTreasury, 1111 Constitution Ave., NW,Washington, D.C. 20224 or head of theoffice maintaining the file.


This system of records is exempt fromcertain provisions of the Privacy Act.


This system of records is exempt fromcertain provisions of the Privacy Actand may not be accessed for the purposeof determining if the system contains arecord pertaining to a particularindividual.


This system of records is exempt andmay not be accessed for purposes ofinspection or contest of record contents.Also, 26 U.S.C. 7852(e) prohibitsPrivacy Act amendment of tax records.


Records contained in the IRS AuditTrail and Security Records System areobtained from three sources: (1)Information provided by authorizedusers to managers used for establishingaccess control; (2) informationautomatically recorded by informationsecurity audit functions of the operatingsystems and various IRS applicationswhich process IRS information; and (3)information derived from IRS records inpaper and electronic format.


This system is exempt from 5 U.S.C.552a(c)(3), (d)(1), (d)(2), (d)(3), (d)(4),(e)(1), (e)(4)(G), (H) and (I), and (f) of thePrivacy Act pursuant to 5 U.S.C.552a(k)(2). (see 31 CFR 1.36).

Treasury/IRS 36.001

SYSTEM NAME:

Appeals, Grievances and ComplaintsRecords-Treasury/IRS.

SYSTEM LOCATION:

National Office, Area offices, InternalRevenue Service Centers/Campuses,Detroit Computing Center, and theMartinsburg Computing Center. (see IRSappendix A for addresses).


Applicants for Federal employment,current and former Federal employees(including annuitants) who submitappeals, grievances, or complaints forresolution.

CATEGORIES OF RECORDS IN THE SYSTEM:This system of records contains

information or documents relating to adecision or determination made by anagency or other appropriate actionorganization (e.g., Office of PersonnelManagement, Equal EmploymentOpportunity Commission, MeritSystems Protection Board) affecting anindividual. The records consist of theinitial appeal or complaint, letters ornotices to the individual, record ofhearings when conducted, materialsplaced into the record to support thedecision or determination, affidavits orstatements, testimonies of witnesses,investigative reports, instructions to anagency about action to be taken tocomply with decisions, and relatedcorrespondence, opinions andrecommendations.

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, ExecutiveOrder 9830, 10577, 10987, 11222, 11478and 11491; and Pub. L. 92–261 (EEO Actof 1972), and Pub. L. 93–259.

PURPOSE(S):This system consists of records

compiled for administrative purposes,for appeals, grievances and complaints.Automated Labor and EmployeeRelations Tracking System (ALERTS)records are included to provideadministrative tracking for personneladministration.


Disclosure of returns and returninformation may be only made asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Provideinformation to a Member of Congressregarding the status of an appeal,complaint or grievance; (2) disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulations; (3) disclose information to aFederal, state, or local agency,

maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (4) provide information tothe Department of Justice for thepurpose of litigating an action orseeking legal advice. Disclosure may bemade during judicial processes; (5)provide information to other agencies tothe extent provided by law or regulationand as necessary to report apparentviolations of law to appropriate lawenforcement agencies; (6) providerecords and information to the Office ofPersonnel Management, Merit SystemsProtection Board or Equal EmploymentOpportunity Commission for thepurpose of properly administeringFederal Personnel Systems inaccordance with applicable laws,Executive Orders and regulations; (7)disclose relevant, non-privilegedinformation to a court, magistrate, oradministrative tribunal, including thepresentation of evidence, disclosures toopposing counsel or witnesses in thecourse of civil discovery, litigation, orsettlement negotiations, in response to asubpoena, or in connection withcriminal law proceedings; (8) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (9) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation; (10) provide informationto a congressional office in response toan inquiry made at the request of theindividual to whom the record pertains.


STORAGE:

Card files, flat paper, lists, forms,folders, binder, microfilm andmicrofiche, punch card, and magneticmedia.

RETRIEVABILITY:

Indexed by the names and casenumber of the individuals on whomthey are maintained.

SAFEGUARDS:

Access controls will not be less thanthose provided for by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12. This



is also in conformance with existingEEOC regulations.


Records are maintained in accordancewith Records Control Schedule 301—General Records Schedules, IRM1(15)59.31.


(a) EEO Discrimination ComplaintRecords—Regional Complaints CenterDirectors; (b) all other records—Director, Human Resources Division, orChief, Personnel Branch, appropriateoffice. (See IRS appendix A foraddresses.)


Individuals seeking to determine ifthis system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed to:Area Director for each Area whoserecords are to be searched; ServiceCenter Director for each Service Centerwhose records are to be searched;Director, Martinsburg Computing Center(for computing center employees only);Director, Detroit Computing Center (forcomputing center employees only);Regional Commissioner for eachRegional Office whose records are to besearched; Director, Personnel Division,National Office; Assistant CommissionerHuman Resources, National Office;Regional Counsel for each region whoserecords are to be searched; AssistantChief Counsel (Disclosure Litigation) forrecords in the National Office of ChiefCounsel. (See IRS appendix A foraddresses.) Individuals should providetheir name, date of birth, agency inwhich employed, and the approximatedate, and the kind of action taken by theagency when making inquiries aboutrecords.


Individuals seeking access to anyrecord contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the appropriate officiallisted above. Individuals should providetheir name, date of birth, POD,approximate date, and the kind of actiontaken by the agency when requestingaccess to, or contest of, records.



RECORD SOURCE CATEGORIES:(1) Individual to whom the record

pertains; (2) Agency and/or otherauthorized Federal officials; (3)Affidavits or statements from employee;(4) Testimony of witnesses; (5) Officialdocuments relating to the appeal,grievance, or complaints; (6)Correspondence from specificorganization or persons.


Treasury/IRS 36.002

SYSTEM NAME:Employee Activity Records—

Treasury/IRS.


Revenue Service Centers/Campuses,Detroit Computing Center, andMartinsburg Computing Center. (See IRSappendix A for addresses.)


Current and former employees of theInternal Revenue Service.

CATEGORIES OF RECORDS IN THE SYSTEM:This system contains records and

information relating to employeeactivities and functions.



These records and information inthese records may be used to: (1)Disclose information to the Departmentof Justice for the purpose of litigating anaction or seeking legal advice.Disclosure may be made during judicialprocesses; (2) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (3) provide information toofficials of labor organizationrecognized under 5 U.S.C. Chapter 71when relevant and necessary to theirduties of exclusive representation; (4)provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (5) provide information toa Congressional office in response to aninquiry made at the request of theindividual to whom the record pertains.


STORAGE:


RETRIEVABILITY:

Indexed by the name of theindividuals on whom they aremaintained.

SAFEGUARDS:

Access controls will not be less thanthose provided by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12. Thisis in conformance with existing OPMregulations.




Supervisor of the organizationalsegment participating in the activity.(See IRS appendix A for addresses.)


Individuals seeking to determine ifthis system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Record access procedures’’ below.Inquiring individuals need only providetheir name.


Individuals seeking access to anyrecord contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the system manager orthe individual designated to maintainthe record. Inquiring individuals needonly provide their name.




Information is derived only from theindividual to whom the record pertains.


None.

Treasury/IRS 36.003

SYSTEM NAME:

General Personnel and PayrollRecords—Treasury/IRS.




Revenue Service Centers, DetroitComputing Center, MartinsburgComputing Center, and the TennesseeComputing Center. Payroll records aremaintained at the Detroit ComputingCenter. (See IRS appendix A foraddresses.) Transaction ProcessingCenter, U.S. Department of Agriculture,National Finance Center.


Prospective, current and formeremployees of the IRS.

CATEGORIES OF RECORDS IN THE SYSTEM:This system consists of a variety of

records relating to personnel actionsand determinations made about anindividual while employed in theFederal service. These records containdata on individuals required by theOffice of Personnel Management (OPM)and maintained in the OfficialPersonnel Folder (OPF). The OPF mayalso contain letters of commendation;awards from non-Federal organizations;recommendations for Federal awards;awards; reprimands; adverse ordisciplinary charges; records relating tolife insurance, health insurance,designation of beneficiary; training; andother records which OPM and IRSrequire or permit to be maintained inthe OPF. This system also includesrecords which are maintained insupport of a personnel action such as aposition management or positionclassification action, a reduction-in-force action (including such documentsas retention registers and notices), andpriority placement actions. Otherrecords maintained about an individualin this system are evaluation records,including appraisal, expectation andpayout records; employee performancefile (EPF) records (includes performanceratings); suggestion files; award files;financial and tax matters; back pay files;jury duty records; special emphasisprograms records, such as UpwardMobility and Handicapped; outsideemployment statements; clearance uponseparation; UnemploymentCompensation Records; adverse anddisciplinary action files; supervisorydrop files; records relating to personnelactions correcting a pay problem;employment of relatives; furlough/recallrecords; work measurement records;emergency notification, employeelocator and current address records;other records relating to the status of anindividual; Executive Resources recordsand Senior Executive Service records;Management Careers Program records;and correspondence files pertaining to

any personnel information contained inthis notice. Payroll records included inthis system are data storage and filerecords system for processing payrolland personnel actions, consisting ofrecords of time and attendance, leave,tax withholding, bond purchases andissuances, emergency salaries, overtimeand holiday pay, optional payrolldeductions, and minority groupdesignator codes.


5 U.S.C. 301, 1302, 2951, 4118, 4308and 4506; and Executive Order 10561.

PURPOSE(S):

This system consists of recordscompiled for personnel administrativepurposes. Automated Labor andEmployee Relations tracking system(ALERTS) records are collected andmaintained in the system to provide amanagement information database. Thissystem also includes automated recordssuch as the Totally AutomatedPersonnel System (TAPS). Informationthat supports evaluations of IRSpersonnel may also be in this system.Listing of employee pseudonyms maybe included in this system of records.


These records and information inthese records may be used to: (1)Provide information to a prospectiveemployer of an IRS employee or formerIRS employee; (2) provide data toupdate Federal Automated CareerSystems (FACS), Executive InventoryFile, and security investigations indexon new hires, adverse actions, andterminations; (3) provide information toa Federal, state, or local agency, otherorganizations or individuals in order toobtain relevant and pertinentinformation about an individual whichis necessary for the hiring or retentionof an individual; letting of a contract; orthe issuance of a license, grant or otherbenefit; (4) request information from aFederal, state, or local agencymaintaining civil, criminal, or otherrelevant enforcement or other pertinentagencies; (5) provide information to theDepartment of Justice for the purpose oflitigating an action or seeking legaladvice. Disclosure may be made duringjudicial process; (6) provide informationto other agencies to the extent providedby law or regulation and as necessary toreport apparent violation of law toappropriate law enforcement agencies;(7) provide information or records,where there is an indication of aviolation or potential violation of law,whether civil, criminal, or regulatory in

nature, to any other appropriate agency,whether Federal, State, or local, chargedwith the responsibility of investigatingor prosecuting such violation or chargedwith enforcing or implementing thestatute, rule, regulation, or order issuedpursuant thereto or upon request ofsuch agency when the agency isinvestigating the possible violation oftheir rules or regulations; (8) providerecords to the Office of PersonnelManagement, Merit Systems ProtectionBoard, Equal Employment OpportunityCommission, and General AccountingOffice for the purpose of properlyadministering Federal Personnelsystems or other agencies’ systems inaccordance with applicable laws,Executive Orders, and applicableregulations; (9) provide information tohospitals and similar institutions ororganizations involved in voluntaryblood donation activities; (10) provideinformation to educational institutionsfor recruitment and cooperativeeducation purposes; (11) provideinformation to a Federal, state, or localagency so that the agency mayadjudicate an individual’s eligibility fora benefit, such as a state unemploymentcompensation board, housingadministration agency and SocialSecurity Administration; (12) provideinformation to financial institutions forpayroll purposes; (13) provideinformation to another agency such asthe Department of Labor or SocialSecurity Administration and state andlocal taxing authorities as required bylaw for payroll purposes; (14) provideinformation to Federal agencies to effectinter-agency salary offset; to effect inter-agency administrative offset to theconsumer reporting agency for obtainingcommercial credit reports; and to a debtcollection agency for debt collectionservices; (15) provide information toofficials of labor organizationsrecognized under 5 U.S.C. Chapter 71when relevant and necessary to theirduties of exclusive representation; (16)provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (17) provide informationto a congressional office in response toan inquiry made at the request of theindividual to whom the record pertains;(18) disclose relevant, non-privilegedinformation to a court, magistrate, oradministrative tribunal, including thepresentation of evidence, disclosure toopposing counsel or witnesses in thecourse of civil discovery, litigation, orsettlement negotiations, in response to asubpoena, or in connection withcriminal law proceedings; (19) provide



information to the news media inaccordance with guidelines contained in28 CFR 50.2 which relate to an agency’sfunctions relating to civil and criminalproceedings; (20) disclosure ofinformation about particular Treasuryemployees may be made to requestingFederal agencies or non-Federal entitiesunder approved computer matchingefforts, limited to only those dataelements considered relevant to makinga determination of eligibility underparticular benefit programsadministered by those agencies orentities or by the Department of theTreasury or any constituent unit of theDepartment, to improve programintegrity, and to collect debts and othermonies owed under those programs;(21) respond to state and localauthorities for support garnishmentinterrogatories; and (22) provideinformation to private creditors for thepurpose of garnishment of wages of anemployee if a debt has been reduced toa judgement.


Disclosures pursuant to 5 U.S.C.552a(b)(12). Disclosures of debtinformation concerning a claim againstan individual may be made from thissystem to consumer reporting agenciesas defined in the Fair Credit ReportingAct (15 U.S.C. 1681a(f)) or the FederalClaims Collection Act of 1966 (31 U.S.C.3701(a)(3)).


STORAGE:

Magnetic media, discs, forms,punched cards, flat paper, lists, cardfiles, forms, folders, binders, microfilmand microfiche.

RETRIEVABILITY:

Records are indexed by anycombination of name, birth date, socialsecurity number, or employeeidentification number.

SAFEGUARDS:

Access controls will be not less thanthose provided by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12. Thisis also in conformance with existingOPM and GAO regulations.




AWSS manager or Director, HumanResources Branch, and Chief, PersonnelBranch, appropriate office; ExecutiveSecretary, Executive Resources Board(for executive resource records);Director of Labor Relations; Chiefs,Transactional Processing Centers;Director, Tennessee Computing Center;Director of Support Services, MidstatesRegion, 4050 alpha Road, 12th Floor,Mail code 1100 MSRO, Dallas, TX75244–4203; Director of SupportServices, Northeast Region, PO Box2815, Church Street Station, New York,NY 10008; Director of Support Services,Southeast Region, PO Box 926, Stop160–R, Atlanta, GA 30370; Director ofSupport Services, Western Region, 1650Mission Street, Room 511, SanFrancisco, CA 94103.


Individuals seeking to determine ifthis system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed to:Area Director for each Area whoserecords are to be searched; ServiceCenter Director for each Service Centerwhose records are to be searched;Director, Martinsburg Computing Center(for computing center employees only);Director, Detroit Computing Center (forcomputing center employees only);Regional Commissioner for eachRegional Office whose records are to besearched; Director, Human ResourcesDivision, National Office; for eachappropriate Division in the NationalOffice; Counsel for each area whoserecords are to be searched; AssistantChief Counsel (Disclosure and PrivacyLaw) for records in the National Officeof Chief Counsel; (See IRS appendix Afor addresses.) Inquiries should includename, date of birth, social securitynumber and post-of-duty.


Individuals seeking access to anyrecord contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the appropriate officiallisted above. Former IRS employeeswho wish to gain access to their recordsshould direct such a request in writing,including their name, date of birth, andsocial security number, to: NationalPersonnel Records Center, NationalArchives and Records Administration,9700 Page Boulevard, St. Louis,Missouri 63132.


above.

RECORD SOURCE CATEGORIES:Information in this system of records

either comes from the individual towhom it applies or is derived frominformation supplied by that individual,except information provided by agencyofficials. Payroll information iscompiled from existing master records,i.e., employees’ official personnelfolders, or the employee. Information isalso obtained directly from anemployee, payroll coordinator, oradministrative officer.


Treasury/IRS 36.005

SYSTEM NAME:Medical Records-Treasury/IRS.

SYSTEM LOCATION:(1) Applicants and current IRS

employees: National Office, Areaoffices, Internal Revenue ServiceCenters/Campuses, Detroit ComputingCenter, and the Martinsburg ComputingCenter. (See IRS appendix A foraddresses.); (2) Former IRS employees:National Personnel Records Center,9700 Page Blvd., St. Louis, Missouri63132. Records may also be maintainedin the offices listed under (1) above.


(1) Applicants for IRS employment;(2) Applicants rejected on medicalgrounds; (3) Applicants for disabilityretirement under the Civil ServiceRetirement Law; (4) IRS employees; (5)Former IRS employees; (6) Visitors ofIRS offices who require medicalattention while on the premises.


(1) Applications for IRS employmentcontaining information relating to anindividual’s medical qualifications tohold a position in the IRS; (2)Applications rejected on medicalgrounds. Information relating to anapplicant’s rejection for a positionbecause of medical reasons; (3)Disability retirement records.Information relating to an individual’scapability (physical or mental) tosatisfactorily perform the duties of theposition he or she holds or held; (4)Health unit medical records (Federalcivilian employees); (5) Informationrelating to an employee’s participationin an occupational health servicesprogram; (6) Qualification examinations(Federal employees). Information relates



to pre-employment, or periodic re-qualification medical examinations toassure that the incumbents are qualified(physically and mentally) tosatisfactorily perform the duties of theposition; (7) Fitness-for-dutyexaminations. Information relating to amedical examination to determine anindividual’s physical or mentalcondition with respect to ability tosatisfactorily perform the duties of theposition held; (8) Alcohol/drugemployee assistance records.Information relating to employeeparticipation in the Federal CivilianAlcoholism and Drug Abuse Program;(9) Injury Compensation Records.Information relating to on-the-jobinjuries of employees and formeremployees; (10) Records relating to theBlood Donor Program; (11) Recordsrelating to drug testing program.


Medical Information relating to theRetirement, Life Insurance and HealthBenefits Programs—5 U.S.C. Chapters81, 87, and 89. Information for Federalemployment—5 U.S.C. 3301.Information relating to the Alcoholism,Drug Abuse and Employee AssistancePrograms—Pub. L. 91–616 and 92–255as amended by Pub. L. 93–282 in regardto confidentiality of patient records.Information relating to the OccupationalHealth Program—5 U.S.C. 7901.Information relating to workman’scompensation—5 U.S.C. 8101.Information relating to drug testing—5U.S.C. 7301.

PURPOSE(S):

Injury compensation records andrecords relating to drug testing arecollected and maintained to effectivelyadminister the Worker’s CompensationProgram and the Drug-Free WorkplaceProgram.


Records and information contained inthese records may be used to: (1)Provide information to other Federalagencies responsible for other Federalbenefits programs administered by theOffice of Workers’ CompensationPrograms; Retired Military Pay Centers;Veterans Administration; SocialSecurity Administration; Office ofPersonnel Management; Privatecontractors engaged in providingbenefits under Federal contracts; (2)disclose information to the Departmentof Justice for the purpose of litigating anaction or seeking advice. Disclosure maybe made during judicial processes; (3)provide information to a congressional

office in response to an inquiry made atthe request of the individual to whomthe record pertains. (4) discloseinformation to other agencies to theextent provided by law or regulation; (5)disclosure may be made to theappropriate Federal, state or localagency where there is an indication ofa violation or potential violation of law,whether civil, criminal, or regulatory innature; (6) Federal, state, or localagencies in order to obtain or releaserelevant and pertinent information to anagency decision concerning the hiringor retention of an individual, theissuance of a security clearance, theletting of a contract or the issuance ofa license, grant or other benefit; (7)disclose information to the PublicHealth Service; (8) disclose informationto an individual’s private physicianwhere medical considerations or thecontent of medical records indicate thatsuch release is appropriate; (9) discloseinformation to an agency designatedemployee representative where suchrepresentative is required by the Officeof Personnel Management; (10) discloseinformation to hospitals and similarinstitutions or organizationsparticipating in blood donor activities;(11) disclosure of Alcoholism, DrugAbuse, and Employee Assistancerecords are limited under Public Laws91–616, 92–255, and 93–282; (12)disclose information to the EqualEmployment Opportunity Commissionwhen needed to resolve a complaint;(13) disclose relevant, non-privilegedinformation to a court, magistrate, oradministrative tribunal in the course ofpresenting evidence, includingdisclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (14) provide information toofficials of labor organizationsrecognized under 5 U.S.C. Chapter 71when relevant and necessary to theirduties of exclusive representation; (15)provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation.


STORAGE:

Magnetic media, discs, flat paper,lists, forms, folders, card files, microfilmand microfiche.

RETRIEVABILITY:Records are indexed by name, social

security number, date of birth and/orclaim number.




with Records Control Schedule 301—General Records Schedules, IRM1(15)59.31.

SYSTEM MANAGER(S) AND ADDRESS:Director, Human Resources Branch, or

Chief, Personnel Branch, appropriateoffice; Associate Chief Counsel (Financeand Management), Regional and AreaCounsels. (See IRS appendix A foraddresses.)


this system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed to:Area Director for each Area whoserecords are to be searched; ServiceCenter Director for each Service Centerwhose records are to be searched;Director, Martinsburg Computing Center(for Computing Center employees only);Director, Detroit Computing Center (forComputing Center employees only);Regional Commissioner for eachRegional Office whose records are to besearched; Director, Human ResourcesBranch, National Office; Chief,Management and Administration,National Office; Counsel for each regionwhose records are to be searched;Assistant Chief Counsel (EnforcementLitigation-Disclosure and Privacy Law)for records in the National Office ofChief Counsel. (See IRS appendix A foraddresses.) Former employees shoulddirect inquiries to: The NationalPersonnel Records Center, 9700 PageBlvd., St. Louis, Missouri 63132.Individuals requesting informationabout this system of records shouldprovide their full name, date of birth,social security number, name andaddress of office in which currently orformerly employed in the Federalservice, and annuity account number, ifany has been assigned.


record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance with



instructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the appropriate officiallisted above.


above.

RECORD SOURCE CATEGORIES:(1) The individual to whom the record

pertains; (2) private physicians; (3)Medical institutions; (4) Office ofWorkers’ Compensation Programs; (5)Military Retired Pay Systems Records;(6) Federal civilian retirement systemsother than Civil Service RetirementSystem; (7) General Accounting officepay, leave allowance cards; (8) OPMRetirement, Life Insurance and HealthBenefits Records System; (9) OPMPersonnel Management Records System.


Treasury/IRS 36.008

SYSTEM NAME:Recruiting, Examining and Placement

Records-Treasury/IRS.

SYSTEM LOCATION:National Office, Area Offices, PODs,

Internal Revenue Service Centers/Campuses, Detroit Computing Center,and Martinsburg Computing Center,(See IRS appendix A for addresses.)


Applicants for IRS employment,current and former employees.

CATEGORIES OF RECORDS IN THE SYSTEM:These records contain information

relating to education, training,employment history and earnings, tests,results of written tests, test scores,qualification determinations,evaluations, appraisals of potential,interview records, responses to testitems and questionnaires, honors, andawards or fellowships. Otherinformation maintained in the recordsincludes military service, date of birth,birthplace, SSN, home address. Recordsmay also be maintained on suitabilitydeterminations, employee participationin special emphasis, placement andrecruiting programs, and employeeturnover records. This system alsoincludes correspondence files relating tothe above mentioned records. Personnelresearch and test validation records areincluded in this system.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:5 U.S.C. 1302, 3109, 3301, 3302, 3304,

3306, 3307, 3309, 3313, 3317, 3318,3319, 3326, 3349, 4103, 5532, 5533 and5723; Executive Order 10577 and 11103.

PURPOSE(S):This system is to determine eligibility

for employment.


These records and information inthese records may be used to: (1)Disclose information to the Departmentof Justice for the purpose of litigating anaction or seeking legal advice.Disclosure may be made during judicialprocesses; (2) disclose information toother agencies to the extent provided bylaw or regulation and as necessary toreport apparent violations of law toappropriate law enforcement agencies;(3) disclose information and records tothe Office of Personnel Management,Merit Systems Protection Board, or theEqual Employment OpportunityCommission, for the purpose of properlyadministering Federal PersonnelSystems in accordance with applicablelaws, Executive Orders and regulations;(4) refer applicants to officials of Federalgovernment agencies for purposes ofconsideration for placement in positionsfor which an applicant has applied andis qualified; to state and localgovernments with permission of anapplicant for the purpose ofemployment consideration; and to refercurrent IRS employees to Federalagencies for consideration for transfer,reassignment, and promotion; (5)disclose information to educationalinstitutions in connection withrecruiting efforts; (6) discloseinformation or records where there is anindication of a violation or potentialviolation of law, whether civil, criminalor regulatory in nature, to any otherappropriate agency, whether Federal,state or local charged with theresponsibility of investigating orprosecuting such violation or chargedwith enforcing or implementing thestatute, or rule; (7) request informationfrom a Federal, state or local agencymaintaining civil, criminal, or otherrelevant enforcement or other pertinentinformation, such as licenses, ifnecessary to obtain relevant informationto an agency decision concerning thehiring or retention of an employee, theissuance of a security clearance, theletting of a contract, or the issuance ofa license, grant or other benefit; (8)provide information to a Federal agency,in response to its request, in connectionwith the hiring or retention of anemployee, the letting of a contract, orissuance of a license, grant, or otherbenefit by the requesting agency to theextent that the information is relevantand necessary to the requesting agency’sdecision on that matter; (9) disclose

relevant, non-privileged information toa court, magistrate, or administrativetribunal, including the presentation ofevidence, disclosures to opposingcounsel or witnesses in the course ofcivil discovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (10) provide information toofficials of labor organizationsrecognized under 5 U.S.C. chapter 71when relevant and necessary to theirduties of exclusive representation; (11)provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (12) provide informationto a Congressional office in response toan inquiry made at the request of theindividual to whom the record pertains.


STORAGE:Magnetic tapes, punched cards, discs,

card files, lists, flat paper, microfilm,microfiche, forms and folders.

RETRIEVABILITY:Records are indexed by name,

combination of birth date, socialsecurity account number, and anidentification number that is applicable.

SAFEGUARDS:Access Controls will not be less than

those provided for by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12. Thisis in conformance with existing OPMregulations.



SYSTEM MANAGER(S) AND ADDRESS:Director, Human Resources Branch (or

equivalent), or Chief, Personnel Branch(or equivalent), appropriate office. (SeeIRS appendix A for addresses.)


this system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed to:Area Director for each Area whoserecords are to be searched; ServiceCenter Director for each Service Centerwhose records are to be searched;Director, Martinsburg Computing Center(for Computing Center employees only);



Director, Detroit Computing Center (forComputing Center employees only);Commissioner for each Office whoserecords are to be searched; Director,Personnel Branch, National Office;Chief, Management and Administration,National Office; or other appropriateofficial. (See appendix A.) Individualsshould provide name, date of birth,social security number, identificationnumber (if known), approximate date ofrecord, and title of examination orannouncement with which concerned.


Individuals seeking access to anyrecord contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the appropriate officialas listed above. This system of recordsmay not be accessed for purposes ofinspection or for contest of content ofTreasury Forms 4825 (Evaluation ofCandidates for Initial ExecutivePlacement) and Treasury Form 4245(Report of Managerial Potential)prepared prior to September 27, 1975.




Information in this system of recordseither comes from the individual towhom it applies or is derived frominformation he or she supplied, exceptreports from medical personnel onphysical qualification; results ofexamination which are made known toapplicants and vouchers supplied byreferences the applicant lists.



Treasury/IRS 36.009

SYSTEM NAME:

Retirement, Life Insurance and HealthBenefits Records System—Treasury/IRS.

SYSTEM LOCATION:

National Office, Area offices, InternalRevenue Service Centers/Campuses, theDetroit Computing Center, and theMartinsburg Computing Center, (See IRSappendix A for addresses.) For formeremployees: Records Division, Bureau ofRetirement, Insurance and OccupationalHealth, Office of PersonnelManagement, Boyers, Pennsylvania.


(1) IRS employees who are covered bythe Civil Service Retirement System(CSRS) or the Federal EmployeesRetirement System (FERS); (2) IRSemployees who have either declined orare covered by the Federal Employees’Group Life Insurance Program or theFederal Employees’ Health BenefitsProgram.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) Documentation of Federal service

creditable under CSRS/FERS; (2)Documentation of coverage ordeclination of coverage under theFederal Employees’ Group LifeInsurance Program, and the FederalEmployees’ Health Benefits Program; (3)Documentation of claim for refund orfor annuity benefits under CSRS/FERS;(4) Documentation of claim for survivorannuity or death benefits under CSRS/FERS; (5) Medical records supportingclaims for disability retirement underCSRS/FERS; (6) Designations ofbeneficiary for benefits payable underCSRS/FERS or the Federal Employees’Group Life Insurance Program; (7) Allother information necessary to enableoffices to recruit annuitants for shortterm assignments and to send themrequested publications.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:5 U.S.C. Chapters 83, 87, and 89.

PURPOSE(S):Retirement, life insurance, and health

insurance benefit records are collectedand maintained to effectively administerthe Federal Employee’s RetirementSystem (FERS); Civil Service RetirementSystem (CSRS); Federal Employee’sGroup Life Insurance Plan, and theFederal Employees’ Health BenefitProgram.


These records and information inthese records may be used to: (1)Provide information to the Office ofWorkers’ Compensation Programs,Veterans Administration PensionBenefits Program, Social Security OldAge, Survivor and Disability Insuranceand Medicare Programs, and Federalcivilian employee retirement systemsother than the Civil Service RetirementSystem, when requested by thatprogram or system or by the individualcovered by this system of records, foruse in determining an individual’sclaim for benefits under such system; (2)provide information necessary tosupport a claim for life insurancebenefits under the Federal Employees’

Group Life Insurance Program to theOffice of Federal Employees’ Group LifeInsurance, 4 East 24th Street, New York,N.Y. 10010; (3) provide informationnecessary to support a claim for healthinsurance benefits under the FederalEmployees’ Health Benefits Program toa health insurance carrier or planparticipating in the program; (4)disclose information to the Departmentof Justice for the purpose of litigating anaction or seeking legal advice.Disclosure may be made during judicialprocesses; (5) provide information toother agencies to the extent provided bylaw or regulation and as necessary toreport apparent violations of law toappropriate law enforcement agencies;(6) disclose information to a Federal,state, or local agency, maintaining civil,criminal or other relevant enforcementinformation or other pertinentinformation, which has requestedinformation relevant to or necessary tothe requesting agency’s or the bureau’shiring or retention of an individual, orissuance of a security clearance, license,contract, grant, or other benefit; (7)provide information and records to theOffice of Personnel Management for thepurpose of properly administeringFederal Personnel Systems inaccordance with applicable laws,Executive Orders and regulations; (8)provide information to an agencydesignated employee representativewhen such representative is requiredunder Office of Personnel Managementregulations; (9) provide information tohospitals and similar institutions toverify an employee’s coverage in theFederal Employees’ Health BenefitsProgram; (10) provide information to theEqual Employment OpportunityCommission when needed to resolve acomplaint; (11) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunalincluding the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (12) provide information toofficials of labor organizationsrecognized under 5 U.S.C. Chapter 71when relevant and necessary to theirduties of exclusive representation; (13)provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (14) provide informationto a Congressional office in response toan inquiry made at the request of theindividual to whom the record pertains.




STORAGE:

Magnetic media, punched cards,discs, forms, flat paper, card files, lists,folders, microfilm and microfiche.

RETRIEVABILITY:

Records are indexed by name, socialsecurity number, birth date, and byannuity or death claim number.

SAFEGUARDS:Access Controls will not be less than

those provided by the AutomatedInformation System Security Handbook,IRM 2(10)00, and the Manager’sSecurity Handbook, IRM 1(16)12. Thisis also in conformance with existingOPM regulations.



SYSTEM MANAGER(S) AND ADDRESS:Director, Human Resources Branch,

and Chief, Personnel Branch,appropriate office. Associate ChiefCounsel (Finance and Management),Regional and Area Counsels. (See IRSappendix A for addresses.)


(1) Individuals seeking to determine ifthis system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR, part 1, subpart C, appendixB. Inquiries should be addressed to:Area Director for each Area whoserecords are to be searched; ServiceCenter Director for each Service Centerwhose records are to be searched;Director, Martinsburg Computing Center(for Computing Center employees only);Director, Detroit Computing Center (forComputing Center employees only);Regional Commissioner for eachRegional Office whose records are to besearched; Director, Human ResourcesBranch, National Office; Chief,Management and Administration,National Office; Regional Counsel foreach region whose records are to besearched; Assistant Chief Counsel(Enforcement Litigation-DisclosureLitigation) for records in the NationalOffice of the Chief Counsel. (see IRSappendix A for addresses); (2) If theindividual is retired from Federalservice he should direct inquiries to:Associate Director for Compensation,Office of Personnel Management, 1900 EStreet, NW, Washington, DC 20415; (3)if the individual is not retired, but has

been separated from Federal service, heshould direct inquiries to: NationalPersonnel Records Center, 9700 PageBlvd., St. Louis, Missouri 63132.


record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the appropriate officiallisted above. Individuals requestinginformation in this system of recordsshould provide their full name, date ofbirth, social security number, claimnumber, if assigned, and the POD inwhich currently or formerly employed.

CONTESTING RECORDS PROCEDURES:See ‘‘Record access procedures’’

above.

RECORD SOURCE CATEGORIES:The information in this system is

obtained from the following sources: (1)The individual whom the information isabout; (2) GAO Pay, Leave andAllowance Records System; (3) OPMPersonnel Management Records System;(4) NARA National Personnel RecordsCenter; (5) OPM Medical RecordsSystem; (6) Federal civilian retirementsystems other than Civil ServiceRetirement System and FederalEmployees’ Retirement System; (7)Military retired pay system records; (8)Office of Workers’ CompensationPrograms; (9) Veterans AdministrationPension Benefits Programs; (10) SocialSecurity, Old Age, Survivor andDisability Insurance and MedicarePrograms.


Treasury/IRS 37.001

SYSTEM NAME:Abandoned Enrollment

Applications—Treasury/IRS.

SYSTEM LOCATION:Internal Revenue Service, Office of

Director of Practice, C:AP:P, 901 DStreet, SW., Washington, DC, and theDetroit Computing Center, 985 MichiganAve., Detroit, MI 48226.


Individuals who applied forenrollment to practice before theInternal Revenue Service butsubsequently abandoned theirapplications.

CATEGORIES OF RECORDS IN THE SYSTEM:Applications for enrollment to

practice before the Internal Revenue

Service and, in some cases, informationregarding individuals’ fitness forenrollment.


PURPOSE(S):The purpose of this system is to retain

enrollment applications, for the benefitof applicants, until the time limits forpursuing such applications haveexpired.

ROUTINE USES OF RECORD MAINTAINED IN THESYSTEM, INCLUDING CATEGORIES OF USERS ANDTHE PURPOSES OF SUCH USES:

Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forimplementing, a statute, rule,regulation, order or license, where thedisclosing agency becomes aware of anindication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, State or local agencymaintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunalincluding the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa Congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (6) provide information tothe news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings.


STORAGE:File folders.



RETRIEVABILITY:Indexed by name of applicant;

SAFEGUARDS:Those safeguards in effect at Federal

Records Center.

RETENTION AND DISPOSAL:Records are periodically updated to

reflect changes and maintained as longas needed.

SYSTEM MANAGER(S) AND ADDRESS:Internal Revenue Service, Office of

Director of Practice, 1111 ConstitutionAve., NW., Washington, DC 20224.


they are named in this system ofrecords, or gain access to recordsmaintained in this system must submita written request containing thefollowing elements: (1) Identify therecord system; (2) Identify the categoryand type of records sought; (3) Provideat least two items of secondaryidentification (date of birth, employeeidentification number, dates ofemployment or similar information).Inquiries should be addressed as in‘‘Record access procedures’’ below.


record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to: Internal RevenueService Office of the Director ofPractice, C:AP:P, 1111 Constitution Ave,NW., Washington, DC 20224.


above.

RECORD SOURCE CATEGORIES:Information contained in this system

may have been provided by (1) Theapplicant; (2) individuals; (3) theInternal Revenue Service; (4) othergovernment agencies, and (5)professional organizations.


Treasury/IRS 37.002

SYSTEM NAME:Files Containing Derogatory

Information about Individuals WhoseApplications for Enrollment to PracticeBefore the IRS Have Been Denied andApplicant Appeal Files—Treasury/IRS.

SYSTEM LOCATION:(1) Internal Revenue Service, Office of

Director of Practice, 901 D Street, SW.,

Washington, DC; and (2) DetroitComputing Center, 985 MichiganAvenue, Detroit, MI 48226.


Individuals whose applications forenrollment to practice before theInternal Revenue Service have beendenied, including those who haveappealed such denial.

CATEGORIES OF RECORDS IN THE SYSTEM:Information relating to individuals’

applications and eligibility forenrollment to practice before theInternal Revenue Service.


PURPOSE(S):The purposes of this system of records

are to inform the Director of Practicepersonnel that certain individuals havebeen denied enrollment based onderogatory information and that certainindividuals have appealed denial ofenrollment.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, state, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forimplementing, a statute, rule,regulation, order, or license, where thedisclosing agency becomes aware of anindication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, State or local agencymaintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa Congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;

(5) provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (6) provide information tothe news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings.


STORAGE:

File folders.

RETRIEVABILITY:

Indexed by name of individual.

SAFEGUARDS:

Locked doors. Access is limited toauthorized personnel.


Dispose 25 years after case closed;transfer to Federal Records Center 5years after case closed except for arandom selection of a small number ofdisciplinary cases to be made at 5 yearintervals for retention.


Internal Revenue Service, Office ofDirector of Practice, C:AP:P, 1111Constitution Avenue, NW., Washington,DC 20224.


Individuals wishing to be notified ifthey are named in this system ofrecords, or gain access to recordsmaintained in this system must submita written request containing thefollowing elements: (1) Identify therecord system; (2) Identify the categoryand type of records sought; (3) Provideat least two items of secondaryidentification (date of birth, employeeidentification number, dates ofemployment or similar information).Inquiries should be addressed as in‘‘Record access procedures’’ below.


Individuals seeking access to anyrecord contained in this system ofrecords or seeking to contest itscontents, may inquire in accordancewith instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the InternalRevenue Service, Office of Director ofPractice, C:AP:P, 1111 ConstitutionAvenue, NW., Washington, DC 20224.






may have been provided by: (1)Individuals; (2) the Internal RevenueService; (3) other Government agencies,and (4) professional organizations.


552a (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H),(e)(4)(I) and (f) of the Privacy Actpursuant to 5 U.S.C. 552a(k)(2).

Treasury/IRS 37.003

SYSTEM NAME:Closed Files Containing Derogatory

Information About Individuals’ PracticeBefore the Internal Revenue Service andFiles of Attorneys and Certified PublicAccountants Formerly Enrolled toPractice—Treasury/IRS.

SYSTEM LOCATION:(1) Internal Revenue Service, Office of

Director of Practice, 901 D Street SW.,Washington; and (2) Detroit ComputingCenter, 985 Michigan Avenue, Detroit,MI 48226.


Individuals eligible to practice beforethe Internal Revenue Service (attorneys,certified public accountants andenrolled agents).


enrollments to practice before theInternal Revenue Service and derogatoryand other information regarding suchpractice.



are to permit Director of Practicepersonnel to evaluate new derogatoryinformation about an individual’spractice before the Internal RevenueService in light of past evidence ofmisconduct, and to retain informationon formerly enrolled attorneys andcertified public accountants whom theDirector of Practice might need tocontact with regard to their eligibility topractice before the Internal RevenueService.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriate

Federal, state, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forimplementing, a statute, rule,regulation, order, or license, where thedisclosing agency becomes aware of anindication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, state, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa Congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (6) provide information tothe news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings.


STORAGE:

File folders; electronic media.

RETRIEVABILITY:

Indexed by name of individual.

SAFEGUARDS:



Dispose 25 years after case closed;transfer to Federal Records Center 5years after case closed except for arandom selection of a small number ofdisciplinary cases to be made at 5-yearintervals for retention.


Internal Revenue Service, Office ofDirector of Practice, C:AP:P, 1111Constitution Avenue NW., Washington,DC 20224.




record contained in this system ofrecords or seeking to contest itscontents, may inquire in accordancewith instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the InternalRevenue Service, Office of Director ofPractice, C:AP:P, 1111 ConstitutionAvenue NW., Washington, DC 20224.


above.


may have been provided by: (1)Individuals, (2) Internal RevenueService, (3) other government agencies,and (4) professional organizations.



Treasury/IRS 37.004

SYSTEM NAME:Derogatory Information (No Action)—

Treasury/IRS.


Director of Practice, C:AP:P, 901 DStreet SW., Washington, DC.


Attorneys, certified publicaccountants, enrolled agents and others.

CATEGORIES OF RECORDS IN THE SYSTEM:Such files contain derogatory

information concerning attorneys,certified public accountants, andenrolled agents and others over whomthere is no current jurisdiction, wheresuch information is subject to futuredevelopment, or where suchinformation is not sufficiently serious tobe currently considered a case file.




31 U.S.C. 330.

PURPOSE(S):

The purpose of this system of recordsis to permit Director of Practicepersonnel to evaluate new derogatoryinformation about an individual’spractice before the Internal RevenueService in light of past evidence ofmisconduct.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, state, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forimplementing, a statute, rule,regulation, order, or license, where thedisclosing agency becomes aware of anindication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, state, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (6) provide information tothe news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings.


STORAGE:


RETRIEVABILITY:Indexed by name of individual.

SAFEGUARDS:Locked doors. Access is limited to

authorized personnel.

RETENTION AND DISPOSAL:Dispose after 5 years by burning.


Director of Practice, C:AP:P, 1111Constitution Avenue NW, Washington,DC 20224.




record contained in this system ofrecords, or seeking to contest itscontents, may inquire in accordancewith instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the InternalRevenue Service, Office of Director ofPractice, C:AP:P, 1111 ConstitutionAvenue NW., Washington, DC 20224.


above.


may have been provided by (1)Individuals, (2) the Internal RevenueService, (3) other government agencies,and (4) professional organizations.



Treasury/IRS 37.005

SYSTEM NAME:Present Suspensions and Disbarments

Resulting from AdministrativeProceeding-Treasury/IRS.


Director of Practice, C:AP:P, 901 DStreet, SW, Washington, DC.


Individuals formerly eligible topractice before the Internal RevenueService but now either suspended ordisbarred from such practice after beingaccorded due notice and opportunity forhearing.


enrollment to practice before theInternal Revenue Service, derogatoryand other information regarding suchpractice, and record of proceedings.



are to retain derogatory informationabout an individual’s practice before theInternal Revenue Service, to retain arecord of how such information wasevaluated by Director of Practicepersonnel, to retain a record of how anindividual responded to allegations ofmisconduct, to retain a record ofproceeding before an administrative lawjudge, to inform Director of Practicepersonnel that certain individuals havebeen suspended or disbarred, and topermit Director of Practice personnel toassemble and consider new informationbearing on an individual’s eligibility forreinstatement to practice.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Transferinformation regarding suspension ordisbarment of attorneys, certified publicaccountants and enrolled agents toprofessional organizations; (2) disclosepertinent information to appropriateFederal, State, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forimplementing, a state, rule, regulation,order, or license, where the disclosingagency becomes aware of an indicationof a violation or potential violation ofcivil or criminal law or regulation; (3)disclose information to a Federal, state,or local agency, maintaining civil,criminal or other relevant enforcementinformation or other pertinentinformation, which has requestedinformation relevant to or necessary tothe requesting agency’s or the bureau’shiring or retention of an individual, orissuance of a security clearance, license,contract, grant, or other benefit; (4)disclose relevant, non-privileged



information to a court, magistrate, oradministrative tribunal, including thepresentation of evidence, disclosures toopposing counsel or witnesses in thecourse of civil discovery, litigation, orsettlement negotiations, in response to asubpoena, or in connection withcriminal law proceedings; (5) provideinformation to a congressional office inresponse to an inquiry made at therequest of the individual to whom therecord pertains; (6) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation; (7) provide information tothe news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings.


STORAGE:File folders; electronic media.




RETENTION AND DISPOSAL:Dispose 25 years after case closed;

transfer to Federal Records Center 5years after case closed except for arandom selection of a small number ofdisciplinary cases to be made at 5-yearintervals for retention.


Director of Practice, C:AP:P, 1111Constitution Avenue NW., Washington,DC 20224.




record contained in this system ofrecords, or seeking to contest itscontents, may inquire in accordance

with instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the InternalRevenue Service, Office of Director ofPractice, C:AP:P, 1111 ConstitutionAvenue NW, Washington, DC 20224.




may have been provided by: (1)Individuals, (2) Internal RevenueService, (3) other government agencies,and (4) professional organizations.



Treasury/IRS 37.006

SYSTEM NAME:General Correspondence File-

Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service, Office ofDirector of Practice, 901 D Street SW.,Washington, DC.


General public.


General inquiries and comments fromthe general public.


31 U.S.C. 330.

PURPOSE(S):

The purpose of this system is topermit Director of Practice personnel toretrieve selected correspondence fromthe general public by thecorrespondent’s last name.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, state, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forimplementing, a state, rule, regulation,order, or license, where the disclosingagency becomes aware of an indicationof a violation or potential violation ofcivil or criminal law or regulation; (2)disclose information to a Federal, state,

or local agency, maintaining civil,criminal or other relevant enforcementinformation or other pertinentinformation, which has requestedinformation relevant to or necessary tothe requesting agency’s or the bureau’shiring or retention of an individual, orissuance of a security clearance, license,contract, grant, or other benefit; (3)disclose relevant, non-privilegedinformation to a court, magistrate, oradministrative tribunal, including thepresentation of evidence, disclosures toopposing counsel or witnesses in thecourse of civil discovery, litigation, orsettlement negotiations, in response to asubpoena, or in connection withcriminal law proceedings; (4) provideinformation to a congressional office inresponse to an inquiry made at therequest of the individual to whom therecord pertains; (5) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation; (6) provide information tothe news media in accordance withguidelines contained in 28 CFR 50.2which relate to any agency’s functionsrelating to civil and criminalproceedings.


STORAGE:File folders.

RETRIEVABILITY:Correspondence is indexed

alphabetically by writer.



RETENTION AND DISPOSAL:Destroyed after 3 years.


Director of Practice, C:AP:P, 1111Constitution Avenue, NW., Washington,DC 20224.






record contained in this system ofrecords, or seeking to contest itscontents, may inquire in accordancewith instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the InternalRevenue Service, Office of Director ofPractice, C:AP:P, 1111 ConstitutionAvenue, NW., Washington, DC 20224.


above.


has been provided by the general public.


Treasury/IRS 37.007

SYSTEM NAME:Inventory-Treasury/IRS.


Director of Practice, C:AP:P, 901 DStreet, SW. Washington, DC; InternalRevenue Service, Long Island Appeals,50 Clinton Street, Hempstead, NY11550; and Internal Revenue Service,Appeals Office, 701 Market Street, Suite2200, Philadelphia, PA 19106.


(1) Attorneys, certified publicaccountants and enrolled agents aboutwhich alleged misconduct in theirpractice before the Internal RevenueService is being reviewed andevaluated; (2) Appraisers who have beenreferred to the Director of Practice forreview and evaluation of conduct whichresulted in assessment of a penaltyunder 26 U.S.C. 6701(s); and (3)Applicants for enrollment to practicebefore the Internal Revenue Servicewhose applications are being reviewedand evaluated.


enrollment or eligibility to practicebefore the Internal Revenue Service, andinformation relating to their conduct insuch practice; and information relatingto appraisers and applicants forenrollment.



are to inform Director of Practicepersonnel of current derogatory

information about an individual’spractice before the Internal RevenueService, to permit Director of Practicepersonnel to evaluate such informationand an individual’s response toallegations of misconduct, and to permitDirector of Practice personnel to makerecommendations as to the dispositionof cases.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, state, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forimplementing, a statute, rule,regulation, order, or license, where thedisclosing agency becomes aware of anindication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, state, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (6) provide information tothe news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings.




SAFEGUARDS:



Dispose 25 years after case closed;transfer to Federal Records Center 5years after case is closed except for arandom selection of a small number ofdisciplinary cases to be made at 5-yearintervals for retention.


Internal Revenue Service, Office ofDirector of Practice, C:AP:P, 1111Constitution Avenue NW, Washington,DC 20224.


Individuals wishing to be notified ifthey are named in this system ofrecords, or gain access to recordsmaintained in this system must submita written request containing thefollowing elements: (1) Identify therecord system; (2) Identify the categoryand type of records sought; (3) Provideat least two items of secondaryidentification (date of birth, employeeidentification number, dates ofemployment or similar information).Inquiries should be addressed as in‘‘Record access procedures’’ below.


Individuals seeking access to anyrecord contained in this system ofrecords, or seeking to contest itscontents, may inquire in accordancewith instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the InternalRevenue Service, Office of Director ofPractice, C:AP:P, 1111 ConstitutionAvenue NW, Washington, DC 20224.




Information contained in this systemmay have been provided by: (1)Individuals, (2) Internal RevenueService, (3) other government agencies,and (4) professional organizations.


This system is exempt from 5 U.S.C.552a (c)(3), (d), (e)(1), (e)(4)(G), (e)(4)(H),(e)(4)(I) and (f) of the Privacy Actpursuant to 5 U.S.C. 552a(k)(2).

Treasury/IRS 37.008

SYSTEM NAME:

Register of Docketed Cases andApplicant Appeals -Treasury/IRS.




Director of Practice, C:AP:P, 901 DStreet SW, Washington, DC.


Individuals against whom complaintshave been filed with the Office ofDirector of Practice pursuant to Title 31,CFR, subpart C, § 10.54, for allegedviolation of the regulations governingpractice before the Internal RevenueService and individuals who haveappealed to the Secretary of theTreasury, the denials of theirapplication for enrollment to practicebefore the Internal Revenue Service.

CATEGORIES OF RECORDS IN THE SYSTEM:Record of actions taken in cases

docketed for hearings and record ofactions taken on appeals from denials ofapplications for enrollment.



are to permit Director of Practicepersonnel to assign sequential numbersto cases in which complaints will beissued and to inform Director of Practicepersonnel of which cases are on appealwith the Secretary of the Treasury.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, state, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forimplementing, a statute, rule,regulation, order, or license, where thedisclosing agency becomes aware of anindication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, state, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civil

discovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (6) provide information tothe news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings.



RETRIEVABILITY:Indexed by complaint number and by

name of the individual.










record contained in this system ofrecords, or seeking to contest itscontents, may inquire in accordancewith instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the InternalRevenue Service, Office of Director ofPractice, C:AP:P, 1111 ConstitutionAvenue NW, Washington, DC 20224.


above.


may have been provided by: (1) Thisoffice, (2) administrative law judges and(3) the Internal Revenue Service.


Treasury/IRS 37.009

SYSTEM NAME:Enrolled Agents and Resigned

Enrolled Agents (Action pursuant to 31CFR 10.55(b))—Treasury/IRS.

SYSTEM LOCATION:Detroit Computing Center, 985

Michigan Avenue, Detroit, MI 48226.


Those individuals who are currentlyenrolled to practice before the InternalRevenue Service and those who wereformerly enrolled to practice before theInternal Revenue Service and whoresigned from such enrollment.


applications for enrollment to practicebefore the Internal Revenue Service andderogatory and other informationregarding such practice.



are to retain derogatory informationabout an individual’s practice before theInternal Revenue Service, to retain arecord of how such information wasevaluated, to retain a record of how anindividual responded to allegations ofmisconduct, to inform Director ofPractice personnel that certainindividuals, pursuant to 31 CFR, section10.55(b), have offered their consent tosuspension or offered to resign asenrolled agents and that such offershave been accepted by the Director ofPractice, and to permit Director ofPractice personnel to assemble andconsider new information bearing on anindividual’s eligibility for reinstatementto practice.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and return



information may be used to: (1) Disclosepertinent information to appropriateFederal, state, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forimplementing, a statute, rule,regulation, order or license, where thedisclosing agency becomes aware of anindication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, state, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (6) provide information tothe news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings.






RETENTION AND DISPOSAL:Destroyed 60 years after enrollment.




they are named in this system ofrecords, or gain access to records

maintained in this system must submita written request containing thefollowing elements: (1) Identify therecord system; (2) Identify the categoryand type of records sought; (3) Provideat least two items of secondaryidentification (date of birth, employeeidentification number, dates ofemployment or similar information).Inquiries should be addressed as in‘‘Record access procedures’’ below.




above.


may have been provided by (1)Individuals, (2) Internal RevenueService; (3) other government agencies,and (4) professional organizations.



Treasury/IRS 37.010

SYSTEM NAME:Roster of Former Enrollees—Treasury/

IRS.


Director of Practice, C:AP:P, 901 DStreet SW, Washington, DC; and DetroitComputing Center, 985 MichiganAvenue, Detroit, MI 48226.


Attorneys and certified publicaccountants who were enrolled topractice before the Internal RevenueService prior to enactment of theAgency Practice Act, Title 5 U.S. Code,section 500 and former enrolled agentswho do not renew their enrollment.

CATEGORIES OF RECORDS IN THE SYSTEM:This system contains individuals’

names, addresses, professions, the datesof their enrollments and the expirationdates of such enrollments.


PURPOSE(S):

The purposes of this system of recordsare to inform Director of Practicepersonnel that certain individuals wereenrolled to practice before the InternalRevenue Service prior to enactment ofthe Agency Practice Act, 5 U.S.C.,section 500, and to inform Director ofPractice personnel that certainindividuals have not renewed theirenrollment.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, state, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forimplementing, a statute, rule,regulation, order or license, where thedisclosing agency becomes aware of anindication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, state, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (6) provide information tothe news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings.


STORAGE:




RETRIEVABILITY:Indexed by profession (i.e., attorney

or certified public accountant) and bythe individual’s name.












above.

RECORD SOURCE CATEGORIES:Information contained in records in

this system has been provided by: (1)Individuals and (2) the Internal RevenueService.


Treasury/IRS 37.011

SYSTEM NAME:Present Suspensions from Practice

before the Internal Revenue Service—Treasury/IRS.


Director of Practice, C:AP:P, 901 DStreet, SW., Washington, DC.


Attorneys, certified publicaccountants and enrolled agents whohave offered their consent to voluntarysuspension from practice before theInternal Revenue Service.


enrollment or eligibility to practicebefore the Internal Revenue Service,derogatory and other informationrelating to their conduct in suchpractice.



are to retain derogatory informationabout an individual’s practice before theInternal Revenue Service, to retain arecord of how such information wasevaluated by Director of Practicepersonnel, to retain a record of how anindividual responded to allegations ofmisconduct, to inform Director ofPractice personnel that certainindividuals, pursuant to 31 CFR10.55(b), have offered their consent tosuspension and that such offers havebeen accepted by the Director ofPractice, and to permit Director ofPractice personnel to assemble andconsider new information bearing on anindividual’s eligibility for reinstatementto practice.


These records and information inthese records may be used: Disclosure ofreturns and return information may bemade only as provided by 26 U.S.C.6103. Records other than returns andreturn information may be used to: (1)Disclose pertinent information toappropriate Federal, state, or foreignagencies responsible for investigating orprosecuting the violations of, or forimplementing, a statute, rule,regulation, order, or license, where thedisclosing agency becomes aware of anindication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, state, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,

magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (6) provide information tothe news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings.






RETENTION AND DISPOSAL:Dispose 25 years after case closed;

transfer to Federal Records Center 5years after case closed except for arandom selection of a small number ofdisciplinary cases to be made at 5-yearintervals for retention.


Director of Practice, C:AP:P, 1111Constitution Avenue NW., Washington,DC 20224.




record contained in this system ofrecords, or seeking to contest itscontents, may inquire in accordance



with instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the InternalRevenue Service, Office of Director ofPractice, C:AP:P, 1111 ConstitutionAvenue NW., Washington, DC 20224.


above.


may have been provided by: (1)Individuals, (2) the Internal RevenueService, (3) other government agencies,and (4) professional organizations.



Treasury/IRS 38.001

SYSTEM NAME:General Training Records—Treasury/

IRS.

SYSTEM LOCATION:National Office, Area Offices, Internal

Revenue Service Centers, DetroitComputing Center and the MartinsburgComputing Center. (See IRS appendix Afor addresses.)


IRS employees who have participatedin or who may be scheduled for trainingactivities (students, instructors, programmanagers, etc.). Other Federal or non-Government individuals who haveparticipated in or assisted with trainingprograms (students, instructors, coursedevelopers, interpreters, etc.).

CATEGORIES OF RECORDS IN THE SYSTEM:Variety of records containing

information about an individual relatedto training, such as: course rosters,student registrations, nomination forms,course evaluations, instructor lists,individual development plans,counseling records, examinationmaterials, payment records, and otherrecordations of training necessary forreporting and evaluative purposes.Some records within this system mayalso be contained in TR/IRS 36.003,General Personnel Records.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:5 U.S.C. Chapter 41; Executive Order

11348.

PURPOSE(S):These records are collected and

maintained to provide documentation ofindividual training development plans,

training requirements, nominations,student training registration, instructorlists, course rosters, course evaluations,counseling records, examinationmaterials, and accounting and financialinformation, with regard to trainingreporting and evaluation purposes.


Records and information from theserecords may be used to: (1) Disclosureof information to the Department ofJustice for the purpose of litigating anaction or seeking legal advice.Disclosure may be made during judicialprocesses; (2) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(3) provide input data for the automatedTraining CPDF at the Office ofPersonnel Management.


STORAGE:

Magnetic media, index cards, forms,or flat paper.

RETRIEVABILITY:

Computer records are indexed bysocial security account numbers, coursetitles, dates of training, location oftraining and by specific employeeinformation (i.e., name, title, grade,etc.); other records are indexed by nameand course title.

SAFEGUARDS:

Access Controls will not be less thanthose provided by the AutomatedInformation System Security Handbook,IRM 2(10)00. Individual computerrecords are available to those persons atOPM, Treasury or IRS who are directlyinvolved with the training function.




All Education Branch Chiefs, SupportServices Division, at the National Office;Office of the Assistant Commissioner(International); National Director ofEducation; Managers in CorporateEducation; Chief, HeadquartersOperations and Training; Managers atthe Detroit and Martinsburg ComputingCenters; Regional Directors, and HostSite Support Chiefs. (see appendix A foraddresses.)


this system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR, part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Record access procedures’’ below.


record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the system manager(s)in the office(s) where records to besearched are located. (See appendix Afor addresses.)


above.

RECORD SOURCE CATEGORIES:Information is extracted from

participant registration forms,individual development plans, skillsurveys, personnel records, and otherforms as may be developed andprescribed by OPM, Treasury, and IRSTraining Personnel.


Treasury/IRS 42.001

SYSTEM NAME:Examination Administrative File—

Treasury/IRS.

SYSTEM LOCATION:National Office; Area offices, and

Internal Revenue Service Centers. (SeeIRS appendix A for addresses.)


Any taxpayer who is being consideredfor examination or is being or has beenexamined for tax determinationpurposes, i.e., income, estate and gift,excise, or employment tax liability.

CATEGORIES OF RECORDS IN THE SYSTEM:Records containing investigatory

materials required in making a taxdetermination or other verification inthe administration of tax laws and allother related sub-files directly related tothe processing of the tax case. Theserecords may concern any compliancedeterminations, including for section527 organizations. This system alsoincludes other management materialrelated to a case and used for taxadministrative purposes, including theappeals process and systems formerlypublished as 42.018, 42.023, and 42.025.




and 7802.

PURPOSE(S):Numerous tax returns are examined

each year. The system provides acomplete record of the examinations oftax returns. It also allows IRS access toinvestigatory materials and managementmaterials relating to examinations forpurposes of tax administration andanalysis of taxpayer compliance.

ROUTINE USES OF RECORDS MAINTAINED IN THESYSTEM, INCLUDING CATEGORIES OF USES ANDTHE PURPOSES OF SUCH USES:



STORAGE:Paper documents, machine-sensible

data media, microfilm.

RETRIEVABILITY:By taxpayer’s name, taxpayer

identification number (social securitynumber or employer identificationnumber) and document locator number.


those provided for by Managers SecurityHandbook, IRM 1(16)12 and theAutomated Information System SecurityHandbook, IRM 2(10)00.


with Records Control Schedule 202 forExamination—Regional and AreaOffices, IRM 1(15)59.22.


practices ‘‘ Head of the Office thatmaintains the file-Wage and Investment,Small Business/Self employed, TaxExempt Government Entities, Large andMid Size Business, Area Directors, andInternal Revenue Service CenterDirectors. (See IRS appendix A foraddresses.)



RECORD ACCESS PROCEDURES:This system is exempt from the access

and contest provisions of the PrivacyAct.




(1) Taxpayers’ returns; (2) taxpayer’sbooks and records; (3) informants andthird party information; (4) city andstate governments; (5) other Federalagencies; (6) examinations of relatedtaxpayers; (7) examinations of othertaxpayers, and (8) taxpayer’srepresentative.



Treasury/IRS 42.008

SYSTEM NAME:

Audit Information ManagementSystem (AIMS)-Treasury/IRS.

SYSTEM LOCATION:

This system is composed of (1)computer files located at eachjurisdictional IRS Service Center (wheretax return is under examinationcontrol); (2) video terminals located ateach jurisdictional area (served by anIRS Service Center), National Office;and (3) group control card forms 5345and 5354 (including temporary andinterim processing files for managementand control purposes), located at eachjurisdictional area office. Itemsdescribed under (3) above are subfiles ofthe AIMS System. (See IRS appendix Afor addresses.)


Taxpayers whose tax returns areunder the jurisdiction of theExamination Division. Examinersassigned to taxpayer cases.


Tax return information from theMaster File, Tax return status andlocation changes, Examination Closinginformation on examined and non-examined tax returns, examiner’s name,including related internal managementinformation and a code identifyingtaxpayers that threatened or assaultedIRS employees.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

AIMS is a computer system designedto give Examination Divisioninformation about returns in inventoryand closed returns. This allows IRS toidentify the status and location of taxreturns in Examination and prepareanalyses of the examination process. Itincludes Exam Returns Control System(ERCS) records.




STORAGE:Computer, microfiche, paper.

RETRIEVABILITY:By taxpayer identification number

(social security number or employeridentification number).



RETENTION AND DISPOSAL:Computer Record: Examined closings,

surveyed claims and some types of non-examined closings are dropped from thedata base 60 days after closing or whenassessment verification is completed,whichever is later. The balance of non-examined closings are dropped at theend of the month following the monthof closing. Paper Records: Generally,AIMS forms are destroyed within 90days of the closing. Exceptions include:(1) The charge-out which becomes partof the case file and is sent to the FederalRecords Center with the case; (2)Examination request forms whichbecome the Examination group’s controlcard; and (3) The Examination group’scontrol card which is retained in aclosed file for 3 years (in the case offield examinations) and 90 days (in thecase of office examinations). Authority:Records Disposition Handbooks, IRM1.15.2.1 through IRM 1.15.2.31.


practices ‘‘ Management Official( SB/SE,TE/GE. W&I). Officials maintaining thesystem -, Area Directors, and InternalRevenue Service Center Directors. (SeeIRS appendix A for addresses.)









RECORD SOURCE CATEGORIES:Tax Returns and Examination files.



Treasury/IRS 42.013

SYSTEM NAME:Project Files for the Uniform

Application of Laws as a Result ofTechnical Determinations and CourtDecisions-Treasury/IRS.

SYSTEM LOCATION:Area offices. (See IRS appendix A for

addresses.)


Individuals grouped as to project, i.e.,individual shareholders of a corporationwhere a determination having a taxeffect has been made.

CATEGORIES OF RECORDS IN THE SYSTEM:Listing of individuals and their

income tax information.


and 7802.

PURPOSE(S):In some instances, a technical

determination either from anexamination or from a Chief Counselruling or court decision will result intax effect to shareholders of acorporation. This system allows the IRSto monitor and control the shareholderreturns that are included in the project.




STORAGE:Paper documents and magnetic

media.

RETRIEVABILITY:By taxpayer’s name and social

security number.




with Records Control Schedule 102 for

Examination Division—National Office,IRM 1.15.2.16.

SYSTEM MANAGER(S) AND ADDRESS:Officials prescribing policies and

practices—Assistant Commissioner(W&I, SB/SE,TE/GE, LMSB ) andDirector(International). Officialsmaintaining the system—Director ofappropriate area where the taxpayerresides. (See IRS appendix A foraddresses.)




record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Area Director in theArea where the records are located. (SeeIRS appendix A for addresses.)Contesting record procedures: 26 U.S.C.7852(e) prohibits Privacy Actamendment of tax records.

RECORD SOURCE CATEGORIES:(1) Shareholder records, (2)

individual’s tax return, and (3)examination of related taxpayer.


Treasury/IRS 42.014

SYSTEM NAME:Internal Revenue Service Employees’

Returns Control Files-Treasury/IRS.

SYSTEM LOCATION:Area Offices (See IRS appendix A for

addresses.)


Any individual who is employed bythe Internal Revenue Service.

CATEGORIES OF RECORDS IN THE SYSTEM:Alphabetical listing of employee,

income tax return information includingprior examination results and other taxrelated information.


and 7802.

PURPOSE(S):This system provides administrative

controls for tax returns of Internal

Revenue Service employees consideredfor examination, being examined, orpreviously examined.




STORAGE:Paper documents, machine-sensible

data media, microfilm.

RETRIEVABILITY:By employee’s name and social

security number.




with Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Generally, records are periodicallyupdated to reflect changes and retainedas long as the individual is employed.


practices—Assistant Commissioner(Examination). Officials maintaining thesystem—Director of Area whereindividual resides. (See IRS appendix Afor addresses.)




record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Area Director in theArea where the records are located. (SeeIRS appendix A for addresses.)



RECORD SOURCE CATEGORIES:Employee’s tax return.




None.

Treasury/IRS 42.016

SYSTEM NAME:

Classification/Centralized Files andScheduling Files-Treasury/IRS.




Individuals whose returns or claimsare classified for examination.


Individuals’ tax returns/claims andother information, includinginformation reports considered inscreening/classifying of an individual’sreturn or claim for refund.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):This is a system for storage and

control of returns identified forpotential examination. It provides forthe centralized storage of returns priorto scheduling for examination and ameans to control and access thesereturns as needed.




STORAGE:

Paper documents, computer printouts,magnetic media.

RETRIEVABILITY:

By taxpayer’s name and socialsecurity number.

SAFEGUARDS:

Access controls will not be less thanthose provided for by Managers SecurityHandbook, IRM 1(16)12 and theAutomated Information System SecurityHandbook, IRM 2(10)00.


Returns/claims accepted as filed arereturned to System of Records 22.034.Returns/claims selected for examinationbecome part of System of Records42.001. Other information is retaineduntil associated with returns/claims or

two years, whichever occurs first.Authority: Records DispositionHandbook IRM 1.15.2.1 through IRM1.15.2.31.


Official prescribing policies andpractices—Assistant Commissioner(Examination). Officials maintaining thesystem—Area Directors, InternalRevenue Service Center Directors. (SeeIRS appendix A for addresses.)







RECORD SOURCE CATEGORIES:(1) Tax returns, (2) requests from

taxpayer, and (3) requests from SB/SE,W&I, LMSB Division for promptexamination.



Treasury/IRS 42.017

SYSTEM NAME:

International Enforcement ProgramFiles-Treasury/IRS.

SYSTEM LOCATION:

Office of the Assistant Commissioner(International), National Office; AreaOffices, and Internal Revenue ServiceCenters. (See IRS appendix A foraddresses.)


Any individual having foreignbusiness/financial activities.


Listing of individuals, identificationnumbers (if known), summary ofincome expenses, financial informationas to foreign operations or financialtransactions, acquisition of foreignstock, controlling interest of a foreigncorporation, organization orreorganization of foreign corporationexamination results, informationconcerning potential tax liability, etc.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

The purpose is to monitor theInternational Enforcement Program. Itprovides data for the preparation ofperiodic reports, the analysis of whichis the basis to determine theeffectiveness of the program.




STORAGE:

Paper documents, microfilm, machinesensible magnetic media.

RETRIEVABILITY:

By individual’s name and socialsecurity number.

SAFEGUARDS:



Records are maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Generally, records are periodicallyupdated to reflect changes and retainedas long as the individual has substantialforeign business/financial activities.


Officials prescribing policies andpractices—Director (International).Officials maintaining the system—Director (International), Area Directors,Internal Revenue Service CenterDirectors. (See IRS appendix A foraddresses.)


This system is exempt from thenotification provisions of the PrivacyAct.


This system is exempt from the accessand contest provisions of the PrivacyAct.




(1) European treaty countries, (2)individual’s tax returns, (3) examinationof related taxpayers, and (4) publicsources of information.





Treasury/IRS 42.021

SYSTEM NAME:Compliance Programs and Projects

Files-Treasury/IRS.

SYSTEM LOCATION:National Office, Area Offices, and

Internal Revenue Service Centers. (SeeIRS appendix A for addresses.)


Taxpayers who may be involved intax evasion schemes or noncomplianceschemes, including withholdingnoncompliance or other areas ofnoncompliance grouped by industry,occupation, or financial transactions,and other; e.g., return preparers,political contributions, corporatekickbacks, questionable Forms W–4.

CATEGORIES OF RECORDS IN THE SYSTEM:Records pertaining to individuals in

projects and programs, and records usedto consider individuals for selection inprojects and programs.


and 7802.

PURPOSE(S):This system provides a means to

monitor and control information relatedto special programs and projects toidentify areas of non-compliance. Usingthis information, available efforts can befocused on the more significant non-compliance issues. This system includesMidwest Automated ComplianceSystem (MACS) records and recordsconcerning tax preparers. Certainrecords in this system (for example,MACS) may be used to selectindividuals for compliance actions.




STORAGE:Paper records, machine-sensible data

media, microfilm, and magnetic media.

RETRIEVABILITY:By taxpayer’s name and social

security number, document locatornumber or other unique identifier.

SAFEGUARDS:



W–4 paper case files and NationalComputer Center (NCC) magnetic taperecords are destroyed two years after thecases have been inactive. Recordsassociated with the examination ofreturns are disposed of in accordancewith the established Retention Schedule1(15)59.22, Records Control Schedule.Records not associated with theexamination of returns will be destroyedat the completion of the program orproject, or in accordance with RecordsDisposition Handbooks, IRM 1.15.2.1through IRM 1.15.2.31.


Head of the Office where the fileresides. (See IRS appendix A foraddresses.)








(1) Taxpayer’s return, (2) taxpayer’sbooks and records, (3) informants andthird party information, (4) city, stategovernment, (5) other Federal agencies,(6) examinations of related taxpayers,and (7) taxpayer’s employer.



Treasury/IRS 42.027

SYSTEM NAME:

Data on Taxpayers Filing on ForeignHoldings-Treasury/IRS.

SYSTEM LOCATION:

Office of the Assistant Commissioner(International), National Office, AreaOffices, Philadelphia Internal RevenueService Center, and the DetroitComputing Center. (See IRS appendix Afor addresses.)


Individuals required to file Form5471, Information Return with respectto a Foreign Corporation.

CATEGORIES OF RECORDS IN THE SYSTEM:Names of individuals filing on foreign

holdings.


and 7802.

PURPOSE(S):The purpose is to monitor the

International Enforcement Program. Itprovides data for the preparation ofperiodic reports, the analysis of whichis the basis to determine theeffectiveness of the program.




STORAGE:Magnetic tape in Detroit Computing

Center and Philadelphia Service Center;Paper at other listed locations, machine-sensible data media and microfilm.

RETRIEVABILITY:By taxpayer’s name.




with Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Generally, records are disposed ofwithin three years.


practices—Director(International),National Office. Officials maintainingthe system—AreaAREA DirectorsDirector (International), National Office;Director, Detroit Computing Center;Assistant Commissioner (Wage andInvestment and Small Business SelfEmployeds), National Office. (See IRSappendix A for addresses.)


this system of records contains a recordpertaining to themselves may inquire in





Individuals seeking access to anyrecord contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Area Director foreach area whose records are to beaccessed or contested, or to thedirectors, or Assistant Commissioner(International) in the case of records inthe National Office. (See IRS appendixA for addresses.)




Form 5471 only.


None.

Treasury/IRS 42.030

SYSTEM NAME:

Discriminant Function File (DIF)-Treasury/IRS.

SYSTEM LOCATION:

Internal Revenue Service Centers.(See IRS appendix A for addresses.)


Individuals whose income tax returnshave a DIF Score higher than a cutoffscore determined by Examination andInternational, indicating high auditpotential, based on formulae prescribedby Examination.


Document Locator Number of thereturn, the Regional and Area Offices ofthe taxpayer, the taxpayer’s DIF Scoreand data from the individual’s IncomeTax Return needed to conduct an auditof his/her return.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

These records provide the means toidentify returns with the highestpotential for examination.

ROUTINE USES OF RECORDS MAINTAINED IN THESYSTEM, INCLUDING CATEGORIES OF USERS ANDTHE PURPOSE OF SUCH USES:



STORAGE:

Magnetic tape and computer printout.

RETRIEVABILITY:

By individual’s social securitynumber.




Records are maintained in accordancewith Record Disposition Handbooks,IRM 1.15.2.1 though IRM 1.15.2.31.Generally, records are disposed of afterthree years.


practices—Assistant Commissioner(W&I, SB/SE, TE/GE, L, MSB ) andDirector (International). Officialsmaintaining the system—InternalRevenue Service Center Directors. (SeeIRS appendix A for addresses.)


This system of records may not beaccessed for purpose of determining ifthe system contains a record pertainingto a particular individual.

RECORD ACCESS PROCEDURES:This System of records may not be

accessed for the purpose of inspectionor for contest of content of records.




Individual’s tax return information.



Treasury/IRS 44.001

SYSTEM NAME:

Appeals Case Files—Treasury/IRS.

SYSTEM LOCATION:

Office of the National Director ofAppeals, National Office; RegionalDirectors of Appeals (See IRS appendixA for addresses.)


Taxpayers who disagree withexaminer’s findings and proposed

adjustments and seek administrativereview.

CATEGORIES OF RECORDS IN THE SYSTEM:Tax returns, Revenue Agents’ Reports,

Appeals Supporting Statements, casecorrespondence, appeals papers anddocuments relating to arbitration, legalopinions, work papers, and Appealsclosing actions.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:26 U.S.C. 7801 and 7802.





RETRIEVABILITY:By name of taxpayer.

SAFEGUARDS:Locked file cabinets, locked doors,

IRS employees access data only on aneed to know basis.


with Record Disposition Handbooks,IRM 1.15.2.1 though IRM 1.15.2.31.Records are disposed of by shredding.

SYSTEM MANAGER(S) AND ADDRESS:Director of Appeals, Internal Revenue

Service, 901 D Street, SW., Box 68,Washington, DC 20024; RegionalDirectors of Appeals (See IRS appendixA for addresses.)













Treasury/IRS 44.003

SYSTEM NAME:Appeals Centralized Data System-

Treasury/IRS.

SYSTEM LOCATION:Office of the National Director of

Appeals, National Office; RegionalDirectors of Appeals (See IRS appendixA for addresses.)


Taxpayers who disagree withexaminer’s findings and proposedadjustments and seek administrativereview.

CATEGORIES OF RECORDS IN THE SYSTEM:Databases which produce

management information on caseinventory by taxpayer name, tax year,amount of tax in dispute, settlementamount, and professional time requiredto arrive at settlement.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:26 U.S.C. 7801 and 7802.




STORAGE:Magnetic media, diskette, hard disk.

RETRIEVABILITY:

By taxpayer’s name and/or taxpayeridentification number (social securitynumber or employer identificationnumber) and by work unit number.

SAFEGUARDS:IRS personnel access data only on a

need-to-know basis and use passwordsto access system information.


Records are maintained in accordancewith Record Disposition Handbooks,IRM 1.15.2.1 though IRM 1.15.2.31.


Director of Appeals, Internal RevenueService, 901 D Street, SW., Box 68,Washington, DC 20024; RegionalDirectors of Appeals (See IRS appendixA for addresses.)


Individuals seeking to determine ifthis system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearing

at 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Record access procedures’’ below.


record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the system manager(s)in the office where records to besearched are located.




the individual and agency entries madein the administration of the individual’stax account. Also, time reports preparedby Appeals Officers.


None.

Treasury/IRS 44.004

SYSTEM NAME:Art Case File—Treasury/IRS.

SYSTEM LOCATION:

Office of the National Director ofAppeals, National Office; Area Directorsof Appeal (See IRS appendix A foraddresses.)


Famous or noted artists whose workshave been evaluated by the Art Panel orits staff for use in a taxpayer case.


Commissioner’s Art Panel or its staffdecisions on values of works of art bynamed artists and appraisaldocumentation.


5 U.S.C. 301; 26 U.S.C. 7602, 7801,7802, and 7805(a).


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigation an action orseeking legal advice; (2) disclosepertinent information to appropriateFederal, state, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or for

enforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (3) disclose information to aFederal, state, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (4) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (5) disclose information toforeign governments in accordance withformal or informal internationalagreements; (6) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(7) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (8) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (9) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.


STORAGE:


RETRIEVABILITY:

Indexed by taxpayer, artist, andappraiser name.

SAFEGUARDS:



Records are maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.1 though IRM 1.15.2.31. Thesystem has been retained since 1968.




National Director of Appeals, InternalRevenue Service, 901 D Street, SW., Box68, Washington, DC 20024; RegionalDirectors of Appeals (See IRS appendixA for addresses.)




Individuals seeking access to anyrecord contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the National Director ofAppeals, Internal Revenue Service, 901D Street, SW., Box 68, Washington, DC20024




Art panel and staff decisions andappraisal documentation.


None.

Treasury/IRS 44.005

SYSTEM NAME:

Expert Witness and Fee AppraiserFiles-Treasury/IRS.

SYSTEM LOCATION:

Office of the Director of Appeals,National Office; Area Directors ofAppeals (See IRS appendix A foraddresses.)


Actual and potential expert witnessesfor litigation and fee appraisers.


Biographical sketches, applicationletters, or list of expert/appraiser namesby specialty.


5 U.S.C. 301; 26 U.S.C. 7602, 7801,7802, and 7805(a).


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Records

other than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating and actionand seeking legal advice; (2) disclosepertinent information to appropriateFederal, state, local, or foreign agenciesresponsible for investigating orprosecuting the violations of or forenforcing or implementing a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (3) disclose information to aFederal, state, or local agency,maintaining civil, criminal, or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual or issuance of a securityclearance, license, contract, grant, orother benefit; (4) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (5) disclose information toforeign governments in accordance withformal or informal internationalagreements; (6) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(7) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (8) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (9) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.


STORAGE:

Paper records.

RETRIEVABILITY:

Indexed by taxpayer and expertwitness/appraiser name.

SAFEGUARDS:

Access Controls will not be less thanthose provided by the Automated

Information System Security Handbook,IRM 2(10)00.


with Records Disposition Handbooks,IRM 1.15.2.1 though IRM 1.15.2.31.Records are periodically updated toreflect changes and maintained asneeded.

SYSTEM MANAGER(S) AND ADDRESS:National Director of Appeals, Internal

Revenue Service, 901 D Street, SW., Box68, Washington, DC 20024; RegionalDirectors of Appeals. (See IRS appendixA for addresses.)




record contained in this system ofrecords, or seeking to contest its contentmay inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the National Director ofAppeals, Internal Revenue Service, 901D Street, SW., Box 68, Washington, DC20024



RECORD SOURCE CATEGORIES:Varied, generally from the named

individual, often unsolicited.


Treasury/IRS 46.002

SYSTEM NAME:Criminal Investigation Management

Information System (CIMIS)-Treasury/IRS.

SYSTEM LOCATION:National Office, Area Offices, Internal

Revenue Service Centers, and DetroitComputing Center. (See IRS appendix Afor addresses.)


Subjects and potential subjects ofCriminal Investigation Divisioninvestigations, Special Agents, U.S.Area Court Judges and U.S. Attorneys.

CATEGORIES OF RECORDS IN THE SYSTEM:Personal and financial information

developed in criminal tax



investigations, potential taxinvestigations and in projects includinginformation from other Federal, stateand local agencies.


and 7802.

PURPOSE(S):To maintain and process sensitive

investigative data that identifiespatterns of criminal and/or civilnoncompliance with federal income taxlaws and to maintain and processsensitive information on agentpersonnel.


Disclosure of returns and returninformation may be made only asprovided in 26 U.S.C. 6103.


STORAGE:Paper records in binders, magnetic

media, computer discs, computerprintouts.

RETRIEVABILITY:By taxpayer’s name, case number and

social security number, or other uniqueidentifier.




with Records Disposition Handbooks,IRM 1.15.2.1 though IRM 1.15.2.31.


practices—Chief (CriminalInvestigation), National Office. Officialsmaintaining the system—AssistantCommissioner (Criminal Investigation);,Area Directors, Internal Revenue ServiceCenter/Campus Directors, and theDetroit Computing Center Director. (seeIRS appendix A for addresses).











Treasury/IRS 46.003

SYSTEM NAME:Confidential Informants, Criminal

Investigation Division—Treasury/IRS.


addresses.)


Confidential Informants; Subjects ofConfidential Informant’s Reports.

CATEGORIES OF RECORDS IN THE SYSTEM:Memorandums, Index Cards, Related

Data.


and 7802.

PURPOSE(S):To maintain a file of the true

identities of confidential informants.





RETRIEVABILITY:By confidential informant’s name and

number or name in informant’s report.






practices—Chief (Criminal

Investigation), National Office. Officialsmaintaining the system—Area Directors.(See IRS appendix A for addresses.)











Treasury/IRS 46.004

SYSTEM NAME:

Controlled Accounts (Open andClosed)—Treasury/IRS.

SYSTEM LOCATION:

Area Offices, Internal RevenueService Centers, and the MartinsburgComputing Center. (See IRS appendix Afor addresses.)


Subjects and potential subjects ofcriminal tax investigation.


Criminal Investigation Informationand Control Notices; Lists of names andrelated data; Lists of action taken:Transcripts of account.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

To maintain and process any activitypertaining to the taxpayer account thatidentifies patterns of criminal and/orcivil noncompliance with federal taxand moneylaundering laws.






STORAGE:


RETRIEVABILITY:

By name or social security number.

SAFEGUARDS:



Records are maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.1 though IRM 1.15.2.31.Paper records are destroyed one yearafter the close of the investigation.Magnetic tape is erased three monthsafter the close of the investigation.


Official prescribing policies andpractices—Chief(CriminalInvestigation), National Office. Officialsmaintaining the system—Area Directors,Internal Revenue Service CenterDirectors, and the MartinsburgComputing Center Director. (See IRSappendix A for addresses.)




Individuals seeking to access to anyrecord contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Area Director foreach Area where records are to besearched (see IRS appendix A foraddresses).




Area Office Personnel; Service CenterPersonnel, Form 4135, CriminalInvestigation Control Notice.


None.

Treasury/IRS 46.005

SYSTEM NAME:Electronic Surveillance File, Criminal


SYSTEM LOCATION:National Office, 1111 Constitution

Avenue, NW., Washington, DC 20224


Subjects of electronic surveillance.Individuals who have been subjects ofqueries by other agencies.

CATEGORIES OF RECORDS IN THE SYSTEM:Information relating to conduct of

electronic surveillance.


and 7802.

PURPOSE(S):To monitor and track all electronic

surveillances that are conducted by areafield offices.





RETRIEVABILITY:By names, addresses, and telephone

numbers.




with Records Disposition Handbooks,IRM 1.15.2.1 though IRM 1.15.2.31.Generally, records are periodicallyupdated to reflect changes andmaintained as long as needed.


practices—Chief(Criminal Investigation)National Office. Officials maintainingthe system—Director, Office ofInvestigations (See IRS appendix A foraddresses.)


accessed for purposes of determining if

the system contains a record pertainingto a particular individual.









Treasury/IRS 46.009

SYSTEM NAME:

Centralized Evaluation and Processingof Information Items (CEPIIs),Evaluation and Processing ofInformation (EOI), CriminalInvestigation Division—Treasury/IRS.

SYSTEM LOCATION:

Area Offices, Internal RevenueService Centers. (See IRS appendix Afor addresses.)


Taxpayers about whom the InternalRevenue Service has receivedinformation alleging a violation of lawswithin IRS jurisdiction, potentialsubjects of investigation.


Copies of income tax returns, specialagent’s reports, revenue agent’s reports,reports from police and otherinvestigative agencies, memoranda ofinterview, question-and-answerstatements, affidavits, collateral requestsand replies, information items,newspaper and magazine articles andother published data, financialinformation from public records, courtrecords, confidential reports, caseinitiating documents and other similarand related documents.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.

PURPOSE(S):

To maintain and process sensitiveinvestigative data that possiblyidentifies potential criminal and/or civilnoncompliance with federal law andmoney laundering laws.






STORAGE:Paper and magnetic media.





with Records Disposition Handbooks,IRM 1.15.2.1 though IRM 1.15.2.31.Paper records are disposed of after use.


practices—Chief (CriminalInvestigation) National Office. Officialsmaintaining the system—Area Directors,Internal Revenue Service CenterDirectors. (See IRS appendix A foraddresses.)











Treasury/IRS 46.011

SYSTEM NAME:Illinois Land Trust Files, Criminal

Investigation Division-Treasury/IRS.

SYSTEM LOCATION:Chicago Area Office, Springfield Area

Office, and the Kansas City Internal

Revenue Service Center. (See IRSappendix A for addresses.)


Beneficiaries of Land Trusts, Relatedindividuals.

CATEGORIES OF RECORDS IN THE SYSTEM:Notices of Fiduciary Relationships.

Related correspondence.


and 7802.




STORAGE:Paper and magnetic tape.

RETRIEVABILITY:By taxpayer and beneficiary name;

trust and social security number.





SYSTEM MANAGER(S) AND ADDRESS:Chicago Area Director, Springfield

Area Director, and the Kansas CityInternal Revenue Service CenterDirector. (See IRS appendix A foraddresses.)




record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to: Area Director, ChicagoArea, Internal Revenue Service, 230South Dearborn Street, Room 2890,Chicago, Illinois 60604.



RECORD SOURCE CATEGORIES:Financial institutions, Fiduciary

reports and Notices of FiduciaryRelationships.


Treasury/IRS 46.015

SYSTEM NAME:Relocated Witnesses, Criminal

Investigation Division-Treasury/IRS.

SYSTEM LOCATION:Office of the Assistant Commissioner

(Criminal Investigation), NationalOffice, 1111 Constitution Avenue, NW.,Washington, DC. 20224.


Relocated Witnesses.

CATEGORIES OF RECORDS IN THE SYSTEM:Documentation and Relocation

Information.


and 7802.




STORAGE:Paper.

RETRIEVABILITY:By Name.




with Records Disposition Handbooks,IRM 1.15.2.1 though IRM 1.15.2.31.Generally, records are periodicallyupdated to reflect changes andmaintained as long as needed.

SYSTEM MANAGER(S) AND ADDRESS:Chief (Criminal Investigation),

Internal Revenue Service, 1111Constitution Avenue, NW., Washington,DC 20224













Treasury/IRS 46.016

SYSTEM NAME:Secret Service Details, Criminal


SYSTEM LOCATION:National Office, Area offices and Area

Offices. (See IRS appendix A foraddresses.)


Special Agents.

CATEGORIES OF RECORDS IN THE SYSTEM:List of Criminal Investigation

participants and correspondencebetween Criminal Investigation andSecret Service.


and 7802.


Records and information contained inthese records may be disclosed to theDepartment of Justice for the purpose oflitigating an action or seeking legaladvice. Disclosure may be made duringjudicial processes.


STORAGE:Paper.



those provided for by Managers Security

Handbook, IRM 1(16)12 and theAutomated Information System SecurityHandbook, IRM 2(10)00.




practices— Chief (CriminalInvestigation), National Office. Officialsmaintaining the system—Chief(Criminal Investigation), Area Directors.(See IRS appendix A for addresses.)






Act Amendment of tax records.





Treasury/IRS 46.022

SYSTEM NAME:Treasury Enforcement

Communications System (TECS),Criminal Investigation Division—Treasury/IRS.

SYSTEM LOCATION:

National Office, Area offices, AreaOffices, and Internal Revenue ServiceCenters. (See IRS appendix A foraddresses.)


Fugitives, subjects of open and closedcriminal investigations, subjects ofpotential criminal investigations,subjects with Taxpayer DelinquentAccounts against whom Federal TaxLiens have been filed and other subjectsof potential interest to criminalinvestigation such as witnesses andassociates of subjects of criminalinvestigations or related to a matterunder Criminal Investigationjurisdiction.


Name, date of birth, social securitynumber, address, identifying details,aliases, associates, physicaldescriptions, various identificationnumbers, details and circumstancessurrounding the actual or suspectedviolator.


5 U.S.C. 301; 26 U.S.C. 7602, 7801and 7802.




STORAGE:

Disc.

RETRIEVABILITY:

By name, social security number orother unique identifier.

SAFEGUARDS:



Records are maintained in accordancewith Records Disposition Handbooks,IRM1.15.2.1 though IRM 1.15.2.31.Fugitives until apprehended. Otherrecords are deleted when no longer ofpotential use for criminal investigationcase or informational purposes.Cancellation after 10 years.


Official prescribing policies andpractices—Assistant Commissioner(Criminal Investigation), NationalOffice. Officials maintaining thesystem—Assistant Commissioner(Criminal Investigation), RegionalCommissioners, Area Directors, andInternal Revenue Service CenterDirectors. (See IRS appendix A foraddresses.)













Treasury/IRS 46.050

SYSTEM NAME:

Automated Information AnalysisSystem—Treasury/IRS.

SYSTEM LOCATION:

Detroit Computing Center, 1300 JohnC. Lodge Drive, Detroit, Michigan48226, and Automated CriminalInvestigation Office, 7940 KentuckyDrive, Boone County, Kentucky 41042.


Taxpayers and other individualsinvolved in financial transactions whichrequire the filing of informationreflected in the Categories of Recordsbelow.


The information included in theAutomated Information AnalysisSystem is from reported income and taxinformation on the Individual MasterFile (IMF—Treasury/IRS 24.030;Individual Returns Files, Adjustmentsand Miscellaneous Documents File—Treasury/IRS 22.034. The AutomatedInformation Analysis System alsoincludes information from such sourcesas: Currency Transaction Reports(CTRs), Currency and MonetaryInstrument Reports (CMIR’s), BankSecrecy Reports File, Foreign BankAccount Reports (FBARs), Forms 8300(Currency Received in Trade orBusiness)-Treasury/CS .067; theTaxpayer Delinquent Account Files(TDA)—Treasury/IRS 26.019, whichincludes adjustments and paymenttracer files and collateral files; TaxpayerDelinquency Investigation Files (TDI)—Treasury/IRS 26.020, which includestaxpayer information on delinquentreturns; the Examination AdministrativeFile—Treasury/IRS 42.001, and CasinoTransaction Reports from the DetroitComputing Center.


5 U.S.C. 301; 26 U.S.C. 7602, 7801,and 7802.

PURPOSE(S):The purpose is to maintain records

which identify transaction patterns thatare indicative of criminal and/or civilnoncompliance with Federal income taxand money laundering laws and tosimultaneously evaluate diverse datasources.




STORAGE:Electronic and Magnetic Media.

RETRIEVABILITY:Records are retrievable by name,

address, and social security number.

SAFEGUARDS:All Criminal Investigation personnel

accessing the system will havesuccessfully passed a backgroundinvestigation. Criminal Investigationwill furnish information from thesystem of records to approved personnelonly on a ‘‘need to know’’ basis usingpasswords and access controls. Accesscontrols will not be less than thoseprovided for by Managers SecurityHandbook, IRM 1(16)12 and theAutomated Information System SecurityHandbook, IRM 2(10)00. Procedural andphysical safeguards to be utilizedinclude the logging of all queries andperiodic review of the query logs;compartmentalization of information torestrict access to authorized personnel;encryption of electroniccommunications; intruder alarms; and24-hour building guards.

RETENTION AND DISPOSAL:All records are disposed of after 4

years. Records will be disposed of byerasure of magnetic media.


practices—Chief (CriminalInvestigation), National Office. Officialsmaintaining the system—DetroitComputing Center, CI Representative,and the Automated CriminalInvestigation Office Manager, 7940Kentucky Drive, Boone County,Kentucky 41042.





CONTESTING RECORDS PROCEDURES:



This system of records may not beaccessed for purposes of determiningthe source of the records. Records to beincluded all come from existingTreasury and Internal Revenue Servicedatabases. The databases are comprisedof records submitted by taxpayers,financial institutions, casinos andbusinesses pursuant to federal law.


This system is exempt from 5 U.S.C.552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3),(d)(4),(e)(1), (e)(2), (e)(3), (e)(4)(G), (H),and (I), (e)(5), (e)(8), (f), and (g) of thePrivacy Act pursuant to 5 U.S.C.552a(j)(2), and (k)(2).

Treasury/IRS 46.051

SYSTEM NAME:

Criminal Investigation Audit TrailRecords System—Treasury/IRS.

SYSTEM LOCATION:

Records are located at the InternalRevenue Service, 1111 ConstitutionAvenue, NW, Washington, DC 20224 .Other locations of these records are:Automated Criminal InvestigationProject Office, located in Florence,Kentucky; Internal Revenue ServiceAreas of Investigation, CriminalInvestigation District Offices, andInternal Revenue Service Posts of Duty.(See IRS appendix A for addresses.)


Individuals who use or attempt to usethe IRS Criminal Investigation computersystems; log onto the CriminalInvestigation system; use the CriminalInvestigation applications; use theCriminal Investigation operating system,or log off the Criminal Investigationcomputer are covered by this system.


This is an electronic data base whichcaptures system use information suchas: Date and time a user initiated orattempted to initiate a session on thesystem; date and time of allunsuccessful system accesses; date andtime of data or system file accesses; dateand time of privileged security actionson the system, and date and time ofsystem logoff by a user. CriminalInvestigation application audit trail



records may contain informationregarding system or application accessfor any of the following CriminalInvestigation files: CIMIS, 46.002;Confidential Informants, CriminalInvestigation Division, 46.003;Electronic Surveillance File, 46.005; andCentralized Evaluation and Processingof Information Items, 46.009.


5 U.S.C. 301; 26 U.S.C. 6103, 7213,7213A, 7214, 7602, 7608, 7801, and7803; 18 U.S.C. 1030(a)(2)(B).

PURPOSE:

The Criminal Investigation Division ofthe Internal Revenue Service establishedthis system to enable the division tomonitor and analyze usage of itscomputer system. The system willprovide information showing: (1) Thesystem users; (2) the times of use foreach user; (3) the areas of the systembeing accessed by each user; (4)unauthorized access by CriminalInvestigation employees; and (5) access,or attempted access, by persons otherthan Criminal Investigation employees.System uses include reading, adding,deleting, and/or modifying data andsystem records.

ROUTINE USES OF RECORDS MAINTAINED IN THESYSTEM, INCLUDING CATEGORIES OF USERS ANDTHE PURPOSES OF SUCH USE:

Disclosure of records and informationfrom this system may be disclosed onlyas provided by 26 U.S.C. 6103 and 18U.S.C. 1030(a)(2)(B). Records other thanreturns and return information may beused: (1) To disclose pertinentinformation to appropriate federal, state,local, or foreign agencies responsible forinvestigating or prosecuting theviolation or potential violation of civilor criminal law or regulations; (2) todisclose information in a proceedingbefore a court, adjudicative body, orother administrative body before whichthe agency is authorized to appearwhen: (a) The agency, or (b) anyemployee of the agency in his or herofficial capacity, or (c) any employee ofthe agency in his or her individualcapacity where the Department ofJustice or the agency has agreed torepresent the employee, or (d) theUnited States, when the agencydetermines that litigation is likely toaffect the agency, is a party to litigationor has an interest in such litigation, andthe use of such records by the agency isdeemed to be relevant and necessary tothe litigation or administrativeproceeding and not otherwiseprivileged; (3) to provide information toa congressional office in response to aninquiry made at the request of the

individual to whom the record pertains;(4) to provide information to thirdparties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation; (5) to provide informationto unions recognized as exclusivebargaining representatives under theCivil Service Reform Act of 1978, 5U.S.C. 7111 and 7114, the MeritSystems Protection Board, arbitrators,the Federal Labor Relations Authority,and other parties responsible for theadministration of federal labor actionsor grievances or conductingadministrative hearings or appeals or ifneeded in the performance of otherauthorized duties; (6) to disclose to theDepartment of Justice for the purpose oflitigating an action or seeking legaladvice; (7) to disclose to a defendant ina criminal prosecution, the Departmentof Justice, or a court of competentjurisdiction where required in criminaldiscovery or by the Due Process Clauseof the Constitution.


STORAGE:Electronic and magnetic media and

paper.

RETRIEVABILITY:Records are retrievable by user name.

SAFEGUARDS:Protection and control of any

sensitive but unclassified information orrecords are in accordance withDepartment of the Treasury SecurityManual, TD P 71–10 and InternalRevenue Manual, IRM 2.1.10,Automated Information SystemSecurity, and Internal Revenue Manual,IRM 1(16)00, Physical SecurityHandbook, as well as internal CI Policy.The Criminal Investigation Audit TrailRecords System is contained in anoperating system, which has been ratedas C2 compliant. All system access iscontrolled with the use of passwordsand only Criminal Investigationpersonnel who have been assigned a‘‘need-to-know’’ can access system data.The computers that operate the Systemare in secure space, housed in a FederalBuilding with 24-hour security.

RETENTION AND DISPOSAL:Records are maintained, administered

and disposed of in accordance withInternal Revenue Manual (IRM) 1.15;1.15.1 Records AdministrationHandbook, 1.15.2 Records DispositionHandbook, 1.15.3 General RecordsHandbook, and 1.15.4 FilesManagement Handbook.


The official prescribing policies andpractices is the Assistant Commissioner,Criminal Investigation, Internal RevenueService, 1111 Constitution Avenue,NW., Washington, DC, 20224. Theorganization responsible for maintainingthe system is Systems Development andSupport, Criminal InvestigationRepresentative.




This system of records may not beaccessed for purposes of inspection byan individual to determine if thereexists a record pertaining to him or her,and/or to view the contents of therecords. Contesting Record Procedures:26 U.S.C. 7852(e) prohibits Privacy Actamendment of tax records.




This system is exempt from 5 U.S.C.552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3),(d)(4), (e)(1), (e)(2), (e)(3), (e)(4)(G), (H),and (I), (e)(5), (e)(8), (f), and (g) of thePrivacy Act pursuant to 5 U.S.C.552a(j)(2), and (k)(2).

Treasury/IRS 48.001

SYSTEM NAME:

Disclosure Records—Treasury/IRS.

SYSTEM LOCATION:

National Office, Area Offices, InternalRevenue Service Centers, DetroitComputing Center, and the MartinsburgComputing Center. (See IRS appendix Afor addresses.)


(1) Subjects of requests for disclosureinitiated by the Department of Justice,including suspects or persons related tothe violation of Federal laws; personswho have initiated legal actions againstthe Federal Government, personsidentified as strike force targets orrelated to organized crime activities,persons under investigation for nationalsecurity reasons, persons believed bythe Internal Revenue Service to berelated to violations of Federal lawsother than the Internal Revenue Code.(2) Persons under investigation by otherexecutive departments or congressional



committees for whom tax informationhas been requested pursuant to 26U.S.C. 6103. (3) Persons who are partiesto criminal or civil non-tax litigation inwhich the testimony of IRS employeeshas been requested. (4) Persons whohave applied for Federal employment orpresidential appointments for whichpreemployment tax checks have beenrequested and applicants forDepartment of Commerce ‘‘E’’ Awards.(5) Requesters for access to recordspursuant to 26 U.S.C. 6103, the Freedomof Information Act, 5 U.S.C. 552, andinitiators of requests for access,amendment or other action pursuant tothe Privacy Act of 1974, 5 U.S.C. 552a.(6) Individuals identified by or initiatingcorrespondence or inquiries processedor controlled by the Disclosure functionor relating to the foregoing subjects.

CATEGORIES OF RECORDS IN THE SYSTEM:Requests for records, information or

testimony, responses to such requests,supporting documentation, processingrecords, copies of items provided orwithheld, control records and relatedfiles. Department of Justice, and IRSreplies to such requests. (1) Copies ofrelated authorizations to IRS officialspermitting such disclosures and, insome instances, their responses. (2)Copies of individuals’ tax information,memoranda for file, notations oftelephone calls, file search requests, etc.

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

6103, 7801 and 7802.

PURPOSE(S):This is a system for maintaining

records to administer applicable lawsand regulations concerning disclosure.It includes Disclosure InformationManagement System (DIMS) records.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice; (2) report apparentviolations of law to appropriate lawenforcement agencies; (3) disclosedebtor information to a Federal payoragency for purposes of salary andadministrative offsets, to a consumerreporting agency to obtain commercialcredit reports, and to a debt collectionagency for debt collection services; (4)provide information to a congressionaloffice in response to an inquiry made atthe request of the individual to whom

the record pertains; (5) provideinformation to the news media inaccordance with guidelines contained in28 CFR 50.2 which relate to an agency’sfunctions relating to civil and criminalproceedings.

DISCLOSURES TO CONSUMER REPORTINGAGENCIES:

Disclosures pursuant to 5 U.S.C.552a(b)(12):

Disclosures may be made from thissystem to consumer reporting agenciesas defined in the Fair Credit ReportingAct (15 U.S.C. 1681a(f)) or the FederalClaims Collection Act of 1966 (31 U.S.C.3701(a)(3)).


STORAGE:Paper and electronic records in

alphabetical or chronological orderwithin subject categories and/or suchautomated or electronic record-keepingequipment as may be locally available.Accountings of disclosure of tax relatedrecords pursuant to 5 U.S.C. 552a(c) or26 U.S.C. 6103(p)(3) are posted to theIndividual Master File and retrievableby Social Security Number, or to theBusiness Master File and retrievable byEmployer Identification Number.

RETRIEVABILITY:Records are generally retrievable by

name of individual, although category ofrecord and chronological period may benecessary to retrieve some records. Thesocial security number is necessary toaccess accountings of disclosure postedto the Individual Master File. Theemployer identification number isnecessary for access to the BusinessMaster File.






practices—Director, Office ofDisclosure, National Office. Officialsmaintaining the system—Director,Office of Disclosure, National Office;,Area Directors, and Internal RevenueService Center/Campus Directors, orother official receiving or servicingrequests for records. (See IRS appendixA for addresses.)

NOTIFICATION PROCEDURE:Requesters seeking to determine if

accountable disclosures about themhave been made should request anaccounting of disclosure pursuant to 5U.S.C. 552a(c) and 26 U.S.C. 6103(p)(3)of the Area Director for the area inwhich they reside. Individuals seekingto determine if this system of recordscontains a record pertaining tothemselves may inquire in accordancewith instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the AreaDirector for the area of residence or tothe official believed to be maintainingthe record of interest (See IRS appendixA for addresses.) This system containssome records of law enforcementactivities which may not be accessed forpurposes of determining if the systemcontains a record pertaining to aparticular individual.





RECORD SOURCE CATEGORIES:Requests for disclosure, records being

evaluated and processed for disclosureand related information from othersystems of records. This system maycontain investigatory material compiledfor law enforcement purposes whosesources need not be reported.



Treasury/IRS 48.008

SYSTEM NAME:Defunct Special Service Staff File

Being Retained Because ofCongressional Directive—Treasury/IRS.


Avenue, NW., Washington, DC 20224.


Individuals suspected of violating theInternal Revenue laws by the SpecialService Staff before its discontinuationon August 23, 1973.

CATEGORIES OF RECORDS IN THE SYSTEM:Internal Revenue Service Master File

printouts; returns and field reports;information from other law enforcementgovernment investigative agencies;Congressional Reports, and news mediaarticles.




5 U.S.C. 301; 26 U.S.C. 7801 and7802.

PURPOSE(S):

This system of records was gatheredand maintained by CongressionalDirective to document violations of theInternal Revenue Laws by the SpecialServices Staff before its discontinuation.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. This file isno longer being used by the InternalRevenue Service. The Special ServiceStaff was abolished August 13, 1973.Records may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice; (2) discloseinformation to CongressionalCommittees and individuals makingFreedom of Information requestspertaining to themselves.


STORAGE:

Paper records maintainedalphabetically by individual andorganization contained in vault at IRSNational Office.

RETRIEVABILITY:

Alphabetically by name.

SAFEGUARDS:

Access controls will not be less thanthose provided for by Managers SecurityHandbook, IRM 1(16)12 and theAutomated Information System SecurityHandbook, IRM 2(10)00. No IRS officialhas access to these records except forretrieval purposes in connection withCongressional or Freedom ofInformation inquiries and litigationcases.


Records are maintained in accordancewith Records Disposition Handbook,IRM 1.15.2.1 through IRM 1.15.2.31.Initially retained solely forcongressional committees’ inquiries,these records are currently beingretained because of their possiblehistorical significance under Archivalstatutes. Consideration of theirhistorical significance is in abeyancepending resolution of the Archivist rightto access tax information under theInternal Revenue Code.


Director, Office of Disclosure, InternalRevenue Service, 1111 ConstitutionAvenue, NW., Washington, DC 20224.




record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the National Director,Office of Governmental Liaison andDisclosure, Internal Revenue Service,1111 Constitution Avenue, NW.,Washington, DC 20224. In addition, thisSystem may contain some recordsprovided by other agencies which areexempt from the access and contestprovisions of the Privacy Act aspublished in the Notices of the Systemsof Records for those agencies.




News media articles, taxpayers’returns and records, informant and thirdparty information, other Federalagencies and examinations of related orother taxpayers.


Information from another agency’sexempt system of records duplicated inthis system of records retains theexempt status.

Treasury/IRS 49.001

SYSTEM NAME:

Collateral and Information RequestsSystem—Treasury/IRS.

SYSTEM LOCATION:

The central files for this system aremaintained at the Office of the AssistantCommissioner (International), 950L’Enfant Plaza, SW., Fourth Floor,Washington, DC 20024. Acorresponding system of records isseparately maintained by the foreignposts located in: (1) Bonn, Germany; (2)Sydney, Australia; (3) London, England;(4) Mexico City, Mexico; (5) Ottawa,Canada; (6) Paris, France; (7) Rome,Italy; (8) Singapore and (9) Tokyo,Japan. Inquiries concerning this system

of records maintained by the foreignposts should be addressed to theAssistant Commissioner (International).


United States Citizens, ResidentAliens, Nonresident Aliens.

CATEGORIES OF RECORDS IN THE SYSTEM:Records of interviewing witnesses

regarding financial transactions oftaxpayers; employment data; bank andbrokerage house records; probaterecords; property valuations; publicdocuments; payments of foreign taxes;inventories of assets; business booksand records. These records relate to taxinvestigations conducted by the InternalRevenue Service where some aspects onan investigation must be pursued inforeign countries pursuant to thevarious tax treaties between the UnitedStates and foreign governments. Therecords also include individual casefiles of taxpayers on whom information(as is pertinent to carrying out theprovisions of the convention orpreventing fraud or fiscal evasion inrelation to the taxes which are thesubject of this convention) is exchangedwith foreign tax officials of treatycountries.


and 7802.

PURPOSE(S):The purpose is to maintain a

historical record of correspondence andbackground work regarding the subjectsfor future references within the statedretention time frames.




STORAGE:Paper records.



those provided by the AutomatedInformation System Security Handbook,IRM 2(10)00.





Generally, records are disposed of afterthree years.

SYSTEM MANAGER(S) AND ADDRESS:Assistant Commissioner

(International), 950 L’Enfant Plaza, SW.,Fourth Floor, Washington, DC 20024.







RECORD SOURCE CATEGORIES:Records of examinations of taxpayers,

interviews of witnesses, etc. where someaspects of an investigation must bepursued in foreign countries pursuant tovarious tax treaties between the UnitedStates and foreign governments.



Treasury/IRS 49.002

SYSTEM NAME:Tax Treaty Information Management

System-Treasury/IRS.

SYSTEM LOCATION:Office of the DirectorCommissioner

(International), 950 L’Enfant Plaza, SW.,Fourth Floor, Washington, DC 20024.


U.S. citizens, resident aliens,nonresident aliens whose tax matterscome under the jurisdiction of the U.S.competent authority in accordance withpertinent provisions of tax treaties withforeign countries.

CATEGORIES OF RECORDS IN THE SYSTEM:Individual case files of taxpayers who

request relief from double taxation orany other assistance that is pertinent tocarrying out the provisions of incometax treaties.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:5 U.S.C. 301, 26 U.S.C. 7602, 7801,

and 7802; applicable treaties.

PURPOSE(S):To maintain records to monitor an

inventory of individual case files oftaxpayers who request competentauthority assistance pursuant to theprovisions of income tax treaties.




STORAGE:

Paper, microfilm and electronicrecords.

RETRIEVABILITY:

By taxpayer name.

SAFEGUARDS:



Records are maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Generally, records may be disposed ofafter six years.


Office of the Assistant Commissioner(International), 950 L’Enfant Plaza, SW.,Fourth Floor, Washington, DC 20024.




This system of records may not beaccessed for purposes of inspection orfor contest of content of the records.




Requests for relief from doubletaxation.



Treasury/IRS 49.003

SYSTEM NAME:

Financial Statements File-Treasury/IRS.

SYSTEM LOCATION:

Compliance Area Director, Area 15,SBSE, 950 L’Enfant Plaza, SW., PROMlevel, Washington, DC 20024.


Taxpayers who submitted financialstatements when interviewed overseasby Examination Branch employees.

CATEGORIES OF RECORDS IN THE SYSTEM:Financial Statements.


and 7802.

PURPOSE(S):To verify income reported on

individual tax returns during the courseof an examination of that return.





RETRIEVABILITY:By taxpayer’s name.




with Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Generally, records are disposed of aftertwo years.

SYSTEM MANAGER(S) AND ADDRESS:Compliance Area Director, Area 15,

SBSE, 950 L’Enfant Plaza, SW, PromLevel, Washington, DC 20024.




record contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the AssistantCommissioner (International), 950L’Enfant Plaza, SW., Fourth Floor,Washington, DC 20024.






Overseas Examination branchemployees.


None.

Treasury/IRS 49.007

SYSTEM NAME:

Overseas Compliance ProjectsSystem-Treasury/IRS.

SYSTEM LOCATION:

The central files for this system aremaintained at the Office of the AssistantCommissioner (International), 950L’Enfant Plaza, SW., Fourth Floor,Washington, DC 20024. Acorresponding system of records isseparately maintained by the foreignposts located in: (1) Bonn, Germany; (2)Sydney, Australia; (3) London, England;(4) Mexico City, Mexico;(5)Santiago,Chile; (6) Paris, France; (7) Rome,Italy;(8) Singapore and (9) Tokyo, Japan.Inquiries concerning this system ofrecords maintained by the foreign postsshould be addressed to the ComplianceArea Director Appeals, SBSE.




Documents and factual data relatingto: (1) Personal expenditures orinvestments not commensurate withknown income and assets; (2) receipt ofsignificant unreported income; (3)improper deduction of significantcapital or personal living expenses; (4)failure to file required returns or pay taxdue; (5) omission of assets or improperdeduction or exclusion of items fromstate and gift tax returns.


5 U.S.C. 301; 26 U.S.C. 7602, 7801,and 7802.

PURPOSE(S):

The purpose is to maintaindocuments and records of individualsresiding abroad that contain informationpertaining to the individual todetermine proper tax liability.





RETRIEVABILITY:By taxpayer name, social security

number, or other identification number.




with Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Generally, records are disposed of after3 years.

SYSTEM MANAGER(S) AND ADDRESS:Compliance Area Director, Area 15,

SBSE, 950 L’Enfant Plaza, SW., promlevel, Washington, DC 20024.







RECORD SOURCE CATEGORIES:Documents and data relating to

income and expense items concerningincome, Estate and Gift tax returns.



Treasury/IRS 49.008

SYSTEM NAME:International Correspondence System-

Treasury/IRS.

SYSTEM LOCATION:This system is separately maintained

by each one of the 13 overseas posts ofthe Office of the AssistantCommissioner (International) located in:(1) Berlin, Germany; (2) London,England; (3) Mexico City, Mexico; (4)Paris, France; (5) Rome, Italy; (6)Singapore and (9) Tokyo, Japan.Inquiries concerning this system ofrecords maintained by the foreign posts

should be addressed to the Office of theDirector (International), 950 L’EnfantPlaza, SW., Fourth Floor, Washington,DC 20024.



CATEGORIES OF RECORDS IN THE SYSTEM:Correspondence from taxpayers,

foreign post personnel and the Office ofthe Director (International) headquartersoffices in Washington, DC.


and 7802.

PURPOSE(S):The purpose of this of records is to

control correspondence received fromtaxpayers concerning tax law andaccount related inquiries.









with Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Generally, records are disposed of afterthree years.

SYSTEM MANAGER(S) AND ADDRESS:Director (International), 950 L’Enfant

Plaza, SW., Fourth Floor, Washington,DC 20024.




record contained in this system of



records may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Director(International), 950 L’Enfant Plaza, SW.,Fourth Floor, Washington, DC 20024.



RECORD SOURCE CATEGORIES:Taxpayers and the Office of the

Assistant Commissioner (International)foreign posts and headquarter’s offices.


Treasury/IRS 50.001

SYSTEM NAME:Employee Plans/Exempt

Organizations Correspondence ControlRecords—Treasury/IRS.


Avenue, NW., Washington, DC 20224.


Requesters of letter rulings, andsubjects of field office requests fortechnical advice and assistance andother correspondence, includingcorrespondence associated with section527 organization programs.

CATEGORIES OF RECORDS IN THE SYSTEM:Contains the name, date, nature and

subject of an assignment, and workhistory. Sub-systems include case filesand section 527 records that contain thecorrespondence, internal memoranda,and related material. They also includedigests of issues involved in proposedrevenue rulings.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:26 U.S.C. 7801, 7802, and 7805.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103 and 26U.S.C. 6104 where applicable.


STORAGE:Paper records, microfiche and

magnetic media.

RETRIEVABILITY:Indexed by name.


those provided for by Managers Security

Handbook, IRM 1(16)12 and theAutomated Information System SecurityHandbook, IRM 2(10)00.


with Records Control Schedule 104 forEmployee Plans/ExemptOrganizations—National Office, IRM1.15.2.17

SYSTEM MANAGER(S) AND ADDRESS:Assistant Commissioner (Tax Exempt/

Government Entity), 1111 ConstitutionAvenue, NW., Washington, DC 20224.




record contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the AssistantCommissioner (Employee Plans/ExemptOrganizations), 1111 ConstitutionAvenue, NW., Washington, DC 20224.




Individuals requesting rulings orinformation and field offices requestingtechnical advice or assistance.


None.

Treasury/IRS 50.003

SYSTEM NAME:

Employee Plans/ExemptOrganizations, Report of SignificantMatters in Technical-Treasury/IRS.

SYSTEM LOCATION:

National Office, 1111 ConstitutionAvenue, NW., Washington, DC 20224.


Individual subjects of letter rulingrequests, technical advice requests etc.,where a ‘‘Report of Significant Matter inTechnical,’’ has been prepared becauseof the presence of a matter significant totax administration.


Copies of ‘‘Reports of SignificantMatter in Technical.’’


26 U.S.C. 7801, 7802, and 7805.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103 and 26U.S.C. 6104 where applicable.


STORAGE:

Paper records.

RETRIEVABILITY:

Indexed by name.

SAFEGUARDS:



Records are maintained in accordancewith Records Control Schedule 104 forEmployee Plans/ExemptOrganizations—National Office, IRM1.15.2.17


Assistant Commissioner, (TaxExempt/Government Entities), 1111Constitution Avenue, NW., Washington,DC 20224.




Individuals seeking access to anyrecord contained in this system ofrecords may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the AssistantCommissioner, (Employee Plans/Exempt Organizations), InternalRevenue Service, 1111 ConstitutionAvenue, NW., Washington, DC 20224.




Individual subjects of letter rulingrequests, technical advice requests, etc.,where a ‘‘Report of Significant Matter inEP/EO’’ has been prepared.




Treasury/IRS 60.001

SYSTEM NAME:Assault and Threat Investigation

Files, Inspection—Treasury/IRS.

SYSTEM LOCATION:Office of the Chief Inspector, National

Office; Regional Inspectors’ Offices; aswell as offices of the Area Directors.(See IRS appendix A for addresses.)


Individuals attempting to interferewith the administration of internalrevenue laws through assaults, threats,or forcible interference of any officer oremployee while discharging the officialduties of his/her position, includingindividuals designated as potentiallydangerous taxpayers (PDTs), based onverifiable evidence or information thatfit any of the following five criteria: (1)Individuals who assault employees ormembers of their immediate families; (2)Individuals who attempt to intimidateor threaten employees or members oftheir immediate families throughspecific threats of bodily harm, a showof weapons, the use of animals, orthrough other specific threatening orintimidating behavior; (3) Individualswho are active members of groups thatadvocate violence against InternalRevenue Service employees specifically,or against Federal employees generallywhere advocating such violence couldreasonably be understood to threatenthe safety of Service employees andimpede the performance of their officialduties; (4) Individuals who havecommitted the acts set forth in any ofthe above criteria, but whose acts havebeen directed against employees ofother governmental agencies at Federal,state, county, or local levels; and (5)Individuals who are not designated aspotentially dangerous taxpayers throughapplication of the above criteria, butwho have demonstrated a clearpropensity toward violence throughact(s) of violent behavior within thefive-year period immediately precedingthe time of designation as potentiallydangerous.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) Document citing the complaint; (2)

Documentary evidence (i.e., threateningletter); (3) Report of investigation, withpossible statements, or affidavits asexhibits, and related tax information; (4)Report of legal action, if case isprosecuted; (5) Local police record ofindividual named in case; (6) FBI recordof individual named in the case.


5 U.S.C. 301; 26 U.S.C. 7608, 7801,and 7802.

PURPOSE(S):

This system of records documents theinvestigation into any attempt toobstruct or impede (or endeavor toobstruct or impede) Internal RevenueService employees in the performanceof their official duties. It includesrecords relevant to the use of force orthreats of force against IRS employees ortheir immediate family (including anythreatening letter or communication).


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, State, or local agencymaintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunalincluding the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (6) provideinformation to third parties during thecourse of an investigation to the extentnecessary to obtain informationpertinent to the investigation.





applies, cross-referenced third partiesand/or by case number.


those provided by the Manager’sSecurity Handbook, IRM 1(16)12. Therecords are accessible to Inspectionpersonnel on a need-to-know basis, allof whom have been the subject of abackground investigation. Disclosure ofinformation through remote terminals isrestricted through the use of passwordsand sign-on protocols which areperiodically changed; these terminalsare accessible only to authorizedpersons.


with IRM Part X, Inspection, Exhibit(10)100–2.

SYSTEM MANAGER(S) AND ADDRESS:Chief Inspector, Internal Revenue

Service, 1111 Constitution Avenue,NW., Washington, DC 20224.



RECORD ACCESS PROCEDURES:This system is exempt and may not be





investigatory material compiled forcriminal law enforcement purposeswhose sources need not be reported.



Treasury/IRS 60.002

SYSTEM NAME:Bribery Investigation Files,

Inspection—Treasury/IRS.


Office and Regional Inspectors’ Offices.



(See IRS appendix A for addresses.)Categories of individuals covered by thesystem:

Employees and/or former employeesof the Treasury Department; taxpayersand non-IRS persons whose allegedcriminal actions may affect the integrityof the Internal Revenue Service.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) Report of investigation including

exhibits, affidavits, transcripts, anddocumentation concerning requests andapproval for consensual telephone andconsensual non-telephone monitoring;(2) Report of legal action concerning theresults of prosecution; (3) Prior criminalrecord of subject.


7801, and 7802; Executive Order 11222.

PURPOSE(S):This system of records contains

information relevant to InternalSecurity’s specific and exclusivejurisdiction within the Service toinvestigate violation of 18 U.S.C. 201,Bribery. This is described as an offer togive something of value with the intentthat the recipients will do somethingimproper or will fail to do somethingthey should do within the authority oftheir position.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for enforcing orinvestigating or prosecuting theviolations of, or for enforcing orimplementing, a statute, rule,regulation, order, or license, where thedisclosing agency becomes aware of anindication of a violation or potentialviolation of civil or criminal law orregulations; (2) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civil

discovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (6) provideinformation to third parties during thecourse of an investigation to the extentnecessary to obtain informationpertinent to the investigation.


STORAGE:

Paper records, in folders, maintainedin file cabinets, or on magnetic media.

RETRIEVABILITY:

By name of individual to whom itapplies, cross-referenced third parties,and/or by case number.

SAFEGUARDS:

Access controls will not be less thanthose provided for by Managers SecurityHandbook, IRM 1(16)12 and theAutomated Information System SecurityHandbook, IRM 2(10)00. Accessible toInspection personnel on a need-to-knowbasis, all of whom have been the subjectof background investigations.


Records are maintained in accordancewith IRM Part X, Inspection, Exhibit(10)100–2.


Chief Inspector, Internal RevenueService, 1111 Constitution Avenue,NW., Washington, DC 20224.




This system is exempt and may not beaccessed for purposes of inspection orfor contest of content of records.




This system of records containsinvestigatory material compiled forcriminal law enforcement purposeswhose sources need not be reported.



Treasury/IRS 60.003

SYSTEM NAME:Conduct Investigation Files,



Office and Regional Inspectors’ Offices.(See IRS appendix A for addresses.)


Employees and former employees ofInternal Revenue Service, and otherBureaus and Services within theDepartment of the Treasury.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) Document citing complaint of

alleged misconduct or violation ofstatute; (2) Report of investigation toresolve allegation of misconduct orviolation of statute, with related exhibitsof statements, affidavits or recordsobtained during investigation; (3) Reportof action taken by managementpersonnel adjudicating any misconductsubstantiated by the investigation; (4)Report of legal action resulting fromviolations of statutes referred forprosecution.



PURPOSE(S):Records in this system include

information gathered by Inspection inorder to identify and report all pertinentfacts to management relative to theinvestigation of complaints andallegations against employees of theInternal Revenue Service


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulations; (2) disclose information to aFederal, State, or local agency,maintaining civil, criminal or other



relevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (6) provideinformation to third parties during thecourse of an investigation to the extentnecessary to obtain informationpertinent to the investigation; (7)disclose information to the Departmentof Justice for the purpose of litigating anaction or seeking legal advice.Disclosure may be made during judicialprocesses.



in file cabinets, and on magnetic media.




those provided for by Managers SecurityHandbook, IRM 1(16)12 and theAutomated Information System SecurityHandbook, IRM 2(10)00. Accessible toInspection personnel on a need-to-knowbasis, all of whom have been the subjectof background investigations.






accessed for purposes of determining if

the system contains a record pertainingto a particular individual.





RECORD SOURCE CATEGORIES:Department of Treasury personnel

and records, taxpayers (complainants,witnesses, confidential informants),other Federal agencies, State and localagencies, tax returns and relateddocuments, personal observations of theinvestigator and subjects of theinvestigation.



Treasury/IRS 60.004

SYSTEM NAME:Disclosure Investigation Files,

Inspection-Treasury/IRS.




(1) Internal Revenue Serviceemployees and/or Government contractemployees at IRS Facilities, who haveallegedly disclosed confidential taxinformation; (2) Federal, state and localGovernment employees who haveallegedly disclosed confidential Federaltax information. (3) Tax return preparerswho have allegedly disclosedconfidential Federal tax information.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) Document citing the complaint of

the alleged criminal or administrativeviolation; (2) Investigative report,including statements, affidavits and anyother pertinent documents supportingthe investigative report, which will beattached as an exhibit; (3) Report oflegal action if case is accepted by U.S.Attorney for prosecution; (4) Report ofaction by management personnel if caseis referred for administrativeadjudication.



PURPOSE(S):This system of records documents

investigations into allegations of

unauthorized disclosures of InternalRevenue Service Records.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulations; (2) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose information toa court, magistrate, or administrativetribunal in the course of presentingevidence, including disclosures toopposing counsel or witnesses in thecourse of civil discovery, litigation, orsettlement negotiations, in response to asubpoena, or in connection withcriminal law proceedings; (4) provideinformation to a congressional office inresponse to an inquiry made at therequest of the individual to whom therecord pertains; (5) provide informationto the news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings; (6) provide information tothird parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.


STORAGE:

Paper records, in folders, maintainedin file cabinets, or on magnetic media.

RETRIEVABILITY:


SAFEGUARDS:

Access controls will not be less thanthose provided for by Managers SecurityHandbook, IRM 1(16)12 and the



Automated Information System SecurityHandbook, IRM 2(10)00. Accessible toInspection personnel on a need-to-knowbasis, all of whom have been the subjectof background investigations.







RECORD ACCESS PROCEDURES:This system of records is exempt and

may not be accessed for purposes ofinspection or for contest of content ofrecords.




investigatory material compiled forcriminal law enforcement purposeswhose sources need not be reported.



Treasury/IRS 60.005

SYSTEM NAME:Enrollee Applicant Investigation

Files, Inspection-Treasury/IRS.




Former employees and non-IRSpersons who apply for enrollment topractice before IRS under the provisionsof Circular 230.

CATEGORIES OF RECORDS IN THE SYSTEM:Investigative reports on non-IRS

employees covering derogatory resultsof checks of: FBI files; Inspection files;local police; Examination, CriminalInvestigation and SB/SE, W&I, LMSBDivision files; and verification ofFederal tax filing status. Also,appropriate documents attached asexhibits showing results of above filechecks.


26 U.S.C. 7801 and 7802.

PURPOSE(S):

This system of records documentsinvestigations of enrollee applicantsconducted at the request of the Directorof Practice, to determine their eligibilityto practice before the Service.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for or investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulations; (2) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (6) provideinformation to third parties during thecourse of an investigation to the extentnecessary to obtain informationpertinent to the investigation.


STORAGE:

Paper records, in folders, maintainedin file cabinets and on magnetic media.

RETRIEVABILITY:


SAFEGUARDS:


Accessible to Inspection personnel ona need-to-know basis, all of whom havebeen the subject of backgroundinvestigations.






Individuals seeking to determine ifthis system contains a record pertainingto themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed as in‘‘Record access procedures’’ below.


Individuals seeking access to anyrecord contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Chief Inspector,Internal Revenue Service, 1111Constitution Avenue, NW., Washington,DC 20224.




The Internal Revenue Service, theFederal Bureau of Investigation, andlocal police departments.


None.

Treasury/IRS 60.006

SYSTEM NAME:

Enrollee Charge Investigation Files,Inspection—Treasury/IRS.

SYSTEM LOCATION:

Office of the Chief Inspector, NationalOffice and Regional Inspectors’ Offices.(See IRS appendix A for addresses.)




IRS employees or former employees,tax practitioners, attorneys, certifiedpublic accountants or enrolled persons.

CATEGORIES OF RECORDS IN THE SYSTEM:A documented complaint or request

for investigation alleging criminal oradministrative misconduct affecting IRSintegrity. A report of investigation,including exhibits such as affidavits,statements or documents which havebeen reviewed. A report of legal actionresulting from violations of statutesreferred for prosecution.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:26 U.S.C. 7608, 7801, and 7802.

PURPOSE(S):This system documents investigations

of complaints of unethical practices byunenrolled tax practitioners and personsenrolled to practice before the InternalRevenue Service.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal inthe course of presenting evidence,including disclosures to opposingcounsel or witnesses in the course ofcivil discovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relate

to an agency’s functions relating to civiland criminal proceedings; (6) provideinformation to third parties during thecourse of an investigation to the extentnecessary to obtain informationpertinent to the investigation.


STORAGE:

Paper records, in folders, maintainedin file cabinets or on magnetic media.

RETRIEVABILITY:


SAFEGUARDS:










This system is exempt and may not beaccessed for purposes of inspection orfor contest of content of records.




Department of Treasury, personneland records, other Federal agencies,taxpayers/complainants, state and localagencies, tax returns, newspapers,person acquainted with the individualunder investigation, subjects of theinvestigation, and personal observationsof the investigator.



Treasury/IRS 60.007

SYSTEM NAME:Miscellaneous Information File,





Employees and former employees ofthe Internal Revenue Service; TaxPractitioners (Attorneys, CertifiedPublic Accountants, Enrolled Persons,Return Preparers); alleged tax violators;persons whose actions or alleged actionsindicated a threat to IRS employees,facilities, or the integrity of the taxsystem; confidential informants; andreputed members of the organizedcriminal element.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) Complaint type information

regarding IRS employees which is not,in itself, specific or significant enoughto initiate an investigation whenreceived. (2) Allegations of bribery andgratuities by taxpayers and/or theirrepresentatives which are not bythemselves specific or significantenough to initiate an investigation whenreceived. (3) Allegations of misconductby tax practitioners, enrolled persons, ortax preparers which are not bythemselves specific or significantenough to initiate an investigation whenreceived. (4) Any information receivedor developed by Inspection that has abearing on IRS, but is not of itselfspecific or significant enough to initiatean investigation when received. (5)Information received by Inspectionpertaining to alleged violations enforcedby other agencies or divisions of IRS,copies of which are referred to thoserespective agencies or divisions. (6)Photographs and descriptive data ofsome IRS employees and of personsarrested by Inspection. (7) Informationconcerning lost or stolen Governmentdocuments, property, credentials, or IRSemployee personal property lost orstolen on Government premises. (8) Listof persons in state or local governmentagencies working under stateagreements and having access to federaltax information. (9) Newspaper orperiodical items about IRS. (10)Newspaper items regarding attorneys,CPA’s, Tax Practitioners, or ReturnPreparers arrested, indicted, convictedor under investigation by other agencies.(11) Allegations of threats, assaults,forcible interference, or other violencetype activity aimed at employees orfacilities of IRS which are not by



themselves specific or significantenough to initiate an investigation whenreceived. Information regardingInspection’s mission which does not fallinto any of the above categories.


5 U.S.C. 301; 26 U.S.C. 7602, 7608,7801 and 7802; Executive Order 11222.

PURPOSE(S):

The purpose of this system of recordsis to document information related toInspection’s mission and/or allegationswhich are not specific or significantenough to warrant initiation of aninvestigation.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsand other than returns and returninformation may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose information toa court, magistrate, or administrativetribunal, including the presentation ofevidence, disclosures to opposingcounsel or witnesses in the course ofcivil discovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (6) provideinformation to third parties during thecourse of an investigation to the extentnecessary to obtain informationpertinent to the investigation.




RETRIEVABILITY:By name of individual, subject, or

incident involved, by name of cross-referenced third parties, and/orinformation item number.














RECORD SOURCE CATEGORIES:Department of Treasury personnel

and records, newspapers andperiodicals, taxpayers (complainants,witnesses, and informants), state andlocal government agency personnel andrecords, and anonymous complainants.



Treasury/IRS 60.010

SYSTEM NAME:Tort Investigation Files, Inspection—

Treasury/IRS.




Employees of the Department of theTreasury and non-Federal personsinvolved in accidents on property underDepartment of the Treasury jurisdictionor with Department of the Treasuryemployees.

CATEGORIES OF RECORDS IN THE SYSTEM:Report of investigation including

exhibits such as SF–91, Operator’sReport of Motor Vehicle Accident; SF–91A, Investigation Report of MotorVehicle Accident; SF–92A, Report ofAccident Other Than Motor Vehicle;SF–94, Statement of Witness; OptionalForm 26, Data Bearing Upon Scope ofEmployment of Motor Vehicle Operator.In addition, attached as exhibits mightbe a Police Report of the accident;copies of insurance policies of theinvolved drivers; photographs of thescene or vehicles after the accident;Treasury Department vehiclemaintenance record, medical records.


7801 and 7802; Executive Order 11222.

PURPOSE(S):This system of records documents

formal Federal Tort Claimsinvestigations conducted to obtainfactual data required to defend theGovernment against claims for propertyloss or damages, personal injury ordeath caused by the negligence ofwrongful act or omission of agovernment employee acting within thescope of his/her employment, or aid inthe prosecution of Government claimsarising from accidents involving Serviceemployees or activities.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used: (1) Disclosepertinent information to appropriateFederal, State, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s or



the bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (3) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (4) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(5) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (6) provideinformation to third parties during thecourse of an investigation to the extentnecessary to obtain informationpertinent to the investigation.







those provided for by Managers SecurityHandbook, IRM 1(16)12 and theAutomated Information System SecurityHandbook, IRM 2(10)00. Accessible toInspection personnel on a need-to-knowbasis, all of whom have been the subjectof background investigations.








record contained in this system of

records, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Chief Inspector,Internal Revenue Service, 1111Constitution Avenue, NW., Washington,DC 20224.




Department of Treasury personneland records, Federal, State and localpolice agencies, witnesses, subjectsinvolved in the investigation, hospitals(medical records), doctors (medicalrecords and personal observations),personal observations of theinvestigator, automobile repair facilities,insurance companies, attorneys,Federal, State and local driver licenserecords, and Federal and State vehicleregistration records.


None.

Treasury/IRS 70.001

SYSTEM NAME:

Individual Income Tax Returns,Statistics of Income—Treasury/IRS.

SYSTEM LOCATION:

Primary—Detroit Computing Center;Secondary—(a) Internal RevenueService, Statistics of Income Branch,National Office; (b) TreasuryDepartment, Office of Tax Analysis; (c)Treasury Department, Office ofEconomic Modeling and ComputerApplications; (d) Federal RecordsCenters; (e) Congress of the UnitedStates, Joint Committee on Taxation.(See IRS appendix A for addresses.)


Taxpayers selected for an annualstatistical sample.


Sources of income, exemptions,deductions, income tax, and tax credits,as reported on Forms 1040, 1040A and1040EZ U.S. Individual income taxreturn. The records are used to prepareand publish annual statistics, withrespect to the operations of the tax lawsand for special statistical studies andcompilations. The statistics, studies,and compilations are designed so as toprevent disclosure of any particulartaxpayer’s identity.


26 U.S.C. 6108.




STORAGE:


RETRIEVABILITY:

Each magnetic tape record isidentified by social security number anda unique document locator numberassigned by the Internal RevenueService. Those with sole proprietorshipincome, in addition, contain employeridentification number, if reported by thetaxpayer.

SAFEGUARDS:



Records are maintained in accordancewith Records Disposition Handbook,IRM 1.15.2.1 through IRM 1.15.2.31.Input records are disposed of afterpublication of the statistics, except forinput records for high income taxpayersfor tax years prior to 1967 which aredisposed of after 40 years. Outputrecords are retained as long as they areneeded.


Director, Research and Analysis,Statistics of Income, Internal RevenueService, 1111 Constitution Avenue,NW., Washington, DC 20224.








Primary: Forms 1040, 1040A, and1040EZ, U.S. Individual Income TaxReturns. Secondary: Form SS–5,Application for a social securitynumber.





Treasury/IRS 90.001

SYSTEM NAME:Chief Counsel Criminal Tax Case

Files. Each Regional Counsel Office andArea Counsel Office maintains one ofthese systems. The Office of theAssistant Chief Counsel (Criminal Tax)maintains one of these systems. Theinformation in this notice applies to all62 offices—Treasury/IRS.

SYSTEM LOCATION:The addresses of the National Office,

each Regional Counsel Office and eachArea Counsel Office are listed in theAppendix. (See IRS Appendix A.)Categories of individuals covered by thesystem:

(1) Taxpayers and related partiesagainst whom tax-related criminalrecommendations have been made. (2)Taxpayers and related parties on whomadvice has been requested concerninginvestigation for tax-related offenses. (3)Persons who have filed petitions for theremission or mitigation of forfeitures orwho are otherwise directly involved asparties in forfeiture matters, judicial oradministrative.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) Internal Control Records. (2) Legal

and administrative files includinginvestigative reports.

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


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than return and return informationmay be used to: (1) Disclose informationto the Department of Justice for thepurpose of litigating an action orseeking legal advice; (2) disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (3) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to or

necessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (4) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (5) disclose information toforeign governments in accordance withformal or informal internationalagreements; (6) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(7) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (8) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (9) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.



RETRIEVABILITY:Records are retrievable by the name of

the person to whom they apply.

SAFEGUARDS:Records are locked up during

nonworking hours and during periodswhen the work area is vacant. Access isstrictly controlled and limited toemployees who have a need for suchrecords in the course of their work.Background checks are made onemployees. All facilities where recordsare stored have access limited toauthorized personnel or individuals inthe company of authorized personnel.Access controls will not be less thanthose provided by the AutomatedInformation System Security Handbook,IRM 2(10)00.

RETENTION AND DISPOSAL:Legal files are generally retired to the

Federal Records Center (FRC) one yearafter they are closed. The FRC willretain ‘‘significant case’’ files anadditional 19 years and dispose of them20 years after they are closed. Other

legal files are retained in the FRC 4years after they are transferred to theFRC and disposed of 5 years after theyare closed. Duplicate National Officemonitoring files are destroyedimmediately upon notification that thefield has closed its file. National Officeunjacketed case files (e.g., appeals forwhich no monitoring files exist: FOIArequests, search warrants, formaltechnical advice and miscellaneouslegal opinions) are retained for ten yearsafter closing. National Office originalcentralized grand jury files andadministrative case files are maintainedindefinitely. Files transferred from otherfunctions are returned to the sourcewhen no longer needed.

SYSTEM MANAGER(S) AND ADDRESS:Each Regional Counsel is the system

manager of the systems in his or herRegion. The Assistant Chief Counsel(Criminal Tax) is the system manager ofthe National Office system. Theaddresses are in the Appendix. (See IRSAppendix A.)


accessed for purposes of determining ifthe records pertain to a particularindividual as the records are exemptunder 5 U.S.C. 552a(d)(5) and/or552a(j)(2).


accessed for the purposes of inspectionor for contest of content of records asthe records are exempt under 5 U.S.C.552a(d)(5) and/or 552a(j)(2).



RECORD SOURCE CATEGORIES:Taxpayers and their representatives;

Department of Treasury personnel; otherFederal agencies; State, local, andforeign governments; witnesses;informants; parties to disputed mattersof fact or law; other persons whocommunicate with the Internal RevenueService.



Treasury/IRS 90.002

SYSTEM NAME:Chief Counsel Disclosure Litigation

Case Files—Treasury/IRS.

SYSTEM LOCATION:Office of the Assistant Chief Counsel

(Disclosure and Privacy Law), Internal



Revenue Service, Office of ChiefCounsel, 1111 Constitution Avenue,NW., Washington, DC 20224.


Persons who communicate with theService regarding disclosure matters orwho are involved with a disclosureissue involving the Service, or who arethe subjects of investigations made bythe Internal Security Division if theircases are referred to DisclosureLitigation for criminal violations ofdisclosure laws.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) Legal Case and Administrative

Case Files; (2) Internal Control Records.



Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice; (2) disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (3) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (4) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (5) disclose information toforeign governments in accordance withformal or informal internationalagreements; (6) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(7) provide information to the news

media in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (8) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (9) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.


STORAGE:

Legal case and administrative casefiles: Paper records. Internal controlrecords: Paper records and magneticmedia.

RETRIEVABILITY:

Records are retrievable by the name ofthe person to whom they apply, cross-referenced third parties, issues,attorneys assigned, and by case number.

SAFEGUARDS:

A background investigation is madeon personnel. Offices are located in asecurity area. Access to keys to theseoffices is restricted. All facilities whererecords are stored have access limited toauthorized personnel or individuals inthe company of authorized personnel.Access controls will not be less thanthose provided by the AutomatedInformation System Security Handbook,IRM 2(10)00.


Legal files are generally retired to theFederal Records Center (FRC) 1 yearafter they are closed. ‘‘significant case’’files are retained an additional 29 yearsand disposed of 30 years after they areclosed. Other legal files are retained inthe FRC 5 years after they aretransferred to the FRC and disposed of6 years after they are closed. Otherrecords are retained in the Division forthe same time periods as describedabove.


Assistant Chief Counsel (DisclosureLitigation), Internal Revenue Service,Office of Chief Counsel, 1111Constitution Avenue, NW., Washington,DC 20224.


This system may not be accessed forpurposes of determining if the recordspertain to a particular individual as therecords are exempt under 5 U.S.C. 552a(d)(5) and/or (k)(2).


This system may not be accessed forpurpose of inspection or for contest ofcontent of records as the records areexempt under 5 U.S.C. 552a (d)(5) and/or (k)(2).




Persons who communicate with theagency regarding disclosure matters;Department of Treasury employees;State, local, and foreign governments;other Federal agencies; witnesses;informants; parties to disputed mattersof fact or law.



Treasury/IRS 90.003

SYSTEM NAME:

Chief Counsel General AdministrativeSystems. Each of the 7 Regional CounselOffices and 54 Area Counsel Offices,each of the 10 functions in the NationalOffice, the Office of the Chief Counsel,and the Office of the Deputy ChiefCounsel, the Offices of the AssociateChief Counsels (Enforcement Litigation),(International), (Domestic), (Finance andManagement), and (Employee Benefitsand Exempt Organizations) maintain aGeneral Administrative System. Thisnotice applies to all 78 of these offices-Treasury/IRS.

SYSTEM LOCATION:

The location of these systems arelisted in the Appendix. (See IRSAppendix A.)


(1) Past, present and prospectiveemployees of the Office of ChiefCounsel. (2) Tax Court Witnesses.


(1) Employee Performance Foldersand employee records other thanOfficial Personnel Files of the Office ofPersonnel Management and the MeritSystems Protection Board. (2) Timecards and attendance rosters. (3)Financial records such as travelexpenses, Notary Public expenses,moving expenses, expenses of Tax Courtwitnesses and miscellaneous expenses.(4) Employee recruiting records.


5 U.S.C. 301; 26 U.S.C. 7801.




Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice; (2) discloseinformation to the Office of PersonnelManagement and the Merit SystemsProtection Board for appropriatePersonnel actions; (3) disclose pertinentinformation to appropriate Federal,State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulations; (4) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (5) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (6) disclose information toforeign governments in accordance withformal or informal internationalagreements; (7) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(8) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (9) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (10) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.



RETRIEVABILITY:Records are generally retrievable by

the name of the person to whom theyapply.

SAFEGUARDS:Access is limited to employees who

have a need for such records in thecourse of their work. Background checksare made on employees. All facilitieswhere records are stored have accesslimited to authorized personnel orindividuals in the company ofauthorized personnel. Access controlswill not be less than those provided bythe Automated Information SystemSecurity Handbook, IRM 2(10)00.


with Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Records are updated periodically toreflect changes and maintained as longas needed.


manager of the systems in his or herRegion. Each Assistant Chief Counsel isthe system manager of the system in hisor her function. The Chief Counsel, theDeputy Chief Counsel and the AssociateChief Counsels (Enforcement Litigation),(Domestic), (International), (Finance andManagement), and (Employee Benefitsand Exempt Organizations) are thesystem managers of the system in eachof their Offices. (See IRS appendix A foraddresses.)




record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Regional Counsel ofthe Region in which the records arelocated or the Assistant Chief Counsel(Disclosure Litigation) in the case ofrecords in the National Office. Theaddresses are listed in the Appendix.Information leading to the identity of a

confidential source is exempt pursuantto 5 U.S.C. 552a(k)(5).




Employees, Department of Treasurypersonnel; Tax Court witnesses; Officeof Personnel Management and MeritSystems Protection Board; other Federalagencies; State, local, and foreigngovernments; references; formeremployers.



Treasury/IRS 90.004

SYSTEM NAME:Chief Counsel General Legal Services

Case Files. Each of the seven RegionalCounsel Offices and the National Officemaintain a General Legal Services CaseFile System. The information in thisnotice applies to all eight of the offices-Treasury/IRS.

SYSTEM LOCATION:The addresses of Counsel offices are

listed in the appendix. (See IRSappendix A.)


Persons involved in litigation, actions,investigations or cases falling within thejurisdiction of the General LegalServices function including persons (1)who are parties in personnel matters, aswell as discrimination and labormanagement relations matters, of theInternal Revenue Service, ChiefCounsel’s Office or, in some instances,other agencies in the TreasuryDepartment; (2) who are parties inpractitioner actions under thejurisdiction of the Director of Practice orthe Joint Board of Actuaries; (3) who areparties in procurement matters andunder the Federal Claims Collection Act(as amended by the Debt collection Act);(4) who are parties in litigation oradministrative claims involving allegedviolations of the United StatesConstitution, the Federal Tort ClaimsAct, the Military Personnel and CivilianEmployee Compensation Act, relief ofaccountable officers for loss ofGovernment funds, claims or suits forrewards, acts of officers or employeesacting within the scope of theiremployment, or official acts of officersor employees not directly relating toFederal tax issues but relating to theInternal Revenue Service; (5) who are



parties in miscellaneous mattersreferred to the General Legal Service; (6)who are the subjects of investigationsmade by the Internal Security Divisionif the case is referred to General LegalServices (7) who are officials of theInternal Revenue Service and ChiefCounsel’s Office required to file aFinancial Disclosure Statement underthe Ethics in Government Act of 1978;(8) who have corresponded regarding amatter under consideration withinGeneral Legal Services .


(1) Legal case and administrative casefiles. (2) Internal control cards. (3)Correspondence files.


5 U.S.C. 301; 26 U.S.C. 7801.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicefor the purposes of litigating an actionor seeking legal advice; (2) disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing, or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulations; (3) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (4) disclose information toa court, magistrate, or administrativetribunal in the course of presentingevidence, including disclosures toopposing counsel or witnesses in thecourse of civil discovery, litigation, orsettlement negotiations, in response to asubpoena, or in connection withcriminal law proceedings; (5) discloseinformation to foreign governments inaccordance with formal or informalinternational agreements; (6) provideinformation to a congressional office inresponse to an inquiry made at therequest of the individual to whom therecord pertains; (7) provide informationto the news media in accordance with

guidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings; (8) provide information toofficials of labor organizationsrecognized under 5 U.S.C. Chapter 71when relevant and necessary to theirduties of exclusive representation; (9)provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation; (10) provide informationto the Director of Practice and JointBoard of Actuaries in practitionerdisciplinary matters; (11) provideinformation to the Office of PersonnelManagement in personnel,discrimination and labor managementmatters; (12) provide information toarbitrators, the Federal Labor RelationsAuthority, including the Office of theGeneral Counsel of that authority, theFederal Service Impasses Board and theFederal Mediation and ConciliationService in labor management matters;(13) provide information to the MeritSystems Protection Board, including itsSpecial Counsel, in Personnel,Discrimination, and Labor Managementmatters; (14) provide information to theEqual Employment OpportunityCommission in Personnel,Discrimination, and Labor Managementmatters; (15) provide information to theGeneral Services Administration inproperty management matters; (16)provide information to theAdministrative Assistant of theExecutive Resources Board as toFinancial Disclosure Statements, whomakes the statements available to thepublic as required by law; (17) provideinformation to other federal agencies forthe purpose of effectuating inter-agencysalary offset or inter-agencyadministrative offset; (18) provideinformation to the Office of GovernmentEthics in conflict of interest, conduct,financial statement reporting, and otherethical matters.


Disclosures pursuant to 5 U.S.C.552a(b)(12). Disclosures of debtinformation concerning a claim againstan individual may be made from thissystem to consumer reporting agenciesas defined in the Fair Credit ReportingAct, 15 U.S.C. 1681a(f) or the FederalClaims Collection Act of 1966, 31 U.S.C.3701(a)(3).




the person to whom they apply. If morethan one person is involved in a givencase then it is generally retrievable onlyby the first named person.



RETENTION AND DISPOSAL:Legal files are generally retired to the

Federal Records Center (FRC) 1 yearafter the cases are closed. The FRC willretain ‘‘significant case’’ files anadditional 19 years and dispose of them20 years after they are closed. Otherlegal files are retained in the FRC 4years after they are transferred to thecenter and disposed of 5 years after theyare closed. Other records are retainedfor the same time periods describedabove.


manager of the system in his or herRegion. The Assistant Chief Counsel(General Legal Services) is the systemmanager of the National Office system.The addresses are in the Appendix. (SeeIRS Appendix A.)


accessed for purposes of determining ifthe system contains a record pertainingto a particular individual as the recordsare exempt under 5 U.S.C. 552a(d)(5)and/or (k)(2).


accessed for purposes of inspection orfor contest of content of records as therecords are exempt under 5 U.S.C.552a(d)(5) and/or (k)(2).









Treasury/IRS 90.005

SYSTEM NAME:

Chief Counsel General Litigation CaseFiles. Each Regional Counsel Office andeach Area Counsel Office maintains oneof these systems. The National Officemaintains one of these systems. Theinformation in this notice applies to all62 offices—Treasury/IRS.

SYSTEM LOCATION:

The addresses of the Counsel officesare listed in the Appendix. (See IRSAppendix A.)


(1) Taxpayers or other individualsinvolved in matters referred to theGeneral Litigation function including:(a) Taxpayers with outstanding taxliabilities or with potential outstandingtax liabilities; (b) persons from whominformation is being sought (summons);(c) persons requesting information(disclosure); (d) present or formerInternal Revenue Service employeeswho are being or may be sued inconnection with their duties or whohave been called upon to testify inprivate litigation; (e) persons who are ormay be liable to the United States onnon-tax claims; (f) persons who havesubmitted offers in compromise offederal taxes. (2) Persons who havecorresponded regarding a matter underconsideration within the GeneralLitigation function.


(1) Legal and Administrative Files. (2)Internal Control Records. (3) Offer inCompromise Files. (4) CorrespondenceFiles.


5 U.S.C. 301; 26 U.S.C. 7801.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Provideinformation to other Federal agenciesholding funds of taxpayer for thepurpose of collecting a liability owed bythe taxpayer; (2) disclose information tothe Department of Justice for thepurpose of litigating an action orseeking legal advice; (3) provideinformation to State and local taxing

authorities for the purpose of enforcingFederal tax laws; (4) provideinformation to Federal, state and localregulatory authorities for purposes ofSB/SE, W&I, LMSB of Federal taxes; (5)disclose pertinent information toappropriate Federal, State, local, orforeign agencies responsible forinvestigating or prosecuting theviolations of, or for enforcing, orimplementing, a statute, rule,regulation, order, or license, where thedisclosing agency becomes aware of anindication of a violation or potentialviolation of civil or criminal law orregulation; (6) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (7) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunalincluding the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (8) disclose information toforeign governments in accordance withformal or informal internationalagreements; (9) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(10) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (11) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (12) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.


STORAGE:


RETRIEVABILITY:

All records are retrievable by thename of the persons to whom theyapply. Some internal control records areretrievable by names of taxpayers andrelated taxpayers, attorneys assigned,

subject matter, and certain keyadministrative dates.



RETENTION AND DISPOSAL:National Office, Regional, and Area

counsel legal files are generally retiredto the Federal Records Center (FRC) oneyear after they are closed. The FRC willretain ‘‘significant case’’ files anadditional 24 years and dispose of them25 years after the cases are closed. Otherlegal files are retained in the FRC 9years after they are transferred to theCenter and disposed of 10 years afterthey are closed. Other records areretained in the Division for the sametime periods described above. Filestransferred from other functions arereturned to the source when no longerneeded.


manager of the systems in his or herRegion. The Assistant Chief Counsel(General Litigation) is the systemmanager of the National Office system.The addresses are in the Appendix. (SeeIRS appendix A.)

NOTIFICATION PROCEDURE:Most of the records in this system

may not be accessed for purposes ofdetermining if the records pertain to aparticular individual as the records areexempt under 5 U.S.C. 552a(d)(5) and/or (k)(2).

RECORD ACCESS PROCEDURES:This system may not be accessed for

purposes of inspection or for contest ofcontent of records as the records areexempt under 5 U.S.C. 552a(d)(5) and/or (k)(2).









Treasury/IRS 90.007

SYSTEM NAME:

Chief Counsel Legislation andRegulations Division, Employee Plansand Exempt Organizations Division, andAssociate Chief Counsel (Technical andInternational) Correspondence andPrivate Bill Files-Treasury/IRS.

SYSTEM LOCATION:

Legislation and Regulations Division,Internal Revenue Service, Office ofChief Counsel, 1111 ConstitutionAvenue, Washington DC 20224;Employee Plans and ExemptOrganizations Division and AssociateChief Counsel (Technical andInternational), same address.


(1) Persons who have corresponded tothe Service, the Department of theTreasury, the White House or Membersof Congress regarding a matter in whichthe Legislation and Regulations Divisionor the Employee Plans and ExemptOrganizations Division was asked todraft a reply. (2) Persons on whosebehalf private relief bills wereintroduced in Congress involving taxrelated matters.


(1) Correspondence Files; (2) PrivateRelief Bill Legal Files; (3) InternalControl Records.


5 U.S.C. 301 and 26 U.S.C. 7801.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Theserecords and information in these recordsmay be used to: (1) Disclose informationto the Department of Justice for thepurpose of litigating an action orseeking legal advice; (2) disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing, or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (3) disclose information to aFederal, State, or local agency,maintaining civil, criminal or other

relevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (4) disclose information toa court, magistrate, or administrativetribunal in the course of presentingevidence, including disclosures toopposing counsel or witnesses in thecourse of civil discovery, litigation, orsettlement negotiations, in response to asubpoena, or in connection withcriminal law proceedings; (5) discloseinformation to foreign governments inaccordance with formal or informalinternational agreements; (6) provideinformation to a congressional office inresponse to an inquiry made at therequest of the individual to whom therecord pertains; (7) provide informationto the news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings; (8) provide information tounions recognized as exclusivebargaining representatives under theCivil Service Reform Act of 1978, 5U.S.C. 7111 and 7114; (9) provideinformation to third parties during thecourse of an investigation to the extentnecessary to obtain informationpertinent to the investigation; (10)provide information to the agency orindividual who directedcorrespondence to the Legislation andRegulations Division for the Division todraft a response.


STORAGE:


RETRIEVABILITY:

Correspondence files are retrievableby the name of the individual whoinitiated the correspondence. PrivateRelief Bill files are retrievable by theH.R. or S. number for each Congress.

SAFEGUARDS:

Access is limited to employees whohave a need for such records in thecourse of their work. Background checksare made on employees. All facilitieswhere records are stored have accesslimited to authorized personnel orindividuals in the company ofauthorized personnel. Access controlswill not be less than those provided bythe Automated Information SystemSecurity Handbook, IRM 2(10)00.

RETENTION AND DISPOSAL:Correspondence files are generally

disposed of after 3 years. Private ReliefBill files are periodically updated toreflect changes and are maintained aslong as needed. Internal control recordsare generally disposed of after 2 years orwhen no longer useful. Auth: IRM1(15)59.

SYSTEM MANAGER(S) AND ADDRESS:Associate Chief Counsel, TE/GE, and

Associate Chief Counsel InternationalNotification procedure: Individualsseeking to determine if the system ofrecords contains a record pertaining tothemselves may inquire in accordancewith instructions appearing at 31 CFRpart 1, subpart C, appendix B. Inquiriesshould be addressed to the Director ofthe Disclosure Litigation Division. Theaddress is listed in the Appendix. (SeeIRS appendix A.)


record contained in the system ofrecords or seeking to contest its content,may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Director of theDisclosure Litigation Division. Theaddress is listed in the Appendix. (SeeIRS appendix A.)

CONTESTING RECORD PROCEDURES:See Access above.

RECORD SOURCE CATEGORIES:Persons who initiate correspondence

referred to the Legislation andRegulations Division; Congressionaldocuments; taxpayers and theirrepresentatives; Department of Treasurypersonnel; other Federal agencies; state,local, and foreign governments;witnesses; informants.


Treasury/IRS 90.009

SYSTEM NAME:Chief Counsel Field Services Case

Files. Each Regional Counsel Office andeach Area Counsel Office maintains oneof these systems. The National Officemaintains one of these systems. Theinformation in this notice applies to all62 offices-Treasury/IRS.

SYSTEM LOCATION:The addresses of the National Office,

each Area Counsel Office, Area. (SeeIRS Appendix A.)


(1) Taxpayers who have filed petitionswith the Tax Court or suits for refunds



of Federal taxes. (2) Taxpayers uponwhom the issuance of a statutory noticeis or was contemplated whose case hasbeen referred to the Tax Litigationfunction. (3) Taxpayers who are thesubject of formal or informal advisoryopinions during the investigative stageof the case or while underadministrative processing. (4) Personswho have corresponded regarding amatter under consideration within theTax Litigation function.


(1) Legal Case and AdministrativeCase Files. (2) Internal Control Records.(3) Correspondence Files.


5 U.S.C. 301; 26 U.S.C. 7801.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice; (2) disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing, or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulations; (3) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (4) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunalincluding the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (5) disclose information toforeign governments in accordance withformal or informal internationalagreements. (6) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(7) provide information to the newsmedia in accordance with guidelines

contained in 28 CFR 50.2, which relateto an agency’s functions relating to civiland criminal proceedings; (8) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (9) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.


STORAGE:


RETRIEVABILITY:

Records are retrievable by the name ofthe person to whom they apply.

SAFEGUARDS:

Access is limited to employees whohave a need for such records in thecourse of their work. Background checksare made on employees. All facilitieswhere records are stored have accesslimited to authorized personnel orindividuals in the company ofauthorized personnel. Access controlswill not be less than those provided bythe Automated Information SystemSecurity Handbook, IRM 2(10)00.


Legal files are generally retired to theFederal Records Center (FRC) one yearafter they are closed. The FRC willretain ‘‘significant case’’ files anadditional 29 years and dispose of them30 years after they are closed. Otherlegal files are retained in the FRC 9years after they are transferred to theCenter and disposed of 10 years afterthey are closed. Other records areperiodically updated to reflect changesand maintained as long as needed. Filestransferred from other functions arereturned to the source when no longerneeded.


Each Area Counsel is the systemmanager of the systems in his or herRegion. The Assistant Chief Counsel(Field Services) is the system managerof the National Office system. Theaddresses are in the Appendix. (See IRSAppendix A.)


This system may not be accessed forpurposes of determining if the recordspertain to a particular individual as therecords are exempt under 5 U.S.C.552a(d)(5) and/or (k)(2).









Treasury/IRS 90.010

SYSTEM NAME:Digest Room Files Containing Briefs,

Legal Opinions, and Digests ofDocuments Generated Internally or bythe Department of Justice Relating to theAdministration of the Revenue Laws-Treasury/IRS.

SYSTEM LOCATION:Office of the Associate Chief Counsel

(Finance and Management), InternalRevenue Service, Office of ChiefCounsel, 1111 Constitution Avenue,NW., Washington, DC 20224.


Taxpayers who have sought InternalRevenue Service rulings and/or legalopinions on tax problems and thosewhose cases are being or have beenadjudicated.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) Internal Control Records; (2)

Briefs; (3) Legal Opinions.



Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to Justice Departmentpersonnel for research purposes; (2)disclose pertinent information toappropriate Federal, State, local, orforeign agencies responsible for



investigating or prosecuting theviolations of, or for enforcing, orimplementing, a statute, rule,regulation, order, or license, where thedisclosing agency becomes aware of anindication of a violation or potentialviolation of civil or criminal law orregulations; (3) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (4) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunalincluding the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (5) disclose information toforeign governments in accordance withformal or informal internationalagreements; (6) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(7) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (8) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (9) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.





SAFEGUARDS:Records are kept in a secured area.

Access is limited to authorizedpersonnel. Users of the system mustshow IRS identification and sign aregister each time the room is used.Background checks are made onemployees. Access controls will not beless than those provided by theAutomated Information System SecurityHandbook, IRM 2(10)00.


Briefs, legal opinions, and digests areretained indefinitely.


Associate Chief Counsel, (Finance andManagement), Internal Revenue Service,Office of Chief Counsel, 1111Constitution Avenue, NW., Washington,DC 20224.


This system may not be accessed forpurposes of determining if the recordspertain to a particular individual as therecords are exempt under 5 U.S.C.552a(d)(5) and/or (k)(2).


This system may not be accessed forpurposes of inspection or for contest ofcontent of records as the records areexempt under 5 U.S.C. 552a(d)(5) and/or (k)(2).




Department of Treasury personnel;Department of Justice personnel;taxpayers and their representatives;other Federal agencies; witnesses;informants; State, local, and foreigngovernments; parties to disputedmatters of fact and law; other personswho communicate with the InternalRevenue Service.



Treasury/IRS 90.011

SYSTEM NAME:

Attorney Recruiting Files—Treasury/IRS.

SYSTEM LOCATION:

Office of the Associate Chief Counsel(Finance and Management), InternalRevenue Service, Office of ChiefCounsel, 1111 Constitution Avenue,NW., Washington, DC 20224.


Persons who have applied for attorneypositions with the Office of ChiefCounsel, both National Office and field.


Attorney Files and lists of eligibleapplicants; Internal Control Records.


5 U.S.C. 301; 26 U.S.C. 7801.


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice; (2) disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulations; (3) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (4) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (5) disclose information toforeign governments in accordance withformal or informal internationalagreements; (6) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(7) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (8) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (9) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation; (10) provide informationto the Office of Personnel Managementand Merit System Protection Board forappropriate personnel actions.




STORAGE:Applicant files and internal control

records: paper records and magneticmedia.





RETENTION AND DISPOSAL:The attorney applicant files and other

records are periodically updated toreflect changes and maintained as longas needed.

SYSTEM MANAGER(S) AND ADDRESS:Associate Chief Counsel (Finance and

Management), Internal Revenue Service,Office of Chief Counsel, 1111Constitution Avenue, NW., Washington,DC 20224.




record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Assistant ChiefCounsel (Disclosure Litigation), InternalRevenue Service, 1111 ConstitutionAvenue, NW., Washington, DC 20224.Information leading to the identity of aconfidential source is exempt pursuantto 5 U.S.C. 552a(k)(5).


above.

RECORD SOURCE CATEGORIES:Applicants, Department of Treasury

Personnel; Office of PersonnelManagement; other Federal agencies;

State, local, and foreign governments;references, former employers.



Treasury/IRS 90.013

SYSTEM NAME:Legal Case Files of the Chief Counsel,

Deputy Chief Counsel and AssociateChief Counsels-Treasury/IRS.

SYSTEM LOCATION:Office of Chief Counsel, Internal

Revenue Service, 1111 ConstitutionAvenue, NW., Washington, DC 20224.


Persons whose cases at one timeinvolved important issues or unusualcircumstances which were brought tothe attention of the above persons (ortheir predecessors).

CATEGORIES OF RECORDS IN THE SYSTEM:Legal case files which include

internal control records of such casefiles of both the persons currentlyholding the above positions and thosewho previously held such positions.



Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicefor the purpose of litigating an action orseeking legal advice; (2) disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing, or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulations; (3) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (4) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,

including the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (5) disclose information toforeign governments in accordance withformal or informal internationalagreements; (6) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(7) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (8) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (9) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.



RETRIEVABILITY:Records pertaining to individuals are

retrievable by the name of the person towhom they apply.





SYSTEM MANAGER(S) AND ADDRESS:Chief Counsel, Deputy Chief Counsel,

or the Associate Chief Counsels,respectively, Internal Revenue Service,1111 Constitution Avenue, NW.,Washington, DC 20224.

NOTIFICATION PROCEDURE:This system may not be accessed for

purposes of determining if the recordspertain to a particular individual as therecords are exempt under 5 U.S.C.552a(d)(5) and/or (k)(2).








Department of Treasury personnel; otherFederal agencies; State, local, andforeign governments; other persons whocommunicate with the Internal RevenueService.



Treasury/IRS 90.015

SYSTEM NAME:Reference Records of the Library in

the Office of Chief Counsel—Treasury/IRS.

SYSTEM LOCATION:Office of the Associate Chief Counsel

(Finance and Management), InternalRevenue Service, Office of ChiefCounsel, 1111 Constitution Avenue,NW., Washington, DC 20224.


(1) Taxpayers who have soughtCongressional tax relief by means of aPrivate Bill. (2) IRS employees whocharge out books.

CATEGORIES OF RECORDS IN THE SYSTEM:(1) Numerical and alphabetical listing

of Private Relief Bill and files related tothe Bill. (2) Charge cards and inter-library loan forms.



Records may be used to: (1) Disclosepertinent information to appropriateFederal, State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing, or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (2) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunal,including the presentation of evidence,

disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (3) provide information toa congressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(4) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (5) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (6) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.


STORAGE:


RETRIEVABILITY:

Records are retrievable by the name ofthe individual to whom they pertainand Private Bill material can also beretrieved by H.R. or S. number.

SAFEGUARDS:

Although access is limited toauthorized individuals, this materialwould be available to any personthrough a Freedom of Information Actrequest. Access controls will not be lessthan those provided by the AutomatedInformation System Security Handbook,IRM 2(10)00.


Records are maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Records are regularly updated. If thelibrary materials to which the referencespertain are no longer in the library SB/SE, W&I, LMSB, the reference cards aredestroyed.


Associate Chief Counsel (Finance andManagement), Internal Revenue Service,Office of Chief Counsel, 1111Constitution Avenue, NW., Washington,DC 20224.


Individuals seeking to determine ifthis system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendix

B. Inquiries should be addressed as in‘‘Record access procedures’’ below.


record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C. Appendix B. Inquiries shouldbe addressed to Assistant Chief Counsel(Disclosure and Privacy Law), InternalRevenue Service, 1111 ConstitutionAvenue, NW., Washington, DC 20224.


above.

RECORD SOURCE CATEGORIES:Material to which reference

information pertains.


Treasury/IRS 90.016

SYSTEM NAME:Counsel Automated Tracking System

(CATS) Records—Treasury/IRS.

SYSTEM LOCATION:Computer Records: Detroit Computing

Center, 1300 John C. Lodge Drive,Detroit, Michigan 48226.


(1) Taxpayers who initiated suits forrefund in area courts or the ClaimsCourt.(2) Taxpayers who have filedpetitions with the United States TaxCourt. (3) Taxpayers who haverequested rulings from the Service inthose cases in which the request hasbeen referred to the Office of ChiefCounsel for a legal opinion. (4)Taxpayers who have been involved inlitigation concerning the SB/SE, W&I,LMSB of taxes. (5) Taxpayers whosecases were the subject of technicaladvice.

CATEGORIES OF RECORDS IN THE SYSTEM:Skeletal legal files and Indexes

(including taxpayer name; uniform issuelist number; key dates; subject matter;name of attorney and office handling thecase; and miscellaneous remarks.)



Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Disclose



information to the Department of Justicefor the purpose of litigating an action,seeking legal advice, or for researchpurposes; (2) disclose pertinentinformation to appropriate Federal,State, local, or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing, or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (3) disclose information to aFederal, State, or local agency,maintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (4) disclose relevant, non-privileged information to a court,magistrate, or administrative tribunalincluding the presentation of evidence,disclosures to opposing counsel orwitnesses in the course of civildiscovery, litigation, or settlementnegotiations, in response to a subpoena,or in connection with criminal lawproceedings; (5) disclose information toforeign governments in accordance withformal or informal internationalagreements; (6) provide information to acongressional office in response to aninquiry made at the request of theindividual to whom the record pertains;(7) provide information to the newsmedia in accordance with guidelinescontained in 28 CFR 50.2 which relateto an agency’s functions relating to civiland criminal proceedings; (8) provideinformation to officials of labororganizations recognized under 5 U.S.C.Chapter 71 when relevant and necessaryto their duties of exclusiverepresentation; (9) provide informationto third parties during the course of aninvestigation to the extent necessary toobtain information pertinent to theinvestigation.


STORAGE:Skeletal legal files and indexes are

stored on magnetic media. Inputdocuments are on paper. The CATSsystem also allows access by interactiveterminal.

RETRIEVABILITY:Records are retrievable by legal jacket

number, the name of the person towhom they apply, and by name of theattorney to whom the cases are assigned.

SAFEGUARDS:

Access is limited to employees whohave a need for such records in thecourse of their work. Background checksare made on employees. All facilitieswhere records are stored have accesslimited to authorized personnel orindividuals in the company ofauthorized personnel. Passwords arerequired in the Counsel AutomatedTracking System to access systeminformation. Access controls will not beless than those provided by theAutomated Information System SecurityHandbook, IRM 2(10)00.


Records are maintained in accordancewith Records Disposition Handbooks,IRM 1.15.2.1 through IRM 1.15.2.31.Magnetic media will be periodicallyupdated to reflect changes andmaintained as long as needed.


Associate Chief Counsel (Finance andManagement), Internal Revenue Service,1111 Constitution Avenue, NW.,Washington, DC 20224.


Most of the records in this systemmay not be accessed for purposes ofdetermining if the records pertain to aparticular individual as the records areexempt under 5 U.S.C. 552a(d)(5) and/or (k)(2). An individual who wishes todetermine whether the system containsany records pertaining to himself whichare not exempt may address inquiries tothe Assistant Chief Counsel (DisclosureLitigation), 1111 Constitution Avenue,NW., Washington, DC 20224.


Most of the records in this systemmay not be accessed for purposes ofinspection or for contest of content ofrecords as the records are exempt under5 U.S.C. 552a(d)(5) and/or (k)(2).Individuals seeking access to any recordwhich is not exempt, or seeking tocontest its content, may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed to theAssistant Chief Counsel (DisclosureLitigation) whose address is listedabove. Taxpayers seeking to adjustrecords which affect the determinationof a tax assessment or the balance due,should utilize existing procedures fordoing so, as substantive tax matters arenot subject to the amendmentprovisions of the Privacy Act.




Department of Treasury personnel; otherFederal agencies, State, local, andforeign governments; witnesses;informants; parties to disputed mattersof fact or law; other persons whocommunicate with the Internal RevenueService.



Treasury/IRS 90.017

SYSTEM NAME:Correspondence Control and Records,

Associate Chief Counsel (Technical andInternational)—Treasury/IRS.

SYSTEM LOCATION:National Office (See IRS appendix A.)


Individual subjects of letter rulings,technical advice, memorandum andother correspondence from the Office ofthe Associate Chief Counsel (Technicaland International).

CATEGORIES OF RECORDS IN THE SYSTEM:Cards, disks and tapes containing

taxpayer names, date of correspondence,issue, and related information,including in some cases the conclusionsreached, and related letter ruling,technical advice, memorandum andother correspondence files.

AUTHORITY FOR MAINTENANCE OF THE SYSTEM:5 U.S.C. 301, 26 U.S.C. 7801, 7802,

7602, 7805(a).


Disclosure of returns and returninformation may be made only asprovided by 26 U.S.C. 6103. Theserecords and information in these recordsmay be used to: (1) Disclose informationto the Department of Justice inconnection with actual or potentialcriminal prosecution or civil litigation,and in connection with requests forlegal advice; (2) disclose pertinentinformation to appropriate Federal,State, local or foreign agenciesresponsible for investigating orprosecuting the violations of, or forenforcing or implementing, a statute,rule, regulation, order, or license, wherethe disclosing agency becomes aware ofan indication of a violation or potentialviolation of civil or criminal law orregulation; (3) disclose information to aFederal, State, or local agencymaintaining civil, criminal or other



relevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of a securityclearance, license, contract, grant, orother benefit; (4) disclose information toa court, magistrate, or administrativetribunal in the course of presentingevidence, including disclosure toopposing counsel or witnesses in thecourse of civil discovery, litigation, orsettlement negotiations, in response to asubpoena, or in connection withcriminal law proceedings; (5) discloseinformation to foreign governments inaccordance with formal or informalinternational agreements; (6) provideinformation to a congressional office inresponse to an inquiry made at therequest of the individual to whom therecord pertains; (7) provide informationto the news media in accordance withguidelines contained in 28 CFR 50.2which relate to an agency’s functionsrelating to civil and criminalproceedings; (8) provide information tounions recognized as exclusivebargaining representatives under theCivil Service Reform Act of 1978, 5U.S.C. 7111 and 7114; (9) provideinformation to third parties during thecourse of an investigation to the extentnecessary to obtain informationpertinent to the investigation.


STORAGE:

Paper records, magnetic media, andtapes.

RETRIEVABILITY:

Indexed by name and control number.

SAFEGUARDS:

Safeguards will not be less than thoseprovided by the Physical and DocumentSecurity Handbook, IRM 1(16)41, andthe Automated Information SystemSecurity Handbook, IRM 2(10)00.


Cards, disks and tapes areperiodically updated and maintained aslong as needed. Related files aredestroyed or retired over varyingnumbers of years as specified in theRecords Control Schedule, IRM 1.15.2.1(10).


Associate Chief Counsel (Technicaland International), National Office. (SeeIRS appendix A.)


the system of records contains a recordpertaining to themselves may inquire inaccordance with instructions appearingat 31 CFR part 1, subpart C, appendixB. Inquiries should be addressed to theAssociate Chief Counsel (Technical andInternational), National Office. (See IRSappendix A.)


record contained in the system ofrecords or seeking to contest its content,may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Associate ChiefCounsel (Technical and International),National Office. (See IRS Appendix A.)



RECORD SOURCE CATEGORIES:Individual subjects of letter rulings,

technical advice memorandums, andother correspondence, field officepersonnel.


Treasury/IRS 90.018

SYSTEM NAME:Expert Witness Library—Treasury/

IRS.

SYSTEM LOCATION:Office of the Assistant Chief Counsel

(Field Services) Office of the ChiefCounsel, Internal Revenue Service, 1111Constitution Avenue, NW., Washington,DC 20224.


Potential expert witnesses for taxlitigation in a variety of areas ofexpertise.

CATEGORIES OF RECORDS IN THE SYSTEM:Names, addresses, and phone

numbers of expert witnesses who havebeen used either by IRS or taxpayers inlitigation. The library also containsevaluations of the performance of eachexpert, copies of transcripts whereexperts have testified and copies of theexperts’ reports.


7802, and 7805(a).


Disclosure of returns and returninformation may be made only as

provided by 26 U.S.C. 6103. Recordsother than returns and returninformation may be used to: (1) Discloseinformation to the Department of Justicein connection with requests for legaladvice; (2) disclose information to aFederal, state, or local agencymaintaining civil, criminal or otherrelevant enforcement information orother pertinent information, which hasrequested information relevant to ornecessary to the requesting agency’s orthe bureau’s hiring or retention of anindividual, or issuance of or retention ofa security clearance, license, contract,grant, or other benefit; (3) discloserelevant, non-privileged information toa court, magistrate, or administrativetribunal, including the presentation ofevidence, disclosures to opposingcounsel or witnesses in the course ofcivil discovery, litigation, or settlementnegotiations, in response to a subpoenawhere relevant or potentially relevant tothe proceeding; (4) provide informationto a Congressional office in response toan inquiry made at the request of theindividual to whom the record pertains;(5) provide information to third partiesduring the course of an investigation tothe extent necessary to obtaininformation pertinent to theinvestigation.



RETRIEVABILITY:Indexed by name and subject matter

expertise.


have a need for such records in thecourse of their work. Furthermore,access to the paper files is controlled bya designated attorney in the Tax ShelterBranch. Access to the expert witnesslibrary indices on magnetic media arecontrolled by the Tax Shelter Branch.The Tax Shelter Branch is locked duringnonworking hours. All facilities whererecords are stored have access limited toauthorized personnel or individuals inthe company of authorized personnel.Background checks are made onemployees. Access controls will not beless than those provided by theAutomated Information System SecurityHandbook, IRM 2(10)00.

RETENTION AND DISPOSAL:The records will be periodically

updated to reflect changes andmaintained as long as needed.



SYSTEM MANAGER(S) AND ADDRESS:Assistant Chief Counsel (Field

Services), Internal Revenue Service,Office of Chief Counsel, 1111Constitution Avenue, NW, Washington,DC 20224.




record contained in this system ofrecords, or seeking to contest itscontent, may inquire in accordance withinstructions appearing at 31 CFR part 1,subpart C, appendix B. Inquiries shouldbe addressed to the Assistant ChiefCounsel (Disclosure Litigation), InternalRevenue Service, 1111 ConstitutionAvenue, NW., Washington, DC 20224.



RECORD SOURCE CATEGORIES:Attorneys working for the IRS and

expert witnesses themselves.


IRS Appendix A—Addresses of SystemLocations

This appendix contains the addresses ofTreasury/IRS system locations along with thetitle of the principal system manager(s) ateach location. Other system managers atthese locations are individually noted in thetext of the system notices. Generally,inquiries under Treasury/IRS systems shouldbe addressed to the office where the recordsin question are located. For Area Officerecords, this would be the office withjurisdiction over the area where theindividual resides. For Internal RevenueService Center/Campus records, this wouldbe the service center/campus where theindividual files Federal income tax returns.

The Internal Revenue Service has beenreorganized and the following divisions servetheir respective customers:Wage and Investment—individual taxpayers;

Large and Mid Size Business-taxpayerswho are large and mid-size businesses;

Tax Exempt/Government Entities—taxpayerswho are tax-exempt/government entities;

Small Business/ Self Employed—smallbusiness taxpayers and self-employedtaxpayers.

National Office Internal Revenue Service

Chief, Equal Employment Opportunity andDiversity

Chief, Communications and LiaisonChief Information Officer

Assistant Commissioner (Employee Plansand Exempt Organizations)

Director, Tax Administration ModernizationCommissioner, Large and Mid Size Business

DivisionCommissioner, Small Business/Self

Employed DivisionCommissioner, Tax Exempt and Government

Entities DivisionCommissioner, Wage and Investment

DivisionDirector, Commissioner’s Complaint and

Processing GroupDirector of PracticeNational Taxpayer AdvocateNational Director, Strategic Planning and

ResearchNational Director, Compliance and ResearchChief Financial OfficerChief, AppealsDirector, National Headquarters Management

and FinanceDirector, Research and Analysis and SOIChief Agency Wide Shared ServicesChief (Criminal Investigation)Director, Strategic Human ResourcesDirector (International)Assistant Commissioner (Procurement)Chief AppealsDirector, Office of Disclosure

The address for all of the above systemsmanagers with the exception of the AssistantCommissioner (International), noted below,is as follows:1111 Constitution Avenue, NW., Washington,

DC 20224.Director (International), 950 L‘Enfant Plaza,

SW., Fourth Floor, Washington, DC 20024.

Addresses of the Detroit Computing Center,Martinsburg Computing Center, and theAustin Service Center/Campus

Director, Detroit Computing Center, 1300John C. Lodge Drive, Detroit, Michigan48226.

Director, Martinsburg Computing Center,PO Box 1208, Martinsburg, West Virginia25401.

Director, Austin Service Center/Campus,Stop 7000 AUSC, 3651 Interregional Hwy 35,Austin, Texas 78741.

Addresses of Area Offices and InternalRevenue Service Centers

Area Offices

Midstates (Dallas)Internal Revenue Service, 4050 Alpha Road,

Dallas, Texas 75244–4203.Northeast (Manhattan), Internal Revenue

Service, 90 Church Street, New York, NewYork, 10007.

Southeast (Atlanta), Internal RevenueService, PO Box 926, Stop 100–R, Atlanta,Georgia 30370.

Western (San Francisco), Internal RevenueService, Room 511, 1650 Mission Street,San Francisco, California 95113.

Area Directors

Area Director, Internal Revenue Service, POBox 1818, Cincinnati, Ohio 45201.

Area Director, Internal Revenue Service, POBox 99181, Cleveland, Ohio 44199.

Area Director, Internal Revenue Service, POBox 330500, Stop #1, Detroit, Michigan48232–6500.

Area Director, Internal Revenue Service, POBox 44687, Stop 10, Indianapolis, Indiana46244.

Area Director, Internal Revenue Service, POBox 1735, Stop 100, Louisville, Kentucky40201.

Area Director, Internal Revenue Service, 425Juliana Street, Parkersburg, West Virginia26101.

Director, Internal Revenue Service Center/Campus, 201 W. Second Street., Covington,Kentucky 41019.

Area Director, Internal Revenue Service,George Fallon Building, 31 Hopkins Plaza,Baltimore, Maryland 21201.

Area Director, Internal Revenue Service, P.O.Box 939, Newark, New Jersey 07101.

Area Director, Internal Revenue Service, W.J. Green Federal Building, 600 Arch Street,Philadelphia, Pennsylvania 19106.

Area Director, Internal Revenue Service, 1000Liberty Avenue, Room 1139, Pittsburgh,Pennsylvania 15222.

Area Director, Internal Revenue Service, 400North Eighth Street, Richmond, Virginia23240.

Area Director, Internal Revenue Service, 409Silverside Road, Wilmington, Delaware19809.

Director, Internal Revenue Service Center/Campus, 11601 Roosevelt Boulevard,Philadelphia, Pennsylvania 19154.

Area Director, Internal Revenue Service,Federal Building, 115 Fourth Avenue, SE.,Aberdeen, South Dakota 57401.

Area Director, Internal Revenue Service, 230South Dearborn Street, Room 2890,Chicago, Illinois 60604.

Area Director, Internal Revenue Service,Federal Building, 210 Walnut Street, DesMoines, Iowa 50309.

Area Director, Internal Revenue Service,Federal Building and Post Office, 657Second Avenue, North Fargo, North Dakota58102.

Area Director, Internal Revenue Service,Federal Building, Second Floor, 301 SouthPark Avenue, Helena, Montana 59626–0016.

Area Director, Internal Revenue Service,Federal Building and Court House, 310West Wisconsin Avenue, Milwaukee,Wisconsin 53203.

Area Director, Internal Revenue Service,Federal Office Building, 106 SouthFifteenth Street, Omaha, Nebraska 68102.

Area Director, Internal Revenue Service, 1222Spruce Street, St. Louis, Missouri 63101.

Area Director, Internal Revenue Service,Federal Building and Court House, 316North Robert Street, St. Paul, Minnesota55101.

Area Director, Internal Revenue Service, 320West Washington Street, Springfield,Illinois 62701.

Director, Internal Revenue Service Center/Campus, P.O. Box 24551, Kansas City,Missouri 64131.

Area Director, Internal Revenue Service, JohnF. Kennedy Federal Building, GovernmentCenter, Boston, Massachusetts 02203.

Area Director, Internal Revenue Service, 68Sewall Street, Augusta, Maine 04330.

Area Director, Internal Revenue Service, LeoW. O’Brien Federal Building, ClintonAvenue and North Pearl Street, Albany,New York 12207.



Area Director, Internal Revenue Service, 120Church Street, New York, New York 10007.

Area Director, Internal Revenue Service, 35Tillary Street, Brooklyn, New York 11201.

Area Director, Internal Revenue Service, 111West Huron Street, Buffalo, New York14202.

Area Director, Internal Revenue Service,Courthouse Plaza, 119 Main Street,Burlington, Vermont 05401.

Area Director, Internal Revenue Service,William R. Cotter Federal Building, Stop204, 135 High Street, Hartford, Connecticut06103.

Area Director, Internal Revenue Service,Federal Building, 80 Daniel Street,Portsmouth, New Hampshire 03801.

Area Director, Internal Revenue Service, 380Westminster Mall, Providence, RhodeIsland 02903.

Andover IRS Internal Revenue Service, Stop100, 310 Lowell Street, Andover,Massachusetts 05501.

Director, Internal Revenue Service Center/Campus, Stop 100, 1040 Waverly Avenue,Holtsville, New York 11799.

Area Director, Internal Revenue Service, 401West Peachtree Street, NW. Atlanta,Georgia 30365.

Area Director, Internal Revenue Service, 500Twenty-second Street South, Birmingham,Alabama, 35233.

Area Director, Internal Revenue Service, 1835Assembly Street, Columbia, South Carolina29201.

Area Director, Internal Revenue Service, 320Federal Place, Greensboro, North Carolina27401.

Area Director, Internal Revenue Service,Suite 504, 100 W. Capitol Street, Suite 504,Jackson, Mississippi 39269.

Area Director, Internal Revenue Service,Federal Office Building, 400 West BayStreet, Jacksonville, Florida 32202.

Area Director, Internal Revenue Service, 801Broadway, Nashville, Tennessee 37203.

Area Director, Internal Revenue Service,(Stop 6) 700 West Capitol, Little Rock,Arkansas 72201.

Area Director, Internal Revenue Service,(Stop 6) 501 Magazine Street, New Orleans,Louisiana 70130.

Area Director, Internal Revenue Service, OneUniversity Drive, Building B, Ft.Lauderdale, Florida 33324.

Director, Internal Revenue Service Center/Campus, 4800 Buford Highway, Chamblee,Georgia 30341.

Director, Internal Revenue Service Center/campus, P.O. Box 30309, Airport MailFacility, Memphis, Tennessee 38130.

Area Director, Internal Revenue Service, 5338Montgomery NE, 3rd Floor, Albuquerque,New Mexico 87109.

Area Director, Internal Revenue Service, Stop100D AUS, 300 East Eighth Street, Austin,Texas 78701.

Area Director, Internal Revenue Service, 1919Smith Street, Houston, Texas 77002.

Area Director, Internal Revenue Service, 308West Twenty-first Street, Cheyenne,Wyoming 82001.

Area Director, Internal Revenue Service, Stop1000 DAL, 1100 Commerce Street, Dallas,Texas 75242.

Area Director, Internal Revenue Service, 600Seventeenth Street, Stop 1000 DEN,Denver, Colorado 80202–2490.

Area Director, Internal Revenue Service, 210East Earll Drive, Sixth Floor, Room 600,Phoenix, Arizona 85012.

Area Director, Internal Revenue Service, 465South 400 East, Salt Lake City, Utah 84111.

Area Director, Internal Revenue Service, 200NW. Fourth Street, Oklahoma City,Oklahoma 73102.

Area Director, Internal Revenue Service, 412South Main Street, Wichita, Kansas 76202.

Director, Internal Revenue Service Center/Campus, 3651 South InterregionalHighway, Austin, Texas 73301.

Director, Internal Revenue Service Center/Campus, 1160 West 1200 South Street,Ogden Utah 84201.

Area Director, Internal Revenue Service, 949East Thirty-sixth Avenue, Anchorage,Alaska 99508.

Area Director, Internal Revenue Service, Box041, 550 West Fort Street, Boise, Idaho83724.

Area Director, Internal Revenue Service,PJKK Federal Building, 300 Ala Moana,Honolulu, Hawaii 96850.

Area Director, Internal Revenue Service,24000 Avila Road, Laguna Niguel,California 92677.

Area Director, Internal Revenue Service, 300North Los Angeles Street, Los Angeles,California 90012.

Area Director, Internal Revenue Service, 1220SW. Third Avenue, Portland, Oregon97204.

Area Director, Internal Revenue Service, 4750West Oakey Boulevard, Las Vegas, Nevada89102.

Area Director, Internal Revenue Service, 4330Watt Avenue, North Highland, California95660.

Area Director, Internal Revenue Service, 1301Clay Street, South Tower, San Francisco,California 94612.

Area Director, Internal Revenue Service, 55South Market Street, San Jose, California95113.

Area Director, Internal Revenue Service, 915Second Avenue, Seattle, Washington,98174.

Director, Internal Revenue Service Center,5045 East Butler Avenue, Fresno,California 93888.

Addresses of Chief Counsel, Area Counsel,and Regional Director of Appeals Offices

National Office

Office of the National Director of Appeals,Internal Revenue Service, 901 D Street,SW., Box 68, Washington, DC 20024.

Office of the Assistant Chief Counsel(Criminal Tax), Office of Chief Counsel,Internal Revenue Service, 1111Constitution Avenue, NW., Washington,DC 20224.

Office of the Assistant Chief Counsel(Disclosure and Privacy Law), Office ofChief Counsel, Internal Revenue Service,1111 Constitution Avenue, NW.,Washington, DC 20224.

Office of the Assistant Chief Counsel(General Legal Services), Office of ChiefCounsel, Internal Revenue Service, 1111

Constitution Avenue, NW., Washington,DC 20224.

Office of the Assistant Chief Counsel(General Litigation), Office of ChiefCounsel, Internal Revenue Service, 1111Constitution Avenue, NW., Washington,DC 20224.

Office of the Assistant Chief Counsel(Corporate), Office of Chief Counsel,Internal Revenue Service, 1111Constitution Avenue, NW., Washington,DC 20224.

Office of the Assistant Chief Counsel (IncomeTax and Accounting), Office of ChiefCounsel, Internal Revenue Service, 1111Constitution Avenue, NW., Washington,DC 20224.

Office of the Assistant Chief Counsel(Employee Benefits and ExemptOrganizations), Office of Chief Counsel,Internal Revenue Service, 1111Constitution Avenue, NW., Washington,DC 20224.

Office of the Assistant Counsel (FieldServices), Office of Chief Counsel, InternalRevenue Service, 1111 ConstitutionAvenue, NW., Washington, DC 20224.

Office of the Assistant Chief Counsel(Financial Institutions and Products),Office of Chief Counsel, Internal RevenueService, 1111 Constitution Avenue, NW.,Washington, DC 20224.

Office of the Assistant Chief Counsel(Passthroughs and Special Industries),Office of Chief Counsel, Internal RevenueService, 1111 Constitution Avenue, NW.,Washington, DC 20224.

Chief Counsel, Deputy Chief Counsel,Associate Chief Counsels (Litigation),(Domestic), (International), Finance andManagement) and (Employee Benefits andExempt Organizations), Office of ChiefCounsel, Internal Revenue Service, 1111Constitution Avenue, NW., Washington,DC 20224.

Counsel Offices

Southeast Counsel’s Office, IRS, 401 WestPeachtree Street, Suite 2110–Stop 180–R,Atlanta, Georgia 30365

Midstates Counsel’s Office, IRS, 4050 AlphaRoad, 14th Floor, Dallas, Texas 75244–4203.

Western Counsel’s Office, IRS, Room 514,1650 Mission Street, San Francisco,California 94103.

Director of Appeals

Northeast Director of Appeals, IRS, 90Church Street, Room 1003, New York, NY10007.

Southeast Director of Appeals, IRS, 625Federal Office Building, Suite 2118, 401West Peachtree Street, NW., Atlanta,Georgia 30365.

Midstates Director of Appeals, IRS, 4050Alpha Road, Fourteenth Floor, Dallas,Texas 75244–4203,

Western

Director of Appeals, IRS, Room 515, 1650Mission Street, San Francisco, California94103.



Area Counsel Offices

Area Counsel’s Office, IRS, Leo W. O’BrienFederal Building, Clinton Avenue and N.Pearl Street, Albany, New York 12207.

Area Counsel’s Office, IRS, 10 CausewayStreet, Room 401, Boston, Massachusetts02222–1061.

Area Counsel’s Office, IRS Brooklyn Office,1600 Stewart Avenue, Suite 601,Uniondale, New York 11590.

Area Counsel’s Office, IRS, 28 Church Street,Guaranty Building, Suite 500, Buffalo, NewYork 14202.

Area Counsel’s Office, IRS, 333 East RiverDrive, Suite 200, Commerce Center One,Hartford, Connecticut 06108.

Area Counsel’s Office, IRS, Room 10424, 600Arch Street, Philadelphia, Pennsylvania19106.

Area Counsel’s Office, IRS, Room 4100, 101West Lombard Street, Baltimore, Maryland21201.

Area Counsel’s Office, IRS, Room 904, 970Broad Street, Newark, New Jersey 07102.

Area Counsel’s Office, IRS, 1001 LibertyCenter, Room 601 C, Pittsburgh,Pennsylvania 15222.

Area Counsel’s Office, IRS, 2727 EnterpriseParkway, First Floor, Richmond, Virginia23240.

Area Counsel’s Office, IRS, 4620 WisconsinAvenue, NW., Fourth Floor, Washington,DC 20016.

Area Counsel’s Office, IRS, Suite 1400, 401West Peachtree Street, NW., Atlanta,Georgia 30365.

Area Counsel’s Office, IRS, Room 340, 500Twenty-second Street, South, Birmingham,Alabama 35233.

Area Counsel’s Office, IRS, Room 509, 320Federal Place, Greensboro, North Carolina27401.

Area Counsel’s Office, IRS, Box 35027,Federal Office Building, 400 West BayStreet, Room 564, Jacksonville, Florida32202.

Area Counsel’s Office, IRS, Room 1114,Federal Office Building, 51 SW FirstAvenue, Miami, Florida 33130.

Area Counsel’s Office, IRS, Room 703, U.S.Courthouse, 801 Broadway, Nashville,Tennessee 37203–3814.

Area Counsel’s Office, IRS, 917 Hale BoggsBuilding, 501 Magazine Street, NewOrleans, Louisiana 70130.

Area Counsel’s Office, IRS, Room 7525, JohnWeld Peck Federal Building 550 MainStreet, Cincinnati, Ohio 45202.

Area Counsel’s Office, IRS, Suite 810, OneCleveland Center, 1375 East, Ninth Street,Cleveland, Ohio 44114.

Area Counsel’s Office, IRS, 1870 McNamaraBuilding, 477 Michigan Avenue, Detroit,Michigan 48226.

Area Counsel’s Office, IRS, 513 Minton-Capehart Federal Building, 575 N.Pennsylvania Street, Indianapolis, Indiana46204.

Area Counsel’s Office, IRS, Suite 1100Heyburn Building, 332 West Broadway,Louisville, Kentucky 40202.

Area Counsel’s Office, IRS, 219 SouthDearborn Street, Room 1342, Chicago,Illinois 60604.

Area Counsel’s Office, IRS, 439 FederalBuilding, 210 Walnut Street, Des Moines,Iowa 50309.

Area Counsel’s Office, IRS, Room 242,Federal Building, 301 South Park Avenue,Helena, Montana 59626.

Area Counsel’s Office, IRS, 2700 FederalOffice Building, 911 Walnut Street, KansasCity, Missouri 64106.

Area Counsel’s Office, IRS, 760 Henry ReussFederal Plaza, Suite 760, 310 WestWisconsin Avenue, Milwaukee, Wisconsin53203.

Area Counsel’s Office, IRS, 3101 FederalBuilding, 215 North Seventeenth Street,Omaha, Nebraska 68101.

Area Counsel’s Office, IRS, Room 720, 320West Washington Street, Springfield,Illinois 62701.

Area Counsel’s Office, IRS, Third Floor,Chouteau Center, 133 S. Eleventh Street,St. Louis, Missouri 63102.

Area Counsel’s Office, IRS, Galtier Plaza,Suite 650, 175 East Fifth Street, St. Paul,Minnesota 55101.

Area Counsel’s Office, IRS, 5338 MontgomeryNE Suite 400, Albuquerque, New Mexico87109.

Area Counsel’s Office, IRS, Room 601, 300East Eighth Street, Austin, Texas 78701.

Area Counsel’s Office, IRS, Room 12A24,Stop 2000 DAL, 1100 Commerce Street,Dallas, Texas 75242.

Area Counsel’s Office, IRS, Suite 500, 1244Speer Boulevard, Denver, Colorado 80204.

Area Counsel’s Office, IRS, Suite 350, 10850Richmond Avenue, Houston, Texas 77042–4775.

Area Counsel’s Office, IRS, Suite 320, 500West Main, Oklahoma City, Oklahoma73102.

Area Counsel’s Office, IRS, Suite 1500, 3225N. Central Avenue, Phoenix, Arizona85012.

Area Counsel, IRS, Room 131, Wallace F.Bennett Federal Building, 125 South StateStreet, Salt Lake City, Utah 84138.

Area Counsel’s Office, IRS, Room 607, 949East Thirty-sixth Avenue, Anchorage,Alaska 99508.

Area Counsel’s Office, IRS, Box 024, 550West Fort Street, Boise, Idaho 83724.

Area Counsel’s Office, IRS, 7119 PJKKFederal Building, 300 Ala MoanaBoulevard, Honolulu, Hawaii 96850.

Area Counsel’s Office, IRS, Fourth Floor,Chet Holifield Building, 24000 Avila Road,Laguna Niguel, California 92656.

Area Counsel’s Office, IRS, 4750 Oakey, Suite403, Las Vegas, Nevada 89102.

Area Counsel’s Office, IRS, 3018 FederalBuilding, 300 N. Los Angeles Street, LosAngeles, California 90012.

Area Counsel’s Office, IRS, 222 SW.Columbia, Suite 450, Portland, Oregon97201.

Area Counsel’s Office, IRS, 4330 WattAvenue, Suite 470, North Highlands,California 95660.

Area Counsel’s Office, IRS, Suite 901, 701 BStreet, San Diego, California 92101.

Area Counsel’s Office, IRS, Room 504, 160Spear Street, San Francisco, California94105.

Area Counsel’s Office, IRS, Suite 505, 55South Market Street, San Jose, California95113.

Area Counsel’s Office, IRS, 2710 FederalBuilding, 915 Second Avenue, Seattle,Washington 98174.

Area Counsel’s Office, IRS, 950 HampshireRoad, East Pavilion, Thousand Oaks,California 91361.

[FR Doc. 01–29878 Filed 12–7–01; 8:45 am]BILLING CODE 4830–01–P
