- 11.3.15.1 Purpose
- 11.3.15.2 Background
- 11.3.15.3 Explanation of Terms
- 11.3.15.4 Systems of Records
- 11.3.15.5 Notices of Systems of Records
- 11.3.15.6 Publishing Notices of Systems of Records
- 11.3.15.7 Republishing Notices of Systems of Records
- 11.3.15.8 Report on New Systems of Records
- 11.3.15.9 Assignment of Responsibilities
- 11.3.15.10 Privacy Act Data, Freedom of Information and Privacy Correspondence Report
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This section provides instructions for the preparation and publication of notices of the existence and character of each system of records concerning individuals maintained by any segment of the Internal Revenue Service (IRS), and the preparation and submission of reports of agency intention to establish or alter systems of records subject to the Privacy Act of 1974, 5 USC 552a, and other Privacy Act publication and reporting requirements.
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The publication and reporting requirements are carried out in Headquarters. It is not anticipated that instructions provided by this section will require any involvement by field officers, unless specifically requested by the Office of Governmental Liaison and Disclosure.
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Section 3 of the Privacy Act of 1974 (Public Law 93–579, codified as 5 USC 552a) became effective September 27, 1975. The Act is intended to provide safeguards for an individual against invasions of personal privacy.
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The Act permits, with limited exceptions under very specific conditions, an individual to examine agency records pertaining to him/her and limits the conditions under which such records may otherwise be disclosed.
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In order to facilitate the purposes of the Act, every agency is required to publish in the Federal Register a notice of the existence and character of each system of records which it maintains. Any document which constitutes a record within a system of records under the Act and which the IRS wishes to maintain must be incorporated within the published notice.
Note:
Care must be taken in preparing the notice since the use or maintenance of a system of records, except in accordance with the published notice, would be prohibited by the Privacy Act.
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Any officer or employee of an agency who willfully maintains a system of records without meeting the notice requirements of the Act may be found guilty of a misdemeanor and fined not more than $5,000.
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The usefulness of the Act to the public and the ability of the IRS to readily comply with the requirements of the Act will, to a great extent, be determined by the care and accuracy with which these notices and related materials are prepared.
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Care must be exercised to ensure that the tone, language, level of detail and length of the public notice are considered to ensure that the notice achieves the objective of informing the public of the nature and purposes of agency systems of records.
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Notice of System of Records: refers to that information which is required to be published in the Federal Register by 5 USC 552a(e)(4). See IRM 11.3.15.5.
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Report on New Systems: refers to the advance notice to Congress and the Office of Management and Budget of any proposal to establish or alter any system of records, which is required by 5 USC 552a(o). See IRM 11.3.15.8.
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Notice of Exempt System: refers to the rules promulgated by a head of agency to exempt any system of records from provisions of the Privacy Act pursuant to 5 USC 552a(j) and/or (k). See IRM 11.3.15.5.1.
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Republication of Notice of System of Records: refers to the publishing in the Federal Register of a notice of the revised or continuing existence and character of previously published systems of records, required by 5 USC 552a(e)(4). See IRM 11.3.15.7.
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Federal Inventory of Personal Data Systems: refers to the requirement that Notices of System of Records be published in a form available to the public at low cost, pursuant to 5 USC 552a(f). See IRM 11.3.15.5.
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Annual Report: refers to the report by the President to the Speaker of the House and the President of the Senate, required by 5 USC 552a(p). See IRM 11.3.15.9.
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System of records: is defined in 5 USC 552a(a)(5) as "a group of any records under the control of any agency from which information is retrieved by the name of the individual or by some identifying number, symbol, or other identifying particular assigned to the individual."
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Record: is defined in 5 USC 552a(a)(4) as "any item, collection, or grouping of information about an individual that is maintained by an agency, including, but not limited to education, financial transactions, medical history, and criminal or employment history and that contains name, or the identifying number, symbol, or other identifying particular assigned to the individual, such as a finger or voice print or a photograph."
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A record can include as little as one descriptive item about an individual.
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A file or list containing only names but headed by a label which conveys some information about the people named could constitute a record if it is retrieved by an individual identifier.
Note:
Congressional intent was to encompass all records and record systems whereby specific information on an individual is retrieved in any fashion. However, such lists occurring within a system of records do not constitute separate systems.
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The physical form of a record within a system is irrelevant. A record which contains information pertaining to an individual and is retrievable by an individual identifier may be in any form which technology permits and would nevertheless be subject to the Act.
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Individual: means a citizen of the United States or an alien lawfully admitted for permanent residence. The term "individual" includes those persons generally referred to as:
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Taxpayers (including sole proprietors) who are U.S. citizens or aliens lawfully admitted for permanent residence
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Third parties
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Employees of the IRS or
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Any other persons regardless of how their relationship with the IRS may be characterized
Note:
The Privacy Act applies to individuals acting solely in an entrepreneurial (business) capacity, such as sole proprietor. The Act does not apply to any entity which is not a natural person.
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Routine use: is defined in the Act to be: "... with respect to the disclosure of a record, the use of such record for a purpose which is compatible with the purpose for which it was collected."
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Files consisting of records which constitute input to another system of records are not subject to the notice requirement. If the input records contain personal information which is retrieved but not input to the reported system they would constitute a separate system of records. Files which have a continued existence of their own may be subject to the notice requirement despite the fact that they may be part of another system of records.
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Files consisting of records produced from another system of records are not subject to the notice requirement if all personal information contained in the output is derived from the system being reported. If additional information is subsequently added to the output, or if the records are subsequently used for an unrelated or different purpose, or if they have a retention period longer than the system being reported, they would constitute a separate system of records.
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Files set up to assist in processing a reported system of records but having no meaningful existence of their own and containing no personal information other than that being corrected, correlated, or otherwise moved to or from one or more reported systems of records are not subject to the notice requirement.
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Copies of records, whether in the same or altered format, are not subject to the notice requirement, if all personal information contained in the copy merely reflects information contained in the system being reported. If additional information is subsequently given a different characterization, they would constitute a separate system of records.
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Correspondence controls are subject to the notice requirement, if the correspondence is retrieved by the name of the initiator or the individual upon whose behalf the correspondence was initiated, or by the identity of the subject of the correspondence, or if the file contained correspondence from a class of persons whose inclusion in the file lent them a particular characterization.
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A file which temporarily contains records for processing purposes which will be returned to a reported system upon completion, is not subject to the notice requirement if information contained in the temporary file can be located by reference to the reported file.
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Information derived from a reported file for temporary use such as work planning, scheduling field visits, controlling individual inventories, reviewing case loads, or other activities related to the management of the IRS and not reflective of any individual information not recorded in a reported file will not be considered subject to the notice requirement.
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Telephone directories and similar lists which do not ascribe any characterization to any person listed are not considered subject to the notice requirement.
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Directories, industrial guides, reference works and other source materials prepared commercially are not to be considered systems of records subject to the notice requirement.
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Separate notices are not required for the closed portions of files which have been reported as a system of records.
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The officials who had responsibility for records when they were open are responsible for preparing notices for closed or retired files which have no active counterpart. This should not be considered an instruction to search for and account for any document files from which records are no longer retrieved for IRS purposes.
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Each Notice of System of Records will include the following information:
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Identification: Always shown as Treasury/IRS.
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System Number: Each system of records is assigned a system number. When preparing a new notice, assignment of a system number should be requested from the Chief, Office of Disclosure. For a list of IRS systems of records and numbers, see the following internet website: http://a257.g.akamaitech.net/7/257/2422/01jan20081800/edocket.access.gpo.gov/2008/E8-4430.htm or intranet website: http://mysbse.web.irs.gov/CLD/GLD/Disclosure/Office/TechnicalResources/Privacy/SoR/4662.aspx
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System Name: The system name should be a title which generally reflects the categories of individuals in the system and/or the object of maintaining the system, so as to be informative to the user of the notice. However, it is not intended that systems having established names should be renamed for this purpose. The system name should be followed by a dash and the identifier Treasury/IRS.
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Security Classification: A Security classification should only be shown if the entire system is classified Top Secret, Secret or Confidential. The initial submission of Notices of Systems of Records did not indicate the existence of any classified system in the IRS.
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System Location: Because the IRS is a decentralized organization, a System will usually have segments at various locations. For notice purposes these separate segments will be considered to be part of an overall system, although they function separately. The System location should be shown as Headquarters, IRS offices, Post of Duty (POD’s), campuses, or a computing center (as may be applicable) followed by the legend "(See IRS Appendix A)." Appendix A will cite the addresses for Headquarters, area offices, territory offices, campuses, and Computing Centers. Individual notices citing one or more of the above should not repeat the address. Any Notice which cites a location other than the above (except Post of Duty) should specify the city and street address or building name at which the System of Records is located.
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Categories of Individuals Covered by the System: The purpose of the requirement to state categories of individuals covered by the system is to assist an individual to determine if information on him/her might be in the system. The description of the categories should therefore be clearly stated in non-technical terms understandable to individuals unfamiliar with data collection techniques. The more specific and limited the categories described are, the fewer inquiries are likely to result from persons wondering if they are included in the system. However, any future broadening of the categories of individuals on whom records are maintained would require publication of a revised public notice before the change is put into effect.
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Categories of Records in the System: The categories should describe the types of information contained therein using non-technical terms. The addition of any new categories of records not within the categories described in a current notice would require the issuance of a revised public notice before the change is put into effect.
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Authority for maintenance of the system: Each system of records should identify the specific statutory authority or Executive Order which authorizes maintaining the system. In the absence of a more specific authority, 5 USC 301 should be shown.
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Routine Uses of Records Maintained in the System, Including Categories of Users and the Purposes of Such Uses: Each system of records should identify:
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The types of disclosures made from the system pursuant to 5 USC 552a(b)(3) and
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The category of recipients and the purpose of disclosure. Care should be taken to include disclosures required by other statutes and appropriate citations
Note:
Release of information to a member of Congress in response to written authorization of the constituent is a (d) release and not a routine use release.
Note:
Any new routine use or change in an existing routine use which has the effect of expanding the availability of the information in the system will require publication of a revised public notice before the change is put into effect.
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Policies and Practices for the storing, retrieving, accessing, retaining, and disposing of records in the system: Each system of records requires four separate entries as follows.
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Storage: Each system of records should list the type of medium in which records are maintained (i.e., paper records, magnetic media, punch cards, etc.).
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Retrievability: Each system of records should explain how the system is indexed (i.e., by name, social security number, etc.).
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Safeguards: Each system of records should explain what measures have been taken to prevent unauthorized disclosure of records (i.e., physical security, personnel screening, etc.) A statement that Access Controls will be not less than provided for by chapter 1.16, Physical Security Program, may be used when appropriate.
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Retention and Disposal: Each system of records should explain how long the records are maintained, if and when they are removed to a Federal Records Center or to the Archives, if and how they are destroyed. The entry may be based upon, or may make reference to, an appropriate records disposition schedule.
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System manager(s) and addresses: Each system of records will generally require two entries:
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The title of the official who prescribed the system and
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The official or, in a dispersed system, the officials, who have physical control of the system as "Officials maintaining the system"
Note:
The official who prescribed the system will generally be an Area Manager or Head of Office. The official maintaining the system will generally be the Head of Office. Locations will be given for maintaining officials only.
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Notification procedure: Each system of records should include:
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The title and office of the official to whom an inquiry should be addressed
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A citation to applicable regulations and/or
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A statement of exemption
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Record Access Procedure: Each system of records should contain appropriate elements similar to k) above.
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Contesting Record Procedure: Each system of records should contain appropriate elements similar to k) above. In appropriate circumstances, this entry may call attention to IRC §7852(e) which precludes use of the Privacy Act to contest tax liability.
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Record Source Categories: Each system of records should indicate in general terms the sources of the information in the system. It is not the intention of this section to make available information concerning sources in investigations whose records would be exempt from the inspection provision.
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Exemptions Claimed for the System: Systems exempted from certain provisions of the Act is an entry intended to permit ready identification of those items which have been published in the Federal Register as part of a Notice of Exempt Systems. No entry is made for systems which are not exempt.
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Special care should be taken in wording the entries for Routine Uses, Notification, Record Access, and Contesting Record Procedures.
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The requirement to publish a public notice applies to all systems of records maintained by an agency.
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The contents of some systems of records may, however, be exempted from the requirement that individuals be permitted access to those records and other requirements.
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Whenever this exemption is exercised, the Notice of System of Records may be somewhat less detailed or may be simplified, especially in regard to the statement of sources of information since in many investigative situations a suitable source of information can only be determined by the needs of the particular investigation.
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No system of records is automatically exempt from any provision of the Act. To obtain an exemption from any requirement of the Act requires that the agency head make a determination, and publish it as a rule subject to the Administrative Procedure Act, that a system falls within one of the categories of systems which are permitted to be exempted. That notice must include the specific provisions from which the system is proposed to be exempted and why the agency considers the exemption necessary.
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Any meaningful change in the categories of individuals covered by the system or the categories of records in the system may make it advisable to republish the Notice of Exempt Systems.
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Whenever a new Notice of System of Records is proposed for a system that is intended to be exempt from some provision of the Privacy Act, an appropriate revision to the Notice of Exempt Systems must be submitted for the Commissioner’s approval.
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Assistance in drafting a revision to the Notice of Exempt Systems should be requested from the Office of Chief Counsel, Disclosure and Privacy Law.
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Notices of Exempt Systems must be accompanied by a report identifying the changes or additions being made, and describing the nature, effect and reasons for the proposed exemption in greater detail than in the Notice itself.
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The existing Notices of Systems of Records have been published in the Federal Register.
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Information about individuals cannot be collected for inclusion in a system of records until a public notice of that system has been issued.
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Every employee who believes he or she may be maintaining a system of records subject to the Act, should satisfy himself or herself that such system is being maintained in accordance with IRS instructions and that the Notice requirements have been met.
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Inquiries and recommendations from employees concerning the adequacy of existing notices should be directed to the official identified in the published notice as maintaining the system. Inquiries and recommendations concerning systems of records which do not appear to be covered by an existing notice, should be processed through normal supervisory channels within the function whose records are involved. The responsibility for the system of records lies with the official who is the issuing authority for the instructions which caused the records to be accumulated.
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Officials identified in notices as maintaining a system of records are to forward any matters they are unable to resolve and their own inquiries and recommendations to the official who issued the governing instructions authorizing or prescribing the existence or maintenance of the systems of records.
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Officials maintaining systems of records are responsible for conforming those systems to all Privacy Act requirements. Those officials are responsible for preparing systems of records notices and packages for records they own. Heads of Office are responsible for preparing system of records notice packages for records they own.
Note:
Special care should be taken to observe established Records Disposition Schedules, since a file consisting extensively of records which should have been disposed of could be a system of records which does not meet the notice requirement or otherwise violates the Privacy Act.
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Heads of Office are responsible for:
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Resolving inquiries and recommendations from officials and employees within their functions
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Determining the adequacy of existing notices
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Assuring that existing practices conform to Privacy Act requirements and
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Preparing new notices as necessary
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Heads of Office should have a continuing program for carrying out these objectives and monitoring field activities. All contacts with field components to ensure compliance and adequate field input to the development of new or revised notices will be along functional lines similar to the Internal Revenue Manual provisions authorizing the maintenance of the system of records.
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There are several different circumstances under which a Notice of System of Records may be submitted. The circumstances will determine the timing and the processing of the notice and should be explained in the accompanying transmittal memorandum. Heads of Office of the component that owns the record are responsible for preparing the package.
Note:
The owners of the records are responsible for preparing all notices and reports for a system of records package. The Office of Governmental Liaison and Disclosure is responsible for providing a technical review of the package.
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A notice may be deleted because the system:
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Was submitted in error
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Was not subject to the Privacy Act or
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System has been discontinued
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The deletion action may be taken by preparing a suitable announcement for insertion in the Federal Register, if it is considered important that the public be informed as soon as possible of the deletion. When time is not a factor, the deletion may be accomplished by memorandum as part of the annual republishing of notices.
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Once deleted, any subsequent proposal to reinstate the same system of records will be subject to reporting requirements as a new system.
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Editorial changes consist of:
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Corrections of typographical errors
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Correction of spelling or grammatical errors
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Minor rewording intended to clarify an existing notice and
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Similar revisions
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An editorial change reissues the notice, but does not reflect any change in the system of records and therefore requires very little justification in the accompanying memorandum.
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Limited changes reflect modifications of an existing system of records which do not fall within the criteria established for submission of a Report on New Systems.
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They do not involve any interruption or delay in operating the system pending the submission of such Report and the publication of a new notice.
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A proposed limited change should be fully justified in the accompanying memorandum in order to demonstrate that the requirements for Report and Notice prior to operating the system have been considered and found to be inapplicable.
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A change to a Notice of Systems of Records, which modifies an existing system of records falling within the criteria established for submission of a Report on New Systems, should be treated as a notice for a new system and the transmittal memorandum should include the information specified for a new system.
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The component that owns the records is responsible for submission of a modified system or a proposed system package, that is accompanied by a detailed transmittal memorandum.
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The submission must be accompanied or preceded by a Report on New Systems.
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The transmittal memorandum should indicate any necessary expeditious handling and should include a proposed schedule for implementing the various related actions such as:
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Submission of the Report of New System
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Publication of proposed and final Notice of Exempt System
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Consideration of any public comments
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Issuance of data collection forms and/or instructions
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Issuance of Request for Proposal or Invitation to Bid for computer or communications systems
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Installation of equipment and
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Implementation of the system
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In some cases, a statute may require that a system of records begin functioning before the agency can comply with all Privacy Act requirements; any such conflicts should be identified in the transmittal memorandum.
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Each Head of Office whose component owns the records is responsible for submitting the necessary materials for the republishing of Notices of Systems of Records.
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The submission will consist of a transmittal memorandum, including as attachments any revised Notices of Systems of Records, prepared in accordance with the instructions appearing in this section.
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Revisions which would necessitate a Report of New Systems or an expansion of the Notice of Exempt Systems are not appropriate for inclusion in the republication.
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A negative report is required if there are no changes whatsoever. Any item not identified for revision will be reprinted automatically. In order to ensure that every existing notice has been considered, the memorandum should list the name and identifying number of each system of records which is to be continued unchanged.
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Each memorandum should contain a statement that the appropriate official has a continuing program for ensuring that systems of records under his or her control conform to the requirements of the Privacy Act, the field activities are being adequately monitored, and that the appropriate official is satisfied that these objectives are being met.
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The republication effort is performed periodically as initiated by the Department of the Treasury in order to permit routine revision and updating of notices so that reasonably current information is readily available to the public.
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A Report on New Systems must be submitted when the establishment of a new system of records subject to the Privacy Act is proposed or when any change to an existing system meets any of the following criteria.
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A Report is necessary when any change or new system:
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Increases the number, or changes the types, of individuals about whom records are maintained. Changes involving the number of individuals about whom records are kept need only be reported when that change significantly alters the character and purpose of the system of records.
Note:
Normal increases in historical files or other increases in the number of records in a file which can be attributed to normal growth patterns need not be reported.
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Expands the type or categories of information maintained.
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Alters the manner in which the records are organized or the manner in which the records are indexed or retrieved so as to change the nature or scope of those records.
Example:
The combining of two or more existing systems or splitting an existing system into two or more different systems such as might occur in a centralization or decentralization of organizational responsibilities would require a report. However, the combining or splitting of notices without any significant change to the system does not require a report.
Example:
A reorganization which placed a system or a portion of a system formerly maintained by SB/SE under the control of Criminal Investigation would require a report. A mere physical relocation, such as would occur if a State formerly served by one Campus were to be served by another Campus, or if the number or location of area offices were to change would not require a new report.
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Alters the purposes for which the information is used. A proposal to establish or change the "routine uses" of the system will not require the submission of a Report on New System if such use is compatible with the purposes for which the system is maintained, i.e., does not, in effect, create a new purpose. Any new or changed "routine use" would be subject to the requirements to give 30 days prior notice of such change in the Federal Register, if the effect were to expand the release of information, but not if the effect were to restrict the release.
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Changes the equipment configuration (i.e., hardware and/or software) on which the system is operated so as to create the potential for either greater or easier access.
Example:
The addition of a telecommunications capability which would increase the risk of unauthorized access would require a report. However, the routine acquisition of equipment meant to effectively utilize processing capabilities which is consistent with the development of the existing system and which does not involve a risk of improper access or create a capability for a massive release of information outside the agency does not require a report.
Example:
The use of automated equipment for preparing an analysis of information maintained in a manual system without creating a continuing storage or retrieval capacity does not constitute a change in equipment configuration.
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The Report on New Systems is not intended to inhibit the application of technology to data processing or to reduce the efficiency with which agencies serve the public. It is intended to provide an opportunity to examine the impact of new or altered data systems on citizens, the provision for confidentiality and security in those systems and the extent to which the creation of the system will alter or change interagency or intergovernmental relationships related to information programs. The application of the above reporting criteria should be consistent with these objectives.
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In applying the submission criteria, a reasonable standard should be used so as to avoid excessive reporting of insignificant details which would have no meaningful effect upon any Privacy Act consideration.
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The Report on New Systems shall consist of a brief narrative description and supporting documentation. The report is prepared by the component that owns the records.
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The narrative description shall be a brief statement, normally not to exceed four pages in length, which:
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Describes the purposes of the system of records.
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Identifies the authority under which the system of records is to be maintained.
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Provides the agency’s evaluation of the probable or potential effect of such proposal on the privacy and other personal or property rights of individuals or the disclosure of information relating to such individuals and its effect on the preservation of the constitutional principle of federalism and separation of powers.
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Provides a brief description of steps taken by the agency to minimize the risk of unauthorized access to the system of records, including a discussion of higher or lower risk alternatives which were considered for meeting the requirements of the system. A more detailed assessment of the risks and specific administrative, technical, procedural, and physical safeguards established shall be available on request.
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The narrative statement should make reference, as appropriate, to information in the supporting documentation rather than restate such information.
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Where changes to computer installations, communications networks, or any other general changes in information collection, handling, storage or dissemination are made which affect multiple systems of records, a single consolidated new system report may be submitted. In such cases, the narrative statement should address the overall privacy implications of the proposed change, identify all systems of records affected by the change and briefly describe any unique effect on any specific system of records.
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Supporting documentation, as defined in the subsequent paragraphs, shall be provided for each system of records.
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An advance copy of the new or revised system notice.
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For proposed alterations of existing systems, the documentation should be provided in the same form as the agency proposes to publish the public notice of such changes. If the agency proposes to publish changes in the form of a revision to the public notice, a copy of the proposed notices of revision should be provided.
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If the agency plans to supersede the entire existing notice, changes from the currently published notice should be highlighted by underlining all new or revised portions. In some situations, the modification of the system may involve aspects which are not reflected in the Notice of System of Records, which, therefore, requires no change; a copy of the existing notice should be submitted with an appropriate explanation. In situations in which the planned modifications will be complex and will take place over a period of years, it may not be possible to provide an advance copy of the system notice; however, a tentative outline or a suitable explanation may be submitted instead.
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An advance copy of any new rules or changes to published rules which the agency proposes to issue for the new or altered system. If no change to existing rules is required for the proposed new or altered system, the report shall so state. Proposed changes to existing rules shall be provided in a manner similar to that described for the system notices.
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An advance copy of any proposed rules setting forth the reasons why the system is to be exempted from any specific provision, if applicable.
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The Narrative Statement and Supporting Documentation should be submitted with a transmittal memorandum identifying the materials attached. Existing descriptive materials may be included in the Supporting Documentation. Copies of Notice of System of Records, Notices of Exemptions or proposed rules should, to the extent possible, be consistent with the established publishing requirements for such materials.
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Owners of systems are responsible for:
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Preparation of Reports of New Systems of Records in final form.
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Preparation of input materials required by this section and submission to the Director, Office of Governmental Liaison and Disclosure.
Note:
The component of the Head of Office that is most familiar with the system of records shall write the notice.
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The Director, Office of Governmental Liaison and Disclosure, is responsible for:
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Serving as Privacy Act Liaison Officer for the IRS and maintaining close contact with the Departmental Privacy Act Coordinator for the Department of the Treasury, to ensure that materials submitted meet all Departmental requirements.
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Reviewing all submissions for conformance with this section and ensuring that all submissions comply with the requirements of the Privacy Act.
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Ensuring that all submissions adequately inform the public and protect the rights of individual members of the public as established by the Privacy Act.
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Ensuring the adequacy of all notices with special regard to routine uses of records maintained in a system, notification procedures, record access procedures, record contesting procedures, disclosure accounting procedures, other disclosure aspects, and general Privacy Act matters.
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Accumulating notices involving deletions, editorial changes or limited changes for inclusion in the Republication of Notices of Systems of Records, or for submission at such other intervals as would be appropriate.
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Review of the materials required for the Republication of Notices of Systems of Records, the Federal Inventory of Personal Data Systems, and the Annual Report.
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Section II of the Form 5640, Privacy Act, may be completed from information maintained on the Form 5640-B, Privacy Correspondence Control Log.
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All data is reported on a cumulative, calendar year basis.
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Instructions for the completion and submission of Form 5640 are contained in IRM 11.3.13.8, Response and Closing.
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Form 5640-B, Privacy Correspondence Control Log, must be maintained in:
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Each local office
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Each Campus
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Each territory office
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Director (International), LMSB
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Each Computing Center and
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Office of Treasury Inspector General for Tax Administration (TIGTA)
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This form is used for case control and to record data required for preparing section II of Form 5640.
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Requests which contain reference to the Privacy Act will not be included on this log if disclosure is provided under other established procedures.
Example:
A request by an individual for a copy of his/her individual tax return would not be considered a request under the Privacy Act.
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For each Privacy Act request, entries are to be made in the appropriate columns as follows:
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Date Received: enter date of receipt of request.
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Control Number: enter the sequential Control Number assigned to the request by the processing office.
Note:
The consecutive numbering system may be designed to meet local requirements.
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Name of Requester: enter the name of the individual making request for his/her records or requesting amendment of his/her record.
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Date closed: enter date the final response is signed and sent to the requester.
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Requests for Access: enter "X" in applicable block which reflects the action taken on the request (only one entry will be made). No entry will be made if request pertains solely to amendment.
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Requests for Amendments: enter "X" in applicable block which reflects action taken on request for amendment of record (only one entry will be made). No entry will be made if request pertains solely to access.
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Remarks: use is optional.
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Form 5640-B need not be used if available data processing capacity can maintain the required information in a compatible format, easily summarized on the Form 5640 or equivalent.