Privacy Act of 1974, as Amended; System of Records

Federal RegisterDec 10, 2001

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

Privacy Act of 1974, as Amended; System of Records

AGENCY:

Internal Revenue Service, Treasury.

ACTION:

Notice of systems of records.

SUMMARY:

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

SUPPLEMENTARY INFORMATION:

Pursuant to the Privacy Act of 1974 (5 U.S.C. 552a) and the Office of Management and Budget (OMB) Circular No. A-130, the Internal Revenue Service (IRS) has completed a review of its Privacy Act systems of records notices to identify minor changes that will more accurately describe these records.

The changes throughout the document are editorial in nature and consist principally of changes to system locations and system manager addresses. Revisions have also been made due to the restructuring of the IRS along business lines.

The IRS Restructuring and Reform Act of 1998 included specific provisions impacting the Office of the Chief Inspector, Internal Revenue Service. The law provided for the appointment of a Treasury Inspector General for Tax Administration (TIGTA), effective January 19, 1999, who reports directly to the Secretary of the Treasury. As a consequence, two IRS systems of records were affected by the transfer of responsibility (published June 15, 1999 at 64 FR 32096). The first, IRS 60.008—Security, Background, and Character Investigation Files, Inspection, has been renumbered and renamed as “IRS 34.021—Personnel Security Investigations, National Background Investigations Center-Treasury/IRS.” The second, IRS 60.011—Internal Security Management Information System (ISMIS) has been renumbered and renamed as “IRS 34.022—National Background Investigations Center Management Information System (NBICMIS)—Treasury/IRS.”

The following seven systems of records have been added to the IRS' inventory of Privacy Act notices since September 30, 1998:

IRS 00.334—Third Party Contact Reprisal Records. (Published October 25, 2000, at 65 FR 63917)

IRS 00.333—Third Party Contact Records. (Published June 15, 1999, at 64 FR 32095, and as amended on October 25, 2000, at 65 FR 63919)

IRS 22.062—Electronic Filing Records. (Published August 31, 2000, at 65 FR 53089)

IRS 46.051—Criminal Investigation Audit Trail Records System. (Published April 4, 2000, at 65 FR 21236)

IRS 22.028—Disclosure Authorizations for United States Residency Certification Letters. (Published March 6, 2000, at 65 FR 11833)

IRS 34.037—IRS Audit Trail and Security Records System. (Published November 18, 1999, at 64 FR 63108).

The following systems of records have been removed from IRS' inventory of Privacy Act systems:

IRS 34.005—Parking Space Application and Assignment. (December 14, 2000, at 65 FR 78263).

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

Systems Covered by This Notice

This notice covers all systems of records adopted by the Bureau up to August 1, 2001. The systems notices are reprinted in their entirety following the Table of Contents.

Dated: September 26, 2001.

W. Earl Wright, Jr.,

Chief Management and Administrative Programs Officer.

Table of Contents

Internal Revenue Service (IRS)

IRS 00.001—Correspondence Files (including Stakeholder Relationship files) and Correspondence Control Files

IRS 00.002—Correspondence Files/Inquiries About Enforcement Activities

IRS 00.003—Taxpayer Advocate Service and Customer Feedback and Survey Records

IRS 00.333—Third Party Contact Records

IRS 00.334—Third Party Contact Reprisal Records

IRS 10.001—Biographical Files, Chief, Communications and Liaison

IRS 10.004—Stakeholder Relationship Management and Subject Files, Chief, Communications and Liaison

IRS 21.001—Tax Administration Resources File, Office of Tax Administration Advisory Services

IRS 22.003—Annual Listing of Undelivered Refund Checks

IRS 22.011—File of Erroneous Refunds

IRS 22.026—Form 1042S Index by Name of Recipient

IRS 22.027—Foreign Information System (FIS)

IRS 22.028—Disclosure Authorizations for U.S. Residency Certification Letters

IRS 22.032—Individual Microfilm Retention Register

IRS 22.034—Individual Returns Files, Adjustments and Miscellaneous Documents Files

IRS 22.043—Potential Refund Litigation Case Files

IRS 22.044—P.O.W.-M.I.A. Reference File

IRS 22.054—Subsidiary Accounting Files

IRS 22.059—Unidentified Remittance File

IRS 22.060—Automated Non-Master File (ANMF)

IRS 22.061—Individual Return Master File (IRMF)

IRS 22.062 Electronic Filing Records

IRS 24.013—Combined Account Number File, Taxpayer Services

IRS 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 File

IRS 24.070—Debtor Master File (DMF)

IRS 26.001—Acquired Property Records

IRS 26.006—Form 2209, Courtesy Investigations

IRS 26.008—IRS and Treasury Employee Delinquency

IRS 26.009—Lien Files (Open and Closed)

IRS 26.010—Lists of Prospective Bidders at Internal Revenue Sales of Seized Property

IRS 26.011—Litigation Case Files

IRS 26.012—Offer in Compromise (OIC) File

IRS 26.013—Trust Fund Recovery Cases/One Hundred Percent Penalty Cases

IRS 26.014—Record 21, Record of Seizure and Sale of Real Property

IRS 26.016—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 Property Records, (d) Tax SB/SE, W&I, LMSB Waiver, Forms 900, Files, and (e) Accounts on Child Support Obligations

IRS 26.020—Taxpayer Delinquency Investigation (TDI) Files

IRS 26.021—Transferee Files

IRS 26.022—Delinquency Prevention Programs

IRS 30.003—Requests for Printed Tax Materials Including Lists

IRS 30.004—Security Violations

IRS 34.003—Assignment and Accountability of Personal Property Files

IRS 34.007—Record of Government Books of Transportation Requests

IRS 34.009—Safety Program Files

IRS 34.012—Emergency Preparedness Cadre Assignments and Alerting Rosters Files

IRS 34.013—Identification Media Files System for Employees and Others Issued IRS ID

IRS 34.014—Motor Vehicle Registration and Entry Pass Files

IRS 34.016—Security Clearance Files

IRS 34.020—IRS Audit Trail Lead Analysis System (ATLAS)

IRS 34.021—Personnel Security Investigations, National Background Investigations Center (formerly: IRS 60.008—Security, Background, and Character Investigation Files, Inspection)

IRS 34.022—National Background Investigations Center Management

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

IRS 34.037—IRS Audit Trail and Security Records System

IRS 36.001—Appeals, Grievances and Complaints Records

IRS 36.002—Employee Activity Records

IRS 36.003—General Personnel and Payroll Records

IRS 36.005—Medical Records

IRS 36.008—Recruiting, Examining and Placement Records

IRS 36.009—Retirement, Life Insurance and Health Benefits Records System

IRS 37.001—Abandoned Enrollment Applications

IRS 37.002—Files containing Derogatory Information About Individuals Whose Applications For Enrollment To Practice Before The IRS Have Been Denied and Applicant Appeal Files

IRS 37.003—Closed Files Containing Derogatory Information About Individuals' Practice Before the Internal Revenue Service and Files of Attorneys and Certified Public Accountants Formerly Enrolled to Practice

IRS 37.004—Derogatory Information (No Action)

IRS 37.005—Present Suspensions and Disbarments Resulting from Administrative Proceedings

IRS 37.006—General Correspondence File

IRS 37.007—Inventory

IRS 37.008—Register of Docketed Cases and Applicant Appeals

IRS 37.009—Enrolled Agents and Resigned Enrolled Agents (Action pursuant to 31 CFR 10.55(b))

IRS 37.010—Roster of Former Enrollees

IRS 37.011—Present Suspensions from Practice Before the Internal Revenue Service

IRS 38.001—General Training Records

IRS 42.001—Examination Administrative File

IRS 42.008—Audit Information Management System (AIMS)

IRS 42.013—Project Files for the Uniform Application of Laws as a Result of Technical Determinations and Court Decisions

IRS 42.014—Internal Revenue Service Employees' Returns Control Files

IRS 42.016—Classification/Centralized Files and Scheduling Files

IRS 42.017—International Enforcement Program Files

IRS 42.021—Compliance Programs and Projects Files

IRS 42.027—Data on Taxpayers Filing on Foreign Holdings

IRS 42.030—Discriminant Function File (DIF)

IRS 44.001—Appeals Case Files

IRS 44.003—Appeals Centralized Data System (Formerly Unified System for Time and Appeals Records (Unistar)

IRS 44.004—Art Case File

IRS 44.005—Expert Witness and Fee Appraiser Files

IRS 46.002—Criminal Investigation Management Information System (CIMIS)

IRS 46.003—Confidential Informants, Criminal Investigation Division

IRS 46.004—Controlled Accounts (Open and Closed)

IRS 46.005—Electronic Surveillance File, Criminal Investigation Division

IRS 46.009—Centralized Evaluation and Processing 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, Criminal Investigation Division

IRS 46.016—Secret Service Details, Criminal Investigation Division

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

IRS 46.050—Automated Information Analysis System

IRS 46.051—Criminal Investigation Audit Trail Records System

IRS 48.001—Disclosure Records

IRS 48.008—Defunct Special Service Staff File Being Retained Because of Congressional Directive

IRS 49.001—Collateral and Information Requests System

IRS 49.002—Tax Treaty Information Management System

IRS 49.003—Financial Statements File

IRS 49.007—Overseas Compliance Projects System

IRS 49.008—International Correspondence System

IRS 50.001—Employee Plans/Exempt Organizations Correspondence Control Records

IRS 50.003—Employee Plans/Exempt Organizations, Reports of Significant Matters in Technical

IRS 60.001—Assault and Threat Investigation Files, Inspection

IRS 60.002—Bribery Investigation Files, Inspection

IRS 60.003—Conduct Investigation Files, Inspection

IRS 60.004—Disclosure Investigation Files, Inspection

IRS 60.005—Enrollee Applicant Investigation Files, Inspection

IRS 60.006—Enrollee Charge Investigation Files, Inspection

IRS 60.007—Miscellaneous Information File, Inspection

IRS 60.009—Special Inquiry Investigation Files, Inspection

IRS 60.010—Tort Investigation Files, Inspection

IRS 70.001—Individual Income Tax Returns, Statistics of Income

IRS 90.001—Chief Counsel Criminal Tax Case Files

IRS 90.002—Chief Counsel Disclosure Litigation Case Files

IRS 90.003—Chief Counsel General Administrative Systems

IRS 90.004—Chief Counsel General Legal Services Case Files

IRS 90.005—Chief Counsel General Litigation Case Files

IRS 90.007—Chief Counsel Legislation and Regulations Division, Employee Plans and Exempt Organizations Division, and Associate Chief Counsel (Technical and International) Correspondence and Private Bill File

IRS 90.009—Chief Counsel Field Services Case Files

IRS 90.010—Digest Room Files Containing Briefs, Legal Opinions, and Digests of Documents Generated Internally or by the Department of Justice Relating to the Administration of the Revenue Laws

IRS 90.011—Attorney Recruiting Files

IRS 90.013—Legal Case Files of the Chief Counsel, Deputy Chief Counsel and Associate Chief Counsels

IRS 90.015—Reference Records of the Library in the Office of Chief Counsel

IRS 90.016—Counsel Automated Tracking System (CATS) Records

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

IRS 90.018—Expert Witness Library

IRS Appendix A—Addresses of System Locations

Internal Revenue Service

Treasury/IRS 00.001

System name:

Correspondence Files (including Stakeholder Relationship files) and Correspondence Control Files-Treasury/IRS.

System location:

Various area and other offices of the Internal Revenue Service maintain files of correspondence received, including the Eastern Distribution Center, 4300 Carolina Avenue, Richmond, VA 23222; the Central Area Distribution Center, 2402 East Empire, Bloomington, IL 61799; the Western Area Distribution Center, 3041 Sunrise Boulevard, Rancho Cordova, CA 95742; and the Tennessee Computing Center, PO Box 30309, Airport Mail Facility, Stop 76, Memphis, TN 38130. (See IRS appendix A for addresses of other offices).

Categories of individuals covered by the system:

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

Categories of records in the system:

(1) Correspondence received. (2) Responses to correspondence (including surveys of individuals to improve IRS service and stakeholder relationship correspondence). Correspondence may be included in other systems of records described by specific notices. Files are maintained in connection with a variety of correspondence received and the uses vary widely in accordance with the content of the correspondence. Correspondence may include letters, telegrams, memoranda of telephone calls, and other forms of communication.

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 through correspondence. The ability to access the information when the need arises is paramount to our success as an agency. This system will allow the IRS to quickly access correspondence received from the taxpayers and their representatives.

This system also provides a means for IRS to track correspondence responses from quality and improvement surveys we may periodically ask our customers to voluntarily participate in.

Routine uses of records maintained by the system, including categories of users and the purpose of such uses:

Disclosures 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 information to the Department of Justice for the purpose of litigating an action or seeking legal advice. Disclosure may be made during judicial processes; (2) Appropriate Federal, State, local, or foreign agencies responsible for enforcing or implementing a statute, rule, regulation, order or license; (3) disclose information to a Federal, State, or local agency, 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; (4) disclose relevant, non-privileged information to a court, magistrate, or administrative tribunal, including the presentation of evidence, disclosures to opposing counsel or witnesses in the course of civil discovery, litigation, or settlement negotiations, in response to a subpoena, or in connection with criminal law proceedings; (5) provide information to foreign governments in accordance with formal or informal international agreements; (6) provide information to a Congressional office in response to an inquiry made at the request of the individual to whom the record pertains; (7) provide information to the news media, in accordance with guidelines contained in 28 CFR 50.2, concerning this agency's functions relating to civil and criminal proceedings; (8) provide information to officials of labor organizations recognized under 5 U.S.C. Chapter 71 when relevant and necessary to their duties of exclusive representation; (9) provide information to third parties during the course of an investigation to the extent necessary to obtain information pertinent to the investigation.

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

Storage:

Paper records, microfiche, and magnetic media.

Retrievability:

Controlled items are generally retrievable by name, but it depends upon the controls established locally.

Safeguards:

Access controls will not be less than those provided for by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with the Records Disposition Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, disposition varies in accordance with the nature of the correspondence 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 record pertaining to themselves may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed as in “Record access procedures” below.

Record access procedures:

Individuals seeking access to any record contained in this system of records, or seeking to contest its content, may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the office believed to have received the correspondence. (See IRS appendix A for addresses.)

Contesting record procedures:

See “Record access procedures” above.

Record source categories:

Information supplied by the initiators of the correspondence and information secured internally from other systems of records.

Exemptions claimed for the system:

None.

Treasury/IRS 00.002

System name:

Correspondence Files/Inquiries About Enforcement Activities-Treasury/IRS.

System location:

National Office, Area offices, Internal Revenue Service Centers, Detroit Computing Center, Martinsburg Computing Center. (See IRS appendix A for addresses.) Other offices of the Internal Revenue Service maintain files of correspondence received, including the Eastern Distribution Center, 4300 Carolina Avenue, Richmond, VA 23222; the Central Area Distribution Center, 2402 East Empire, Bloomington, IL 61799; the Western Area Distribution Center, 3041 Sunrise Boulevard, Rancho Cordova, CA 95742; and the Tennessee Computing Center, PO Box 30309, Airport Mail Facility, Stop 76, Memphis, TN 38130.

Categories of individuals covered by the system:

(1) Initiators of correspondence. (2) Persons upon whose behalf the correspondence was initiated. (3) Persons who are subjects of the correspondence. Includes individuals for whom tax liabilities exist, individuals who have made a complaint or inquiry relative to an Internal Revenue tax matter, or individuals for whom a third party is interceding relative to an Internal Revenue tax matter.

Categories of records in the system:

Taxpayer name, address, taxpayer identification number (if applicable), information about tax matters (if applicable), chronological investigative history. Other information relative to the conduct of the case and/or the taxpayer's compliance history (if applicable). Correspondence may include letters, telegrams, memoranda of telephone calls, and other forms of communication.

Authority for maintenance of the system:

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

Purpose(s):

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 information to the Department of Justice for the purpose of litigating an action or seeking legal advice; (2) disclose information to appropriate Federal, state, local, or foreign agencies responsible for investigating or prosecuting the violations of, or for enforcing or implementing, a statute, rule, regulation, order, or license; (3) disclose information to a Federal, state, or local agency, 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; (4) disclose relevant, non-privileged information to a court, magistrate, or administrative tribunal, including the presentation of evidence, disclosures to opposing counsel or witnesses in the course of civil discovery, litigation, or settlement negotiations, in response to a subpoena, or in connection with criminal law proceedings; (5) provide information to a Congressional office in response to an inquiry made at the request of the individual to whom the record pertains; (6) provide information to the news media, in accordance with guidelines contained in 28 CFR 50.2 concerning this agency's functions relating to civil and criminal proceedings; (7) provide information to officials of labor organizations recognized under 5 U.S.C. Chapter 71 when relevant and necessary to their duties of exclusive representation; (8) provide information to third parties during the course of an investigation to the extent necessary to obtain information pertinent to the investigation; (9) provide information to other agencies to the extent provided by law or regulation and as necessary to report apparent violation of law to appropriate law enforcement agencies; (10) provide information to states, the Area of Columbia, the Commonwealth of Puerto Rico, or possessions of the United States, to assist in the administration of tax laws.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper records and magnetic media.

Retrievability:

Controlled items are generally retrievable by name, but it depends upon the controls established locally.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1 (16)12.

Retention and disposal:

System manager(s) and address:

Assistant Commissioners, Regional Commissioners, Area Directors, Internal Revenue Service Center Directors. (See IRS appendix A for addresses.)

Notification procedure:

This system is exempt from the notification provisions of the Privacy Act.

Record access procedures:

This system is exempt from the Access and Contest provisions of the Privacy 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 law enforcement purposes whose sources need not be reported.

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 00.003

System name:

Taxpayer Advocate Service and Customer Feedback and Survey Records—Treasury/IRS

System location:

Internal Revenue Service Centers, National Office, Area Offices, including National Office Chief Counsel Offices, Regional Counsel Offices, and Area Counsel Offices, the Martinsburg Computing Center, the Detroit Computing Center, and the Tennessee Computing Center, and Area Distribution Centers. Area Distribution Center addresses are as follows: the Eastern Distribution Center, 4300 Carolina Avenue, Richmond, VA 23222, the Central Area Distribution Center, 2402 East Empire, Bloomington, IL 61799, and the Western Area Distribution Center, 3041 Sunrise Boulevard, Rancho Cordova, CA 95742. (See IRS Appendix A for other addresses.)

Categories of individuals covered by the system:

This system consists of records relating to (1) individuals (customers) who make complaints and compliments about Internal Revenue Service employees (including customer responses to surveys) and; (2) Internal Revenue Service employees who have had complaints and compliments made about them.

Categories of records in the system:

A variety of documents and/or reports reflecting customer feedback on current and former IRS employees and the resolution of that feedback. Records include quality review and tracking information that helps the Service measure and improve service quality for our customers. This system includes The Taxpayer Advocate Management Information System (TAMIS) records that track taxpayer advocate cases for administrative and quality improvement purposes.

Authority for maintenance of the system:

Sec. 1211 of Pub. L. 104-168, TBOR 2, Reports on Misconduct of IRS Employees.

Purpose(s):

This system will capture customer feedback, including complaints and compliments. The capture of this data will provide a means to analyze trends to identify and take corrective action on systemic problems. The data will not be used to affect any rights or benefits of individuals in the records system.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Tax returns and return information may be disclosed as provided by IRC 6103.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper files and magnetic media.

Retrievability:

Documents are stored and retrieved by control numbers and by taxpayer name, taxpayer identification number or person to contact. The control number can be determined by reference to the entries for the individual to whom they relate.

Safeguards:

Access is limited to authorized personnel who have a direct need to know. Access controls will not be less than those provided for by the Manager's Security Handbook, IRM 1(16)12 and the Automated Information System Security Handbook, IRM (2)(10)00. This includes the use of passwords and access codes.

Retention and Disposal:

Records are maintained in accordance with Records Control Schedule 206 for Service Centers, IRM 1.15.2.1 and Records Control Schedule 301—General Records Schedules, IRM 1.15.3.

System manager(s) and address:

Taxpayer Advocate or Head of the Office maintaining the file. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for the purpose of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

Individuals should write to the head of 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.

Exemptions claimed for the system:

None.

Treasury/IRS 00.333

System name:

Third-party Contact Records—Treasury/IRS.

System location:

Area offices, IRS Service Centers and Computing Centers. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

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

Categories of records in the system:

Records of third-party contacts as required by 26 U.S.C. 7602 (c), including the taxpayer name control, taxpayer identification number, the third-party contact's name, date of contact, and IRS personnel's identification number.

Authority for maintenance of the system:

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

Purpose(s):

The IRS is establishing the third-party contact records to comply with section 7602(c) of the Internal Revenue Code as enacted by section 3417 of the IRS Restructuring and Reform Act of 1998. The third-party contact records will be used to report to the taxpayers regarding third-party contacts that the IRS would normally make with respect to the determination or collection of the tax liability of the taxpayer. Third-party contact data will be provided periodically to taxpayers and upon the taxpayer's request.

Routine uses of records maintained in the system including categories of users and the purposes of such uses:

Disclosure of returns and return information may only be made as authorized by 26 U.S.C. 6103 and 7602.

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

Storage:

Paper records and electronic storage media.

Retrievability:

By taxpayer identification number (social security number or employer identifier number) and taxpayer name control.

Safeguards:

Access controls will be no less than those provided by the Automated Information Systems Security Handbook IRM 2.10 and IRM 1(16)12, Manager's Security Handbook.

Retention and disposal:

Records are maintained in accordance 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: Assistant Commissioner (Collection). Officials maintaining the system: Assistant Commissioner (International), Regional Chief Compliance Officers, District Directors, IRS Service Center Directors, IRS Computing Center Directors, Associate Chief Counsel, Regional Counsel, and District Counsel.

Notification procedure:

Records access procedure:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing in 31 CFR part 1, subpart C, appendix B. (See IRS appendix A for addresses.)

Contesting record procedure:

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

Record source categories:

Tax records of the individual; public information sources; third parties including individuals, city and state governments, other Federal agencies, taxpayer's employer, employees and/or clients, licensing and professional organizations, and foreign governments via Tax Treaty.

Exemptions claimed for the system:

None.

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 IRS appendix A for addresses.)

Categories of individuals covered by the system:

Categories of records in the system:

Records of third party contacts as described in 26 U.S.C. 7602(c), where reprisal determinations have been made, including the taxpayer name control, taxpayer identification number, date of contact, fact of reprisal determination, and IRS personnel's identification number.

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 determinations made pursuant to IRC Sec. 7602(c)(3)(B).

Routine uses of records maintained in the system including categories of users and the purposes of such uses:

Disclosure of returns and return information may only be made as authorized by 26 U.S.C. 6103 and 7602(c).

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

Storage:

Paper records and electronic storage media.

Retrievability:

By taxpayer identification number. Safeguards: Access controls will be no less than those provided by IRM 2.1.10, Automated Information Systems Security Handbook; 1(16)12, Manager's Security Handbook.

Retention and disposal:

Records are maintained in accordance 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 Service Center Directors, IRS Computing Center Directors, Chief Counsel management officials.

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 Act and may not be accessed for the purpose of determining if the system contains a record pertaining to a particular individual.

Contesting record procedure:

This system of records is exempt from certain provisions of the Privacy Act and may not be accessed for purposes of inspection or contest of record contents. Also, 26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

Record source categories:

This system of records is exempt from the Privacy Act provision which requires that record source categories be reported. (See “Exemptions Claimed for the 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 IRS appendix A for addresses.)

Categories of individuals covered by the system:

IRS employees.

Categories of records in the system:

Records are biographical data and photographs of key IRS employees.

Authority for maintenance of the system:

5 U.S.C. 301.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

These records and information in these records may be used to provide information to a congressional office in response to an inquiry made at the request of the individual to whom the record pertains. Information contained in this system may be included in news releases issued to the media and the public.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper files or magnetic media.

Retrievability:

By name.

Safeguards:

Office doors locked at night. Access controls will not be less than those provided for by the Manager's Security Handbook IRM 1(16)12,and IRM 2.10 regarding electronic security.

Retention and disposal:

Records are maintained in accordance 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 for addresses).

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records, or seeking to contest its content, may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Assistant to the Commissioner (Chief, Communications and Liaison), IRS, Washington, DC 20224, for National Office file or head of the office for the area office where the record is maintained. See Appendix A for appropriate addresses for and area office or service center files.

Contesting record procedures:

See “Record access procedures” above.

Record source categories:

Information is supplied by the IRS official on an IRS biographical data form.

Exemptions claimed for the system:

None.

Treasury/IRS 10.004

System name:

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

System location:

National Office, Area Offices, Internal Revenue Service Centers. (see IRS appendix A for addresses).

Categories of individuals covered by the system:

In general, records are maintained concerning individuals who have stakeholder relationships with the IRS including individuals whose names have been mentioned in the press in connection with their relationship with IRS.

Categories of records in the system:

The records include stakeholder relationship records, correspondence, newspaper clippings, inter-office memoranda and similar documents.

Authority for maintenance of the system:

5 U.S.C. 301.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

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 provided in response to inquiries from the media and the public.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper files or magnetic media.

Retrievability:

Alphabetically by subject or other identifier.

Safeguards:

Office doors locked at night. Access controls will not be less than those provided for by the Automated Information System Security Handbook, IRM 2.10), and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Disposition Handbooks, IRM 1.15.2.11.15.2.31.

System manager(s) and address:

Chief, Communications and Liaison), National Office; Area, Internal Revenue Service Center/Campus Directors, or Head of the Office that maintains the file (see IRS appendix A for addresses).

Notification procedure:

Record access procedures:

Contesting record procedures:

See “Record access procedures” above.

Record source categories:

Records generally are clippings from newspapers, magazines, and similar sources, and stakeholder relationship documents and memoranda.

Exemptions claimed for the system:

None.

Treasury/IRS 21.001

System name:

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

System location:

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

Categories of individuals covered by the system:

Past and potential tax administration advisors who have served or indicated an interest in serving on advisory assignments, and selected officials engaged in tax administration and related fields.

Categories of records in the system:

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

Authority for maintenance of the system:

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

Purpose(s):

The purpose is to identify IRS employees who have expressed an interest in overseas assignments, and to further identify historical and current activities in given countries.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Maintained for use by Office management officials as a reference in obtaining and presenting information related to tax administration, and for administrative selection and processing of overseas and domestic assignments. The records and information in these records may be used to: (1) Provide information to a congressional office in response to an inquiry made at the request of the individual to whom the record pertains; (2) disclose information to the Department of Justice for the purpose of litigating an action or seeking legal advice. Disclosure may be made during judicial processes.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper records and magnetic media.

Retrievability:

By individual name.

Safeguards:

Access limited to authorized office personnel. File folders kept in locked file or locked room. Access controls will not be less than those provided for by the Manager's Security Handbook, IRM 1(16)12 and IRM 2.10 regarding electronic security.

Retention and disposal:

Records are maintained in accordance with Records Disposition Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, records are disposed of when they are no longer needed for official use.

System manager(s) and address:

Assistant Commissioner (International), Internal Revenue Service, 950 L'Enfant Plaza, SW, Fourth Floor, Washington, DC 20024.

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records, or seeking to contest its content, may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Office of the Director (International), Internal Revenue Service, 950 L'Enfant Plaza, SW., Fourth Floor, Washington, DC 20224.

Contesting record procedures:

See “Record access procedures” above.

Record source categories:

From the individual, from the organization with which he or she is associated, or from other knowledgeable experts in the field of Tax Administration.

Exemptions claimed for the system:

None.

Treasury/IRS 22.003

System name:

Annual Listing of Undelivered Refund Checks-Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

Taxpayers whose refund checks have been returned as undeliverable since the last Annual Listing of Undelivered Refund Checks was produced.

Categories of records in the system:

Taxpayer entity information (Name, Street Address, City, State, Zip Code and social security number) and records containing tax module information (Tax Period, Amount of Credit Balance and Control 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 been returned undeliverable.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103. Individuals entitled to undeliverable refund checks will be notified of such checks by publication of their names in the news media.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper documents stored in files or on magnetic media.

Retrievability:

By taxpayer name or taxpayer social security number (SSN).

Safeguards:

Access controls will not be less than those provided for by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Disposition Handbooks IRM 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 maintaining the system—Area Directors, Internal Revenue Service Centers Directors. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR Part 1, Subpart C, Appendix B. Inquiries should be addressed to the Director of the area office servicing the areas in which the individual resided at the time he or she filed the return which created the undeliverable refund. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 22.011

System name:

File of Erroneous Refunds-Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

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 research material.

Authority for maintenance of the system:

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

Purpose(s):

This system maintains records necessary to resolve erroneous refund issues.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper document files.

Retrievability:

By Social Security Number (SSN) or Employer Identification Number (EIN).

Safeguards:

Access controls will not be less than those provided for by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Disposition Handbooks IRM 1.15.2.1 through IRM 1(15) 59.32. Generally, records are retained for four years and then destroyed.

System manager(s) and address:

Official prescribing policies and practices—Head of the Office maintaining the file. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Internal Revenue Service Center servicing the areas in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 22.026

System name:

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

System location:

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

Categories of individuals covered by the system:

Non-resident aliens and U.S. citizens living abroad whose taxes are covered by IR Chapter 3 Withholding.

Categories of records in the system:

Records include taxpayer's name, address, tax data, country of residence and employer identification number and name of withholding agent.

Authority for maintenance of the system:

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

Purpose(s):

This system maintains records necessary to effectively administer the back-up withholding laws and regulations.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Microfilm.

Retrievability:

By taxpayer name.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and by the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Disposition Handbooks, IRM 1.15.2.1 through IRM 1(15)59.32. Generally, records are retained at the Service Center for 5 years and then at a Federal Records Center for 25 years.

System manager(s) and address:

Philadelphia Internal Revenue Service Center Director. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to: Director, Philadelphia Internal Revenue Service Center, Mid-Atlantic Region, 11601 Roosevelt Boulevard, Philadelphia, PA 19154.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 22.027

System name:

Foreign Information System (FIS)—Treasury/IRS.

System location:

National Office, Area offices, Philadelphia Internal Revenue Service Center, and its servicing Federal Records Centers, and the Detroit Computing Center. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

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

Categories of records in the system:

Taxpayer entity records (name, address, identification number), foreign corporation identification, information relating to stock, U.S. shareholders, Earnings and Profits, Balance Sheet, and other available accounting information relating to a specific taxable period.

Authority for maintenance of the system:

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

Purpose(s):

This system maintains records necessary to effectively administer laws and regulations relative to foreign owned corporations.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Magnetic media. (Various tables are published from this media.)

Retrievability:

Documents are stored and retrieved by document locator numbers.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Control Schedule 206 for Service Centers, IRM 1.15.2.22.

System manager(s) and address:

Official prescribing policies and practices—Director, International Commissioner (Wage and Investment, Commissioner Small Business/Self Employed). Officials maintaining the system—Directors, Internal Revenue Service Centers. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Internal Revenue Service Center servicing the areas in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 22.028

System name:

Disclosure Authorizations for U.S. Residency Certification Letters—Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

Individuals and third parties who are subjects of correspondence and who initiate correspondence for disclosure authorizations for U.S. Residency Certification Letters. The correspondence may include any form of communications, including telephone calls, and e-mail.

Categories of records in the system:

Records relating to the entity requesting certification, including taxpayer identification number, name and address, countries for which certification has been requested, and when applicable, business activity code; records relating to the designated entity authorized to receive tax information specific to the U.S. Residency Certification Letters, name, address, and number of years authorization has been granted.

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 disclosure authorization to provide a third party with the Residency Certification Letter (Form 6166, Form 2297 or Form 2298) or related taxpayer information.

Routine uses of the records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may only be made as provided by 26 U.S.C. 6103.

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

Storage:

Electronic media, and/or hard copy media (paper).

Retrievability:

Records may be retrieved by the taxpayer's name, authorized individual or company name, and by the Taxpayer Identification Number (TIN).

Safeguards:

Protection and control of the records are in accordance with the requirements of IRM 2(10), the Automated Security System Security Handbook, and IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Control Schedule 206 for Service Centers, IRM 1(15)59.26. Records will be maintained up to 3 years. Hard copy and microfilm media will be disposed by shredding or incineration. Electronic media will be erased electronically.

System manager(s) and address:

Director, Philadelphia Service Center, Internal Revenue Service, Northeast Region, Philadelphia Service Center, 11601 Roosevelt Boulevard, Philadelphia, PA 19154.

Notification procedure:

Individuals seeking to determine if this system of records contains a record pertaining to themselves may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B.

Record access procedures:

Contesting record procedures:

See record access procedures above. 26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records.

Record source categories:

Information supplied by the initiators of the correspondence.

Exemptions claimed for the system:

None.

Treasury/IRS 22.032

System name:

Individual Microfilm Retention Register—Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

Categories of individuals on whom records are maintained are: For Individual Master File (IMF) registers—Individuals who file, or may be required to file, individual tax returns such as Form 1040, 1040A, or 1040EZ.

Categories of records in the system:

Abstracts of tax and/or entity modules that have been removed from the IMF. These abstract records indicate the taxpayer name, identification number, specific tax returns filed, document locator number, tax years, debit and credit amounts, balances, and other transactions which have been recorded relative to the module(s).

Authority for maintenance of the system:

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

Purpose(s):

This system maintains individual tax account information which is retained in microfilm after a certain period of inactivity on the master file in order not to overburden the computer system required for active accounts.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Microfilm tape.

Retrievability:

IMF Reference Register (for IMF Register only), taxpayer identification number, tax Period, name, and type of tax. Methods of retrievability are explained in the Research Operations Handbook, IRM 36(66)0.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Commissioner (Wage and Investment and Commissioner, Small Business/ Self Employed). Officials maintaining the system-Internal Revenue Service Center Directors, and the Martinsburg Computing Center Director. (See IRS appendix A for addresses.)

Notification procedure:

Individuals seeking to determine if this system of records contains a record

pertaining to themselves may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed as in “Record access procedures” below.

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Internal Revenue Service Center servicing the areas in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 22.034

System name:

Individual Returns Files, Adjustments and Miscellaneous Documents Files-Treasury/IRS.

System location:

Internal Revenue Service Centers/Campuses, IRS areas.(See IRS appendix A for addresses.)

Categories of individuals covered by the system:

Taxpayers or return preparers who have had changes made to their accounts, or have had information posted to the Individual Master File or other tax accounting files as a result of filing returns, applications, or other documents, or as a result of actions initiated by the Service. A record will be maintained for those taxpayers whose individual income tax overpayments have been retained or transferred from the IMF to apply against past due child and/or spousal support payments as reported 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 input documents or supporting documentation for entries on the Individual Master File, or other tax accounting files, including tax return forms, declarations, applications, case records, processing documents, vouchers, computer notices, posting and correction forms, Interest Equalization Tax Forms, withholding allowance certificates, and similar records. Information will be maintained as to the name, SSN, address of individuals owing past due child and/or spousal support payments submitted by states under Pub. L. 97-35. Also maintained will be the name of the submission state, the amount owed, and the amount of any individual income tax overpayment retained and transferred to the state to apply against the amount owed.

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 provide background and supporting documentation for inputs affecting taxpayer account information. Additionally, overpayments retained and transferred against outstanding liabilities from the state in which it occurred will be recorded. This will aid taxpayers in reconciling their account balances with state agencies.

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.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper document files or magnetic media.

Retrievability:

Documents are stored and retrieved by document locator numbers and by taxpayer name. The document locator numbers can be determined by reference to the Individual Master File entries for the individual to whom they relate.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Control Schedule 206 for Service Centers, IRM 1.15.2.22.

System manager(s) and address:

Official prescribing policies and practices—(Wage and Investment and Small Business/Self Employed). Officials maintaining the system-Internal Revenue Service Center Directors. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Internal Revenue Service Center servicing the area in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 22.043

System name:

Potential Refund Litigation Case Files-Treasury/IRS.

System location:

Internal Revenue Service Centers, the Austin Compliance Center and Federal Records Centers. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

Taxpayers who have indicated to the Service that they may file suit against the Service for a refund.

Categories of records in the system:

Forms filed by the taxpayer and case documents determined by the Service to be related.

Authority for maintenance of the system:

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

Purpose(s):

This system maintains records necessary to effectively administer potential refund litigations.

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.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper document files.

Retrievability:

By taxpayer name.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Control Schedule 206 for Service Centers, IRM 1.15.2.22.

System manager(s) and address:

Official prescribing policies and practices—Commissioners for Wage and Investment, Small Business/Self Employed, and Large and Mid Size business. Officials maintaining the system-Internal Revenue Service Center/Campus Directors. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Internal Revenue Service Center servicing the area in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 22.044

System name:

P.O.W.-M.I.A. Reference File-Treasury/IRS.

System location:

Area Offices and the Austin Internal Revenue Service Center/Campus. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

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

Categories of records in the system:

Lists of P.O.W./M.I.A., Regulations, Rulings, and Instructions as to how to handle specific tax questions relating to their special tax status, copies of individual tax returns, claims, and other documents germane to specific cases.

Authority for maintenance of the system:

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

Purpose(s):

This system maintains records necessary to effectively administer the tax accounts with POW/MIA issues.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper documents in file folders.

Retrievability:

Cases filed alphabetically by last name.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are periodically updated to reflect changes and maintained as long as needed.

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (Wage and Investment and Small Business/Self Employed). Officials maintaining the system—Austin Internal Revenue Service Center Director and Area Directors. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Austin Internal Revenue Service Center or the Director of the Area Office servicing the area in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 22.054

System name:

Subsidiary Accounting Files—Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

The categories of individuals on whom records are maintained are taxpayers affected by one or more of the transactions reflected in the categories of records listed below.

Categories of records in the system:

The types of records maintained in the system are documents containing entity information (name, address, social security number or employer identification number and other information necessary to identify the taxpayer) and accounting information relevant to one of the following categories: Funds held pending, disposition and not applied to the taxpayer's liability at present, properties, tangible or intangible, now in the custody of the Internal Revenue Service, counterfeit money, misappropriation or robbery of Internal Revenue Service funds, credits which

cannot be applied to a specific taxpayer account at this time, accounts transferred to other Service Centers or agencies, substantiation for the receipt of funds collected by the Service for other agencies, abatements or assessments of tax on individuals, deposits received from taxpayers, refunds to taxpayers, taxpayer accounts written off by the Service as uncollectible, credits allowed taxpayers requiring special consideration due to processing constraints, litigation, seized and acquired property and Offers-in-Compromise.

Authority for maintenance of the system:

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

Purpose(s):

This system maintains records necessary to effectively administer the accounting files relevant to the unusual circumstances described in “categories of records in the system,” above.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

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

Retrievability:

By social security number, name, or document locator number.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Disposition Handbooks IRM 1.15.2.1 through IRM 1.15.2.31. Generally, records are retired to Federal Records Centers and retrieved by request from authorized individuals when account substantiation is necessary.

System manager(s) and address:

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

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Internal Revenue Service Center servicing the area in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

Tax returns and other filings made by the individual and agency entries made in the administration of the individual's tax account. Some Justice Department investigations are an additional source for the information contained in litigation case files.

Exemptions claimed for the system:

None.

Treasury/IRS 22.059

System name:

Unidentified Remittance File—Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

Remittances which have been received but cannot be positively identified, either as to taxpayer who sent it or the tax period to which it is to be applied.

Categories of records in the system:

Each record contains a fourteen digit unidentified remittance (UR) control number, the amount, received date, and all known identifying data. In addition, the URF contains a record of all doubtfully applied Estimated Tax (ET) credits. The ES record contains the taxpayers' name, address, type of payment, taxpayer identification number, tax period, received date, money amount, and the transaction document locator number (DLN).

Authority for maintenance of the system:

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

Purpose(s):

This system maintains the records controlling remittances where accounting is delayed for lack of the data required to properly post a credit.

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.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Disk storage.

Retrievability:

By remittance amount, unidentified remittance control number, taxpayer name.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Disposition Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, records are kept 180 days after the amount is reduced to zero balance.

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (Wage and Investment and Small Business/Self Employed). Officials maintaining the system-Internal Revenue Service Center/campus Directors. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Internal Revenue Service Center servicing the area in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

Remittances received from taxpayers that cannot be positively identified either as to the taxpayer who sent it or the type of tax to which it is to be applied.

Exemptions claimed for the system:

None.

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.)

Categories of individuals covered by the system:

Records are maintained on taxpayers having accounts with the Internal Revenue Service which are not compatible with the normal master file processes; e.g., penalties, transferee assessments, termination assessments, excise protest accounts, Master File overflow accounts, culpable and non-petitioning spouses, Forms 1042, 1040-NR, 926, 5330, 4720, 990-AR (Penalty) and any pre-ADP returns. Also, a record will be maintained for those taxpayers whose individual income tax overpayment has been retained and transferred from the IMF to apply against past due child and/or spousal support payments as reported to IRS by the 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 number or employer identification number and other indicators relevant to entity maintenance) and records containing tax module information (the tax return, the tax period, the balance due or credit balance, and transactions which have been recorded relative to the module). Information will be maintained as to the name, SSN, address of individuals owing past due child and/or spousal support payments submitted by the States under Pub. L. 97-35. Also maintained will be names of the submission state, the amount owed, and the amount on any individual income tax overpayment retained and transferred to the state to apply against the amount owed.

Authority for maintenance of the system:

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

Purpose(s):

This system maintains records necessary for efficient accounting on files which are not compatible with the master file system 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.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Card file or magnetic media.

Retrievability:

By taxpayer name, taxpayer identification number (social security number or employer identification number), or document locator card.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00.

Retention and disposal:

Records maintained in accordance with Records Disposition Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31.

System manager(s) and address:

Management Official prescribing policies and practices—(Wage and Investment and Small Business Self Employed). Officials maintaining the system-Internal Revenue Service Center Directors. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Internal Revenue Service Center servicing the area in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 22.061

System name:

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

System location:

Martinsburg Computing Center, Martinsburg, West Virginia 25401, and Detroit Computing Center, 985 Michigan Ave., Detroit, MI 48226.

Categories of individuals covered by the system:

Recipients of various types of income; wages; dividends; interest; rents and royalties; medical payments; capital gains distributions; non-taxable distributions; pensions, annuities, retired pay or IRA payments; patronage dividends, distributions, and allocations; fishing crew payments; sales or redemption of securities, future transactions, commodities, bartering exchange transactions; original issue discount; distributions and prizes; currency transactions; state tax refunds; unemployment compensation, agricultural payments, taxable grants, indebtedness forgiveness; non-employees compensation; gambling winnings; and miscellaneous income.

Categories of records in the system:

Records maintained are records representing certain wage and information returns: Forms W-2, W-2P, the 1087 and 1099 series; currency transaction reports; state tax refunds; statements of sales of equity obligations; and records of agricultural subsidy payments. Information included on each record identifies the recipient of the income (name, address, taxpayer identifying number, and other indicators relating to payee identification), identifies the income payer (very similar information), and identifies the type(s) and amount(s) of income.

Authority for maintenance of the system:

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

Purpose(s):

This system maintains records necessary for the efficient administration of tax accounts related to Wage and Information Returns.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Magnetic media.

Retrievability:

By taxpayer social security number and name control.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Disposition Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, until tax year 1974, records were maintained until processed. After tax year 1974, records are maintained for four years and then magnetically erased.

System manager(s) and address:

Official prescribing policies and practices—Management officials—(Wage and Investment and Small Business Self Employed). Officials maintaining the system—Internal Revenue Service Center/campus Directors. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purposes of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 22.062

System name:

Electronic Filing Records—Treasury/IRS.

System location:

IRS National Office, area offices, Service Centers, and Computing Centers. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

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

Categories of records in the system:

Records pertaining to individual electronic filing providers including applications to participate in electronic filing, credit reports, conduct reports, law enforcement records, and other information from investigations into suitability for participation. Records pertaining to marketing electronic filing, including surveys and opinions about improving electronic filing programs.

Authority for maintenance of the system:

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

Purposes(s):

This system will maintain records for administration and marketing of electronic filing programs.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103. Records other than returns and return information may be used to: (1) Disclose pertinent information to appropriate Federal, state, or foreign agencies or instrumentalities responsible for investigating or prosecuting the violations of, or for implementing, a statute, rule, regulation, order, or license, where the disclosing agency becomes aware of a violation or potential violation of civil or criminal law or regulation or licensing requirements; (2) Disclose information to a Federal, state, or local agency 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 or the bureau'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 the agency 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) Provide information to a congressional office in response to an inquiry made at the request of the individual to whom the record pertains; (5) Provide information to third parties during the course of an investigation to the extent necessary to obtain information that is pertinent to the investigation, including credit bureaus for credit checks and fingerprint records to the FBI or other law enforcement agencies; (6) Provide information to the news media in accordance with guidelines contained in 28 CFR 50.2 which relate to an agency's functions relating to civil and criminal proceedings; (7) Provide information to contractors for use in contracted services for electronic filing programs; (8) Disclose information to state taxing authorities to promote joint and state electronic filing, including marketing such programs and enforcing the legal and administrative requirements of such programs; (9) Disclose to the public the identities (including addresses) of electronic return originators, electronic return preparers, electronic return transmitters, and individual filing software developers, who have been suspended, removed, or otherwise disciplined. The Service may also disclose the effective date and duration of the suspension, removal, or other

disciplinary action; (10) Disclose information to a court, magistrate, or administrative tribunal in the course of presenting evidence, including disclosures to opposing counsel or witnesses in the course of civil discovery, litigation, or settlement negotiations or in connection with criminal law proceedings or in response to a subpoena.

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

Storage:

Paper and magnetic media.

Retrievability:

By electronic filing provider name or tax identification number (SSN, EIN, EFIN, PTIN) or document control number (DCN).

Safeguards:

Access controls will not be less than those provided for by the Manager's Security Handbook, IRM 1(16)12, and the Automated Information System Security Handbook, IRM 2.10.

Retention and disposal:

Records are maintained in accordance with Records Disposition Handbook, IRM 1.15.

System manager(s) and address:

Official prescribing policies and practices: Assistant Commissioner (Electronic Tax Administration). Officials maintaining the system: Assistant Commissioner (Electronic Tax Administration), Business Systems Modernization Executive/Chief Information Officer, or head of the IRS office maintaining the file (See IRS appendix A for addresses.)

Notification procedure:

Individuals wishing to be notified if they are named in this system of records, or to gain access to records maintained in the system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the appropriate official maintaining the system (above).

Record access procedures:

See “Notification procedure” above.

Contesting record procedures:

26 U.S.C. 7852(e) prohibits Privacy Act amendment of tax records. See “Notification procedure” above for seeking amendment to records that are not 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) IRS and other Federal agencies; (5) professional organizations; (6) business entities; and (7) participants in marketing efforts or who have otherwise indicated interest in electronic filing programs.

Exemptions claimed for the system:

None.

Treasury/IRS 24.013

System name:

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

System location:

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

Categories of individuals covered by the system:

Individuals and businesses having specific, current business with IRS.

Categories of records in the system:

Taxpayer entity records (name, address, taxpayer identification number, and filing requirements related to entity liability); and tax modules (specific tax returns, tax years, and transactions which have been recorded relative to the module) when specifically requested by a service center, or if a notice for balance of tax due has been issued; a specific tax period is in taxpayer delinquent account status (TDA); a specific tax period is either credit or debit balance; no return has been posted and the return due date (RDD) has passed; or when a specific tax period is in taxpayer delinquent return (TDI) status.

Authority for maintenance of the system:

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

Purpose(s):

This system maintains tax account information necessary for the efficient resolution of accounting issues.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Disk storage.

Retrievability:

By social security number or employer identification number.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Management Official (Wage and Investment and Small Business and Self Employed). Officials maintaining the system—Internal Revenue Service Center/campus Directors. (See IRS appendix A for addresses.)

Notification procedure:

Individuals seeking to determine if this system of records contains a record pertaining to themselves may inquire in accordance with instructions appearing at 31 CFR part I, subpart C, appendix B. Inquiries should be addressed as in “Record access procedures” above.

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Internal Revenue Service Center servicing the area in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 24.029

System name:

Individual Account Number File (IANF)—Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

Individuals having specific, current business with IRS.

Categories of records in the system:

Authority for maintenance of the system:

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

Purpose(s):

This system maintains records necessary to efficiently identify individuals having specific current business with the IRS.

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.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Disk storage.

Retrievability:

By social security number.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—management official (Wage and Investment and Small Business Self Employed). Officials maintaining the system—Internal Revenue Service Center Directors. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Internal Revenue Service Center servicing the area in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 24.030

System name:

CADE Individual Master File (IMF)—Treasury/IRS.

System location:

Martinsburg Computing Center, Martinsburg, West Virginia 25401, and IRS Service Centers.

Categories of individuals covered by the system:

Individuals who file and/or are included on Federal Individual Income Tax Returns (i.e., Forms 1040, 1040A, and 1040EZ); individuals who file other information filings; and power of attorney notifications for individuals.

Categories of records in the system:

Taxpayer entity records (name, address, identification number (SSN), and other indicators pertaining to entity maintenance, including zip code), and tax modular records which contain all records relative to specific tax returns for each applicable tax period or year. Modular records for authorization information (name, address, identification number and type of authority granted, and the name of the representative(s) for the taxpayer. Modular records for the representative (name, address and unique identification number). Recorded here are tax transactions such as tax amount, additions, abatements of tax payments, interest and like type transactions recorded relative to each tax module, power or attorney authorization transactions, and a code identifying taxpayers who threatened or assaulted IRS employees. An indicator will be added to any taxpayer's account who owes past due child and/or spousal support payments and whose name has been submitted to IRS by a state under provisions of Pub. L. 97-35.

Authority for maintenance of the system:

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

Purpose(s):

To increase the efficiency of tax administration, the IRS maintains records of tax returns, payments, and assessments including Telefile records.

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 (1) 26 U.S.C. 3406, and (2) 26 U.S.C. 6103.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Magnetic media.

Retrievability:

By taxpayer identification number (social security number or employer identification number), document locator numbers and alphabetically by name.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Disposition Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, the code identifying taxpayers who threatened or assaulted IRS employees may be removed five years after initial input.

System manager(s) and address:

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

Notification procedure:

Individuals seeking to determine if this system of records contains a record pertaining to themselves may inquire in

accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed as in “Record access procedures” below.

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Area Director or the Internal Revenue Service Center/Campus Director servicing the area in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 24.046

System name:

CADE Business Master File (BMF)—Treasury/IRS.

System location:

Martinsburg Computing Center, Martinsburg, West Virginia 25401, Cincinnati Service Center, 201 West River Center Blvd., Covington, KY 41019; Memphis Service Center/Campus, 3131 Democrat Road, Memphis, TN 38118; and Ogden Service Center/Campus, 1160 West 1200 South Street, Ogden, UT 84201, and other IRS Service Centers. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

Persons in a sole proprietary role who file business tax returns, including Employer's Quarterly Federal Tax Returns (Form 941), Excise Tax Returns (Form 720), Wagering Returns (Forms 11C and 730), Highway Use Returns (Form 2290), and Form 1065 (U.S. Partnership Returns of Income), and U.S. Fiduciary Returns (Form 1041) and Estate and Gift Taxes (Forms 706, 706NA, and 709). The latter can be individuals not in a sole proprietorship role.

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 entity maintenance, including zip code), and tax modules which are all the records relative to specific tax returns for each applicable tax period. Recorded are tax transactions such as tax amount, statements/additions to tax, payments, interest and like type transactions relative to each tax module. The Employer Identification Number (EIN)/Name Control file which contains EINs and the associated IRS name controls.

Authority for maintenance of the system:

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

Purpose(s):

To increase the efficiency of tax administration, the Service maintains magnetic media records of tax returns filed by business taxpayers, and payments and assessments made to the accounts.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made as provided by 26 U.S.C. 6103, and for meeting the requirements of 26 U.S.C. 3406. 26 U.S.C. 3406 provides, in part, that the Secretary of the Treasury notify a payor that the TIN (Taxpayer Identification Number) furnished by the payee is incorrect.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Magnetic media.

Retrievability:

By name, type of tax, and identifying number (including document locator number).

Safeguards:

Access Controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Management Official—Small Business Self Employed. Officials maintaining the system—Internal Revenue Service Center/Campus Directors, and the Director, Martinsburg Computing Center. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Internal Revenue Service Center servicing the area in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 24.047

System name:

Audit Underreporter Case File-Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

Recipients of income who appear not to have declared on their income tax returns (Forms 1040, 1040A, and 1040EZ) all income paid to them in the tax year under study.

Categories of records in the system:

Records maintained are taxpayer (i.e., payee) entity records containing payee name, address, taxpayer identification number, and other indicators relating to entity maintenance; and income records containing the types and amounts of income received/reported, and information identifying the income payer.

Authority for maintenance of the system:

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

Purpose(s):

These records provide a way to identify recipients of income who

appear not to have declared all taxable income paid to them in the tax year under study.

Routine uses of records maintained in the system, including categories of users and the purpose of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

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

Storage:

Magnetic media.

Retrievability:

By matching social security number and name control.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00.

Retention and disposal:

Records are maintained in accordance with Records Disposition Handbooks, IRM 1.15.2.1 through IRM 1.15.2.31. Generally, records are retained for one year and then magnetically erased.

System manager(s) and address:

Official prescribing policies and practices—Executive Officer for Customer Service, National Office. Officials maintaining the system—Internal Revenue Service Center/Campus Directors. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purpose of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

Information returns filed by payers and Forms 1040, 1040A, and 1040EZ.

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 24.070

System name:

Debtor Master File (DMF)—Treasury/IRS.

System location:

Martinsburg Computing Center, Martinsburg, West Virginia 25401.

Categories of individuals covered by the system:

Individuals who have delinquent obligations to a Federal or State agency.

Categories of records in the system:

Entity records (names and social security numbers), the amount owed by the individual, the name of the Federal or State agency to whom the debt is owed and a cross-reference number (SSN) of the spouse in the case of a jointly filed return.

Authority for maintenance of the system:

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

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.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Magnetic tape and disk file.

Retrievability:

By name, address, and social security number.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00.

Retention and disposal:

The information is kept for one year and then destroyed. A new Debtor Master File is established each year.

System manager(s) and address:

Officials prescribing policies and practices—Commissioner (Wage and Investment and Small Business Self Employeds) and Commissioner (Information Systems Management). Officials maintaining the system-Director, Submission Processing Division. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Area Director or the Internal Revenue Service Center Director servicing the area in which the individual resides. (See IRS appendix A for addresses.)

Contesting record procedures:

Individuals seeking to contest any record contained in this system of records must contact the agency to whom the debt is owed.

Record source categories:

Names, SSNs, and obligation amounts are supplied by the Federal or state agency to whom the delinquent obligation is owed.

Exemptions claimed for the system:

None.

Treasury/IRS 26.001

System name:

Acquired Property Records-Treasury/IRS.

System location:

Area Offices. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

Delinquent taxpayers whose property has been acquired by purchase by government or right of redemption.

Categories of records in the system:

Taxpayer name, address, taxpayer identification number, revenue officer reports.

Authority for maintenance of the system:

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

Purpose(s):

The system tracks property acquired under Internal Revenue Code section 6334 to provide fiscal accountability.

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.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper records and magnetic media.

Retrievability:

By taxpayer name, taxpayer identification number (social security

number or employer identification number), seizure number.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintaining the system—Area Directors. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purposes of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 26.006

System name:

Form 2209, Courtesy Investigations-Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

Taxpayers on whom a delinquent account or delinquency or other investigation is or was located in one IRS area offices, but the individual is now living or has assets located in the jurisdiction of another IRS Area office. Taxpayers on whom an investigation has been initiated for purposes of securing information necessary for federal tax administration purposes.

Categories of records in the system:

Contains taxpayer name, current and former addresses, taxpayer identifying number, if known. Contains the information, including class of tax, if applicable, or information concerning the action desired to be taken. The name and address of party that was contacted, chronological investigative history and/or information secured. The following types of investigations are included in this system: Form SSA-1273 cases—Notice of determination of FICA wages—issued when SSA obtains evidence that wages paid to claimant have not been recorded on his earnings record; requests for data needed in proof of claim cases; applications for discharge of property from tax lien; service of tax court subpoenas; complaints of employers failing to provide withholding statements; recovery of unassessable erroneous refunds; Form SSA-7010 cases—Request for preferential investigation. This is a request for preferential treatment (over other SSA cases) on an earning discrepancy case. Secure application for exemption from self-employment tax. Offers in compromise and related activities; i.e., follow-up on defaulted installments, secure payments on collateral agreements, etc. Maximize compliance with withholding requirements on alien's earnings; other miscellaneous uses.

Authority for maintenance of the system:

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

Purpose(s):

The Form 2209 system provides a record of the nature of the investigation and to whom the investigation is assigned. It also provides a method of follow-up to ensure investigations are accomplished in a timely manner.

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.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper records and magnetic media.

Retrievability:

Retrievable by taxpayer name and taxpayer identification number (social security number or employer identification number).

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintaining the system—Area Directors, and Internal Revenue Service Center/Campus Directors. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purposes of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 26.008

System name:

IRS and Treasury Employee Delinquency-Treasury/IRS.

System location:

National Office, Area Offices, Area Offices and Internal Revenue Service Centers. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

IRS and Treasury employees who are shown on the Master File as delinquent in meeting Federal tax requirements.

Categories of records in the system:

Taxpayer name, social security number, address, fact of IRS or Treasury employment code, Area location code.

Authority for maintenance of the system:

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

Purpose(s):

This system enables the IRS to secure documentation concerning the resolution of balance due and return delinquency cases concerning IRS employees. This documentation may be used to support conduct investigations.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper records and magnetic media.

Retrievability:

By taxpayer name and taxpayer identification number (social security number or employer identification number).

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintaining the system—Assistant Commissioner (SB/SE, W&I, LMSB), Regional Commissioners, Area Directors, Internal Revenue Service Center Directors. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purposes of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 26.009

System name:

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

System location:

Area Offices and the Internal Revenue Service Centers. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

Taxpayers on whom Federal tax liens have been filed.

Categories of records in the system:

Taxpayer name, address, taxpayer identification number, information about basis of assessment including class of tax, period, dollar amount. Open and closed Federal tax liens including: Certificates of Discharge of Property from Federal Tax Lien; Certificates of Subordination; Certificates of Non-Attachment; Exercise of Government's Right of Redemption of Seized Property; Releases of Government's Right of Redemption. Federal tax lien information entered in Treasury Enforcement Communications System.

Authority for maintenance of the system:

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

Purpose(s):

To identify those taxpayers on whom a Federal tax lien, discharge, or subordination on lien attachment has been filed. The file also provides notice to the public that the Federal Government has an interest in property or rights to the property of the identified taxpayer. Further, the file also provides evidence that the lien has been released, a specific piece of property has been discharged and the government has obtained its interest in the property, or a subordination has been granted and the government has taken a junior lien position, or a certification of nonattachment has been issued.

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. Notices of lien and the index thereto are available to the public.

Policies and procedures for storing, retrieving, accessing, retaining, and disposing of records in the system:

Storage:

Paper records and magnetic media.

Retrievability:

By taxpayer name and taxpayer identification number (social security number or employer identification number).

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintaining the system—Assistant Commissioner (SB/SE, W&I, LMSB), Regional Commissioners, Area Directors and Internal Revenue Service Center Directors. (See IRS appendix A for addresses.)

Notification procedure:

Individuals seeking to determine if this system of records contains a record pertaining to themselves may inquire in accordance with instructions appearing at 31 CFR Part 2, Subpart C, Appendix B. Inquires should be addressed as in “Record access procedures” below.

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Area Director of each Area where records are to be searched. (See IRS appendix A for addresses.) This system contains copies of public records, the originals of which are filed in accordance with the laws of each state, the Area of Columbia, the Commonwealth of Puerto Rico, or possessions of the United States.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

None.

Treasury/IRS 26.010

System name:

Lists of Prospective Bidders at Internal Revenue Sales of Seized Property—Treasury/IRS.

System location:

Area Offices. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

Individuals who have requested that they be notified of Internal Revenue sales of seized property.

Categories of records in the system:

Name and address and phone number (if provided).

Authority for maintenance of the system:

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

Purpose(s):

This system provides an up-to-date list of prospective bidders that may be notified when the IRS has seized property that is going to sale. Notification of prospective bidders is done to enhance the possibility of obtaining a higher price for the property.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

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

Storage:

Paper records and magnetic media.

Retrievability:

By name of prospective bidder.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintaining the system-Area Directors. (See IRS appendix A for addresses.) Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records, or seeking to contest its content, may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Director of the Area Office servicing the area in which the individual resides. (See IRS appendix A for addresses.) Contesting record procedures:

See “Record access procedures” above.

Record source categories:

Supplied voluntarily by the subject prospective bidder.

Exemptions claimed for the system:

None.

Treasury/IRS 26.011

System name:

Litigation Case Files-Treasury/IRS.

System location:

Area Offices and Internal Revenue Service Centers/Campuses. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

Taxpayers on whom Federal tax assessments have been made but against whom litigation has been initiated or is being considered by the government or who have instituted suits against the government.

Categories of records in the system:

Taxpayer name, address, taxpayer identification number, information about basis of assessment, including class of tax, period, and dollar amount. This file includes: Suit to Reduce Tax Claim to Judgement; Suit for Failure to Honor a Levy; Suit to Enforce Federal Tax Lien; Suit Against Transferee; Suit to Set Aside Fraudulent Transfer; Suit to Recover Erroneous Refund; other suits include those which the United States may intervene to assert a Federal tax lien; a proceeding to require opening of a safe deposit box, etc. The following suits against the United States are also included in this file: Quiet Title Suit; Foreclosure of Mortgage or other Lien; Partition; Condemnation; Interpleader; Refund Suits Involving Trust Fund Recovery Penalty Assessments; Injunction Suits under Freedom of Information Act. Also included in Litigation Files are: Individuals against whom bankruptcy proceedings are pending; decedent estates in probate with outstanding Federal tax liabilities; individuals executing Assignments for the Benefit of Creditors; individuals in Receivership Proceedings; individuals conducting a bulk sale; summons referrals; subpoena files; advisory opinions; collateral security agreements; revenue officer reports; and various other legal instruments and correspondence.

Authority for maintenance of the system:

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

Purpose(s):

The purpose of the system is to maintain a record of all categories of suits filed either by the taxpayer against the government or the government against the taxpayer.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

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

Storage:

Paper records and magnetic media.

Retrievability:

By taxpayer name, taxpayer identification number (social security number or employer identification number).

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Commissioner (SB/SE or W&I,or LMSB), Officials maintaining the system—Area Directors. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purposes of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 26.012

System name:

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

System location:

Area offices, Area Offices, Internal Revenue Service and computing Centers. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

Taxpayers who have submitted an offer to compromise a liability imposed by the Internal Revenue Code.

Categories of records in the system:

Form 2515, used to control offer cases, contains space for entering taxpayer name, address, taxpayer identification number, and all other pertinent information for identifying and assigning the OIC investigation. The file contains all records, documents, reports and work papers relating to the assignment, investigation, review and adjudication of the offer. This includes such items as the original offer, results of property records checks, interviews with third parties and the taxpayer, collateral income agreements, financial statements, tax return copies, and other information submitted by the taxpayer.

Authority for maintenance of the system:

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

Purpose(s):

These records are used to control offer in compromise cases.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103. This includes disclosure to the extent necessary to permit public inspection of any accepted offer-in-compromise as required by 26 U.S.C. 6103(k)(1).

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

Storage:

Paper records and magnetic media.

Retrievability:

By taxpayer name and identification number.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintaining the system—Area Directors and Internal Revenue Service Center Directors. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purposes of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

This system of records contains investigatory material compiled for law enforcement purposes whose sources need not be reported. If an offer is accepted, an Abstract and Statement which identifies the taxpayer, the liability, the amount compromised and the basic circumstances of the case is made available for public inspection in accordance with Executive Order 10386 and Executive Order 10906.

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 26.013

System name:

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

System location:

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

Categories of individuals covered by the system:

Individuals against whom Federal tax assessments have been made or are being considered as a result of their being deemed responsible for payment of unpaid corporation withholding taxes and social security contributions.

Categories of records in the system:

Taxpayer name, address, taxpayer identification number, information about basis of assessment, including class of tax, period, dollar figures, waiver extending the period for asserting the 100-percent penalty/Trust Fund Recovery penalty (if any) and correspondence.

Authority for maintenance of the system:

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

Purpose(s):

This system provides a record of all Trust Fund Recovery Penalty cases made under 26 U.S.C. 6672.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

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

Storage:

Paper records and magnetic media.

Retrievability:

By individual, or corporation name, taxpayer identification number (social security number or employer identification number).

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices: Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintaining the system: Area Directors, Internal Revenue Service Center Directors. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purposes of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 26.014

System name:

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

System location:

Area Offices (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

Individuals against whom tax assessments have been made and whose real property was seized and sold to satisfy their tax liability. Also name and address of purchaser.

Categories of records in the system:

Taxpayer name, address, taxpayer identification number, information about basis of assessment, including class of tax, period, dollar amounts, property description.

Authority for maintenance of the system:

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

Purpose(s):

This system provides a record of all sales under 26 U.S.C. 6335 of real property as required by 26 U.S.C. 6390. The contents of this system of records evidences chain of title to real property and is a matter of public record.

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.

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

Storage:

Paper records and magnetic media.

Retrievability:

By taxpayer name, taxpayer identification number (social security number or employer identification number) and seizure number.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (SB/SE, W&I, LMSB); Officials maintaining the system—Area Directors. (See IRS appendix A for addresses.)

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to or individuals may appear in person at the Office of the Area Director for each Area whose records are to be searched. (See IRS appendix A for addresses.)

Contesting record procedures:

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

Record source categories:

This system of records evidences chain of title to real property and is a matter of public record. (See “Categories of records in the system” above).

Exemptions claimed for the system:

None.

Treasury/IRS 26.016

System name:

Returns Compliance Programs-Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

Taxpayers who may be delinquent in filing or paying Federal taxes.

Categories of records in the system:

Records consist of name, address, taxpayer identification number (if known) and information concerning the potential tax liability. Returns Compliance Programs involve any type of Federal tax administered by the SB/SE, W&I, LMSB Division and are conducted in accordance with section 7601 of the Internal Revenue Code. RCP programs can be initiated by the National Office, Area offices, or by individual areas.

Authority for maintenance of the system:

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

Purpose(s):

This program identifies individuals who may be delinquent in filing or paying Federal tax.

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.

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

Storage:

Paper records and magnetic media.

Retrievability:

By taxpayer name, taxpayer identification number (social security number or employer identification number).

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices-Assistant Commissioner (SB/SE, W&I, LMSB), Officials maintaining the system-Area Directors and Internal Revenue Service Center Directors. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purposes of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 26.019

System name:

Taxpayer Delinquent Account (TDA) Files, including subsystems: (a) Adjustments and Payment Tracers Files, (b) Collateral Files, (c) Seized Property Records, (d) Tax SB/SE, W&I, LMSB Waiver, Forms 900, Files, and (e) Accounts on Child Support Obligations-Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

Taxpayers on whom Federal tax assessments have been made, and persons who owe child support obligations.

Categories of records in the system:

Taxpayer name, address, taxpayer identification number, information about basis of assessment, including class 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 of Federal tax liens, revenue officer reports, waivers to extend statutory period for SB/SE, W&I, LMSB, etc, and similar information about persons who owe child support obligations. This system includes Installment Agreement Files; Delinquent Account Inventory Profile (DAIP); Currently Not Collectible Register; Currently Not Collectible Register (over $25,000); Advance Dated Remittance Check Files; Currently Not Collectible Accounts Files; File of taxpayer names entered in the Treasury Enforcement Communications System and a code identifying taxpayers that threatened or assaulted IRS employees.

Authority for maintenance of the system:

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

Purpose(s):

The Taxpayer Delinquent Account (TDA) records provide a comprehensive inventory control of delinquent accounts. This system includes records for Adjustments and Payment Tracers files, collateral files, seized property records, Tax SB/SE, W&I, LMSB Waiver Form 900 files, Accounts on Child Support Obligations, Dyed Diesel Fuel Program, and Integrated SB/SE, W&I, LMSB System (ICS).

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.

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

Storage:

Paper records and magnetic media.

Retrievability:

By taxpayer name, or name of person who owes child support obligations, and taxpayer identification number (social security number or employer identification number).

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintaining the system—Assistant Regional Commissioners (SB/SE, W&I, LMSB), Area Directors, Internal Revenue Service Center Directors. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purposes of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 26.020

System name:

Taxpayer Delinquency Investigation (TDI) Files—Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

Taxpayers believed to be delinquent in filing Federal tax returns.

Categories of records in the system:

Taxpayer name, address, taxpayer identification number, information from previously filed returns, information about the potential delinquent return(s), including class of tax, chronological investigative history; Delinquency Investigation Inventory Profile (DIIP) and a code identifying taxpayers that threatened or assaulted IRS employees.

Authority for maintenance of the system:

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

Purpose(s):

The purpose of this system is to establish a control on taxpayers on whom tax assessments have been made.

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.

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

Storage:

Paper records and magnetic media.

Retrievability:

By taxpayer name, taxpayer identification number (social security number or employer identification number).

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintaining the system—Area Directors and Service Center Directors. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purposes of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 26.021

System name:

Transferee Files—Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

Includes taxpayers on whom tax assessments have been made but who have allegedly transferred their assets in order to place them beyond the reach of the government.

Categories of records in the system:

Taxpayer name, address, taxpayer identification number, information about basis of assessment, including class of tax, period, dollar amounts. Also, the name, address, taxpayer identification number and related information about transferee.

Authority for maintenance of the system:

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

Purpose(s):

To establish controls on records relating to taxpayers believed to be delinquent in filing Federal Tax returns.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Disclosure of returns and return information may be made only as provided by 26 U.S.C. 6103.

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

Storage:

Paper records and magnetic media.

Retrievability:

By taxpayer name, taxpayer identification number (social security number or employer identification number).

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintaining the system—Area Directors, Internal Revenue Service Center Directors, the Director of the Detroit Computing Center. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purposes of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 26.022

System name:

Delinquency Prevention Programs—Treasury/IRS.

System location:

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

Categories of individuals covered by the system:

Taxpayers having a history of Federal tax delinquency.

Categories of records in the system:

Taxpayer name, taxpayer identification number, address, filing requirements, chronological investigative history.

Authority for maintenance of the system:

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

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.

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

Storage:

Paper records and magnetic media.

Retrievability:

By taxpayer name.

Safeguards:

Access controls will not be less than those provided by the Automated Information System Security Handbook,

IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

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

System manager(s) and address:

Official prescribing policies and practices—Assistant Commissioner (SB/SE, W&I, LMSB). Officials maintaining the system—Area Directors, Internal Revenue Service Center Directors, the Detroit Computing Center Director. (See IRS appendix A for addresses.)

Notification procedure:

This system of records may not be accessed for purposes of determining if the system contains a record pertaining to a particular individual.

Record access procedures:

This system of records may not be accessed for purposes of inspection or for contest of content of records.

Contesting record procedures:

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

Record source categories:

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

Exemptions claimed for the system:

This system has been designated as exempt from certain provisions of the Privacy Act.

Treasury/IRS 30.003

System name:

Requests for Printed Tax Materials Including Lists—Treasury/IRS.

System location:

National Office, Area Offices and Service Centers, 1111 Constitution Avenue, NW, Washington, DC 20224. (See appendix A for addresses).

Categories of individuals covered by the system:

Files include those individuals that request various IRS printed/electronic materials such as publication 1045, reproduction proofs, educational media, etc.

Categories of records in the system:

Name and address of individual or company wanting to receive Area Manager or Area Director's newsletters, and/or ordering tax forms materials on certain distribution programs, (i.e. tax Practitioner Program; Bank, Post Office and Library Program; Reproducible Forms Program, etc.). A cross reference index may be developed to identify and control requests.

Authority for maintenance of the system:

5 U.S.C. 301.

Routine uses of records maintained in the system, including categories of users and the purposes of such uses:

Records may be used to: (1) Disclose information to mailing or distribution services contractors for the purpose of executing mailouts, order fulfillment, or subscription fulfillment; (2) disclose information to mailing or distribution services contractors for the purpose of maintaining mailing lists.

Disclosure to consumer reporting agencies:

Disclosures pursuant to 5 U.S.C. 552a(b)(12). Disclosure of debt information concerning a claim against an individual may be made from this system to consumer reporting agencies as defined in the Fair Credit Reporting Act (15 U.S.C. 1681a) or the Federal Claims Collection Act of 1966 (31 U.S.C. 3701(a)(e)).

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

Storage:

Magnetic media, paper records or mailing plates.

Retrievability:

Alphabetically or numerically, by zip code.

Safeguards:

Access controls will not be less than those provided for by the Automated Information System Security Handbook, IRM 2(10)00, and the Manager's Security Handbook, IRM 1(16)12.

Retention and disposal:

Records are maintained in accordance with Records Control Schedule 301—General Record Schedule 13, Printing, Binding, Duplication, and Distribution Records, IRM 1(15)59.31.

System manager(s) and address:

Chief, Publishing Services Branch, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC 20224, or head of the office maintaining the file.

Notification procedure:

Record access procedures:

Individuals seeking access to any record contained in this system of records, or seeking to contest its content, may inquire in accordance with instructions appearing at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed to the Chief, Publishing Services Branch, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC 20224.

Contesting record procedures:

See Record access procedures above.

Record source categories:

The information is supplied by the individual and/or company making the request. The Service adds data pertaining to the fulfillment of the request.

Exemptions claimed for the system:

None.

Treasury/IRS 30.004

System name:

Security Violations—Treasury/IRS.

System location:

National Office, Area offices, Area Offices and Internal Revenue Service Centers. (See IRS appendix A for addresses.)

Categories of individuals covered by the system:

Violators of IRS Security Regulations.

Categories of records in the system:

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

Authority for maintenance of the system:

5 U.S.C. 301.

Routine uses of records maintained in the system, including

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