Privacy Act of 1974; Altered System of Records

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Privacy Act of 1974; Altered System of Records

AGENCY: Internal Revenue Service, Treasury.

ACTION: Proposed alteration of a Privacy Act system of records.

-----------------------------------------------------------------------

SUMMARY: In accordance with the requirements of the Privacy Act of

1974, as amended, 5 U.S.C. 552a, the Department of the Treasury gives

notice of a major proposed alteration to the Customer Feedback System,

(Treasury/lRS 00.003). This proposed alteration is part of the

implementation of certain provisions of the Internal Revenue Service

Restructuring and Reform Act of 1998, (Pub. L. 105-206, July 22, 1998),

in order to achieve the objective of improving IRS customer service.

[[Page 46752]]

EFFECTIVE DATES: The proposed alteration will be effective October 5,

1999, unless the IRS receives comments that would result in a contrary

determination.

ADDRESSES: Comments should be sent to the National Taxpayer Advocate's

Office, (C:TA), 1111 Constitution Avenue, NW, Washington, DC 20004.

FOR FURTHER INFORMATION CONTACT: Kenneth Keller, National Taxpayer

Advocate's Office, (202) 622-8808.

SUPPLEMENTARY INFORMATION: The Customer Feedback System is maintained

by the Internal Revenue Service to meet the reporting requirement of

Sec. 1211 of Public Law 104-168, the Taxpayer Bill of Rights 2 (TBOR2),

which provides that the Secretary of the Treasury shall submit an

annual report to Congress on the misconduct of IRS employees. A

database for the records includes allegations about IRS employee

misconduct received from taxpayers and their representatives, as well

as the disposition of such complaints by managers.

The IRS will conduct a test to alter the Customer Feedback System.

Significant modifications of the current system include: (1) The

subject matter will be broadened to include taxpayer complaints,

problems, compliments and suggestions about IRS systems, processes. and

procedures; (2) Information will be collected by IRS employees through

their personal contacts with taxpayers, as well as through direct

taxpayer input using a survey form; and (3) The system will be used as

a basis for controlling and monitoring the Internal Revenue Service's

handling of taxpayer issues to ensure that timely and appropriate

responses are provided. In accordance with the requirements of the IRS

Restructuring and Reform Act of 1998, the Internal Revenue Service will

include in its Customer Feedback System records the identification of

individual employees who are cited by taxpayers for inappropriate

conduct when such allegations do not involve the mandatory discharge

provisions of Sec. 1203 of the Act. Most of these changes will be

implemented initially on a test basis in four IRS offices (Pittsburgh,

Richmond, Fresno and Atlanta) and expanded subsequently to the

remaining IRS offices. During this test period, the original records

will continue to exist concurrently with the test records for most

offices. In the test offices, the new records will be referred to as

``Customer Service Records,'' while in the remaining offices, the

original records will continue to be referred to as the ``Customer

Feedback System records.'' For Privacy Act purposes, both kinds of

records will continue to fall under the Customer Feedback System of

records, IRS/Treasury 00.003.

The IRS published a proposed rule on August 7, 1997, at 62 FR 42443

to exempt the Customer Feedback System pursuant to section (k)(4) of

the Act from certain provisions because the records were to be

maintained and used solely for statistical purposes. We are withdrawing

the proposed rule pursuant to Public Law 105-206, Internal Revenue

Service Restructuring and Reform Act, as the records will no longer be

used solely for statistical purposes. The document withdrawing the

proposed rule is published separately in the Federal Register.

The altered system of records report, as required by 5 U.S.C.

552a(r) of the Privacy Act, has been submitted to the Committee on

Government Reform of the House of Representatives, the Committee on

Governmental Affairs of the Senate, and the Office of Management and

Budget, pursuant to Appendix I to OMB Circular A-130, Federal Agency

Responsibilities for Maintaining Records About Individuals, dated

February 8, 1996. The proposed alterations to Treasury/lRS 00.003--

Customer Feedback System are set forth below.

Dated: July 28, 1999.

Shelia Y. McCann,

Deputy Assistant Secretary (Administration).

Treasury/lRS 00.003

SYSTEM NAME:

Customer Feedback System.

* * * * *

CATEGORIES OF RECORDS IN THE SYSTEM:

Description of Change: Add the following language at the end of the

paragraph:

* * * The system will also capture customer feedback about any

aspect of IRS operations and the identification of IRS employees about

whom allegations of misconduct are made when such allegations do not

involve the mandatory discharge provisions of Sec. 1203 of the IRS

Restructuring and Reform Act of 1998, Pub. L. 105-206 (July 22, 1998).

AUTHORITY FOR MAINTENANCE OF SYSTEM:

Description of Change: Add the following at the end of the

paragraph:

* * * Section 3701 of the IRS Restructuring and Reform Act of 1998

(Pub. L. 105-206, July 22, 1998).

PURPOSE:

Description of change: Replace the current language with the

following:

The purpose of this system is to collect a broad range of

information about individual taxpayer issues and how they are resolved

by the Internal Revenue Service. The collected records will enable the

Service to better respond to individual taxpayer issues and to analyze

and improve its operations, products and services.

ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES

OF USERS AND THE PURPOSES OF SUCH USES:

Description of change: Insert the following language at the

beginning of the paragraph:

Disclosure of tax return and return information may only be made as

provided by 26 U.S.C. 6103. * * *

* * * * *

RETRIEVABILITY:

Description of change: Replace the current language with the

following:

Documents are stored and retrieved by control numbers; by taxpayer

name, taxpayer identification number or person to contact; and by an

employee identifier. The control number can be determined by reference

to the entries for the taxpayer, taxpayer representative or the IRS

employee to whom they relate.

* * * * *

NOTIFICATION PROCEDURE:

Description of change: Replace the current language with the

following:

Individuals wishing to be notified if they are named in this system

of records, or gain access to the records maintained in this system,

must submit a written request in accordance with instructions appearing

at 31 CFR part 1, subpart C, appendix B. Inquiries should be addressed

to the office in which the records originate, to the attention of the

National Taxpayer Advocate. See Appendix A for addresses of IRS

offices.

RECORD ACCESS PROCEDURES:

Description of change: Replace the current language with the

following:

See ``Notification procedure'' above.

CONTESTING RECORD PROCEDURES:

Description of change: Replace the current language with the

following:

See ``Notification procedure'' above.

EXEMPTION CLAIMED FOR THE SYSTEM:

Description of change: Replace the current language with the

following:

None.

[FR Doc. 99-22207 Filed 8-25-99; 8:45 am]

BILLING CODE 4830-01-P