[Federal Register: May 22, 2003 (Volume 68, Number 99)]
[Notices]
[Page 28046-28049]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr22my03-127]
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DEPARTMENT OF THE TREASURY
Departmental Offices
Privacy Act of 1974, Systems of Records
AGENCY: Departmental Offices, Treasury.
ACTION: Notice of Revised Privacy Act Systems of Records.
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[[Page 28047]]
SUMMARY: In accordance with the Privacy Act of 1974, as amended, the
Treasury Inspector General for Tax Administration (TIGTA) gives notice
of a revised Privacy Act system of records.
DATES: Comments must be received by June 23, 2003. The proposed new
system of records will become effective July 1, 2003, unless comments
are received which would result in a contrary determination.
ADDRESSES: Comments should be sent to Lori Creswell, Assistant Chief
Counsel, Treasury Inspector General for Tax Administration, 1125 15th
Street, Room 700A, Washington, DC 20005, 202-622-4068. Comments will be
made available for inspection upon written request.
FOR FURTHER INFORMATION CONTACT: Lori Creswell, Assistant Chief
Counsel, Treasury Inspector General for Tax Administration, 1125 15th
Street, Room 700A, Washington, DC 20005, 202-622-4068.
SUPPLEMENTARY INFORMATION: The Treasury Inspector General for Tax
Administration (TIGTA) was established pursuant to the Internal Revenue
Service Restructuring and Reform Act of 1998. TIGTA's duties and
operating authority are set forth in the Inspector General Act of 1978,
5 U.S.C app. 3. TIGTA exercises all duties and responsibilities of an
Inspector General with respect to the Department and the Secretary on
all matters relating to the Internal Revenue Service (IRS). TIGTA
conducts, supervises, and coordinates audits and investigations
relating to the programs and operations of the IRS and related
entities. TIGTA is organizationally placed within the Department of the
Treasury, but is independent of the Department and all other Treasury
offices.
The powers and responsibilities of the Office of Chief Inspector
for the Internal Revenue Service, except for the conducting of
background checks and the providing of physical security were
transferred to TIGTA. The following systems of records maintained by
the Chief Inspector's Office of the Internal Revenue Service, published
at 63 FR 69905-69913, are being consolidated and renamed as Treasury/DO
.311-TIGTA Office of Investigations Files:
IRS 60.001--Assault and Threat Investigation Files, Inspection;
IRS 60.002--Bribery Investigation Files, Inspection;
IRS 60.003--Conduct Investigation Files, Inspection;
IRS 60.004--Disclosure Investigation Files, Inspection;
IRS 60.005--Enrollee Applicant Investigation Files, Inspection;
IRS 60.006--Enrollee Charge Investigation Files, Inspection;
IRS 60.007--Miscellaneous Information File, Inspection;
IRS 60.009--Special Inquiry Investigation Files, Inspection, and
IRS 60.010--Tort Investigation Files, Inspection.
This amendment reflects the transfer of investigative
responsibility to TIGTA.
A notice of final rulemaking, is being published separately in the
Federal Register to amend 31 CFR 1.36. The amendment reflects the
consolidation of the above systems of records and transfers the
responsibility for the systems from the Internal Revenue Service (IRS)
to the Departmental Offices (DO). The exemptions claimed for the
systems of records were last published in their entirety on November
21, 2000, at 65 FR 69865.
The revised system of records report, required by the Privacy Act,
5 U.S.C. 552a(r), has been submitted to the Committee on Government
Reform and Oversight of the House of Representatives, the Committee on
Governmental Affairs of the Senate, and the Office of Management and
Budget, pursuant to Appendix 1 to OMB Circular A-130, Federal Agency
Responsibilities for Maintaining Records About Individuals, dated
November 30, 2000.
The revised system of records, Treasury/DO .311-TIGTA Office of
Investigations Files, is published in its entirety below.
Dated: May 8, 2003.
W. Earl Wright, Jr.,
Chief Management and Administrative Programs Officer.
Treasury/DO .311
System name:
TIGTA Office of Investigations Files.
System location:
National Headquarters, Office of Investigations, 1125 15th Street,
NW., Washington, DC 20005 and Field Division offices listed in Appendix
A.
Categories of individuals covered by the system:
(1) The subjects or potential subjects of investigations; (2) The
subjects of complaints received by TIGTA; (3) Persons who have filed
complaints with TIGTA; (4) Confidential informants; and (5) TIGTA
Special Agents.
Categories of records in the system:
(1) Reports of investigations, which may include, but are not
limited to, witness statements, affidavits, transcripts, police
reports, photographs, documentation concerning requests and approval
for consensual telephone and consensual non-telephone monitoring, the
subject's prior criminal record, vehicle maintenance records, medical
records, accident reports, insurance policies, police reports, and
other exhibits and documents collected during an investigation; (2)
Status and disposition information concerning a complaint or
investigation including prosecutive action and/or administrative
action; (3) Complaints or requests to investigate; (4) General case
materials and documentation including, but not limited to,
Chronological Case Worksheets (CCW), fact sheets, agent work papers,
Record of Disclosure forms, and other case management documentation;
(5) Subpoenas and evidence obtained in response to a subpoena; (6)
Evidence logs; (7) Pen registers; (8) Correspondence; (9) Records of
seized money and/or property; (10) Reports of laboratory examination,
photographs, and evidentiary reports; (11) Digital image files of
physical evidence; (12) Documents generated for purposes of TIGTA's
undercover activities; (13) Documents pertaining to the identity of
confidential informants; and, (14) Other documents collected and/or
generated by the Office of Investigations during the course of official
duties.
Authority for maintenance of the system:
5 U.S.C. app. 3 and 5 U.S.C. 301.
Purpose(s):
The purpose of this system of records is to maintain information
relevant to complaints received by TIGTA and collected as part of
investigations conducted by TIGTA's Office of Investigations. This
system also includes investigative material compiled by the IRS' Office
of the Chief Inspector, which was previously maintained in the
following systems of records: Treasury/IRS 60.001-60.007 and 60.009-
60.010.
Routine uses of records maintained in the system, including categories
of users and the purposes of such uses:
Disclosure of returns and return information may be made only as
provided by 26 U.S.C. 6103. Records other than returns and return
information may be used to:
(1) Disclose pertinent information to appropriate Federal, State,
local, or foreign agencies, or other public authority responsible for
investigating or prosecuting the violations of, or for enforcing or
implementing a statute, rule, regulation, order, or license, where the
disclosing agency becomes aware of a potential violation of civil or
criminal law or regulation;
[[Page 28048]]
(2) Disclose information to a Federal, State, local, or other
public authority maintaining civil, criminal, or other relevant
enforcement information or other pertinent information, which has
requested information relevant to or necessary to the requesting
agency's, bureau's, or authority's hiring or retention of an
individual, or issuance of a security clearance, license, contract,
grant, or other benefit;
(3) Disclose information in a proceeding before a court,
adjudicative body, or other administrative body before which TIGTA is
authorized to appear when (a) the agency, or (b) any employee of the
agency in his or her official capacity, or (c) any employee of the
agency in his or her individual capacity where the Department of
Justice or the agency has agreed to represent the employee, or (d) the
United States, when the agency determines that litigation is likely to
affect the agency, is a party to litigation or has an interest in such
litigation, and the use of such records by the agency is deemed to be
relevant and necessary to the litigation or administrative proceeding
and not otherwise privileged;
(4) Disclose information to a court, magistrate or administrative
tribunal in the course of presenting evidence, including disclosures to
opposing counsel or witness in the course of civil discovery,
litigation, or settlement negotiations or in connection with criminal
law proceedings or in response to a subpoena where arguably relevant to
a proceeding;
(5) Disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice;
(6) Provide information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation;
(7) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains;
(8) Provide information to the news media in accordance with
guidelines contained in 28 CFR 50.2;
(9) Disclose information to the Equal Employment Opportunity
Commission, Merit Systems Protection Board, arbitrators, and other
parties responsible for processing personnel actions or conducting
administrative hearings or appeals, or if needed in the performance of
other authorized duties;
(10) In situations involving an imminent danger of death or
physical injury, disclose relevant information to an individual or
individuals who are in danger; and
(11) Provide information to other Offices of Inspectors General,
the President's Council on Integrity and Efficiency, and the Department
of Justice, in connection with their review of TIGTA's exercise of
statutory law enforcement authority, pursuant to Section 6(e) of the
Inspector General Act of 1978, as amended, 5 U.S.C.A. Appendix 3.
Policies and practices for storing, retrieving, accessing, retaining,
and dispensing of records in the system:
Storage:
Paper records and electronic media.
Retrievability:
By name, Social Security Number, and/or case number.
Safeguards:
The records are accessible to TIGTA personnel, all of whom have
been the subject of background investigations, on a need-to-know basis.
Disclosure of information through remote terminals is restricted
through the use of passwords and sign-on protocols, which are
periodically changed; these terminals are accessible only to authorized
persons. Paper records are maintained in locked facilities and/or
cabinets with restricted access.
Retention and disposal:
Some of the records in this system are maintained and disposed of
in accordance with a record disposition schedule approved by the
National Archives and Records Administration. TIGTA is in the process
of requesting approval of new records schedules concerning all records
in this system of records. Records not currently covered by an approved
record retention schedule will not be destroyed until TIGTA receives
approval from the National Archives and Records Administration.
System manager(s) and address:
Deputy Inspector General for Investigations, Office of
Investigations, TIGTA, 1125 15th Street, NW., Room 700A, Washington, DC
20005.
Notification procedure:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, subpart C, appendix A. Written inquiries should be addressed to
the Office of Chief Counsel, Disclosure Section, Treasury Inspector
General for Tax Administration, 1125 15th Street, NW., Room 700A,
Washington, DC 20005. This system of records may contain records that
are exempt from the notification, access, and contesting records
requirements pursuant to the provisions of 5 U.S.C. 552a(j)(2) and
(k)(2).
Record access procedures:
See ``Notification Procedures'' above.
Contesting record procedures:
See ``Notification Procedures'' above.
Record source categories:
Some records contained within this system of records are exempt
from the requirement that the record source categories be disclosed
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2). Non-
exempt record source categories include the following: Department of
the Treasury personnel and records, complainants, witnesses,
governmental agencies, tax returns and related documents, subjects of
investigations, persons acquainted with the individual under
investigation, third party witnesses, Notices of Federal Tax Liens,
court documents, property records, newspapers or periodicals, financial
institutions and other business records, medical records, and insurance
companies.
Exemptions claimed for the system:
Some records contained within this system of records are 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), (e)(4)(H), (e)(4)(I), (e)(5),
(e)(8), (f), and (g) of the Privacy Act pursuant to 5 U.S.C. 552a
(j)(2) and (k)(2).
Appendix A
Office of Investigations, TIGTA
Field Division SAC Offices
Treasury IG for Tax Administration, 401 West Peachtree St., Atlanta,
GA 30365
Treasury IG for Tax Administration, 550 Main Street, Cincinnati, OH
45202
Treasury IG for Tax Administration, 200 W. Adams, Chicago, IL 60606
Treasury IG for Tax Administration, 4050 Alpha Rd., Dallas, TX
75244-4203
Treasury IG for Tax Administration, 600 17th St., Denver, CO 80202
Treasury IG for Tax Administration, 200 W. Forsyth St.,
Jacksonville, FL 32202
Treasury IG for Tax Administration, 312 East First Street, Los
Angeles, CA 90012
Treasury IG for Tax Administration, 201 Varick Street, New York, NY
10008
Treasury IG for Tax Administration, 600 Arch Street, Philadelphia,
PA 19106
Treasury IG for Tax Administration, 1301 Clay Street, Oakland, CA
94612
Treasury IG for Tax Administration, New Carrollton Federal Bldg.,
5000 Ellin Road, Lanham, MD 20706
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Treasury IG for Tax Administration, 1739-H Brightseat Road,
Landover, MD 20785
Treasury IG for Tax Administration, 8484 Georgia Ave., Silver
Spring, MD 20910
[FR Doc. 03-12795 Filed 5-21-03; 8:45 am]
BILLING CODE 4810-04-P