[Federal Register Volume 63, Number 222 (Wednesday, November 18, 1998)]
[Notices]
[Pages 64141-64142]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-30768]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974, as Amended; System of Records
AGENCY: Internal Revenue Service, Department of the Treasury.
ACTION: Notice of proposed new system of records.
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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 new proposed system of records, the IRS Audit Trail Lead
Analysis System (ATLAS).
DATES: Comments must be received no later than 30 days after the
proposed system is published in the Federal Register (December 18,
1998). The proposed system of records will be effective 40 days after
the proposed system is published in the Federal Register (December 28,
1998) unless the Service receives comments that would result in a
contrary determination.
ADDRESSES: Comments should be sent to Office of Governmental Liaison
and Disclosure, Internal Revenue Service, 1111 Constitution Ave., NW,
Washington, DC. 20220. Persons wishing to review the comments should
call 202-622-6240 to make an appointment with the Office of
Governmental Liaison and Disclosure.
FOR FURTHER INFORMATION CONTACT: Michael Sincavage, Director, 6103/
Privacy Operations, Governmental Liaison and Disclosure, Internal
Revenue Service at 202-622-6240.
SUPPLEMENTARY INFORMATION: This report is to give notice of a proposed
new Internal Revenue Service (IRS) system of records entitled ``IRS
Audit Trail Lead Analysis System (ATLAS),'' which is subject to the
Privacy Act of 1974, 5 U.S.C. 552a, as amended. The Service is
establishing ATLAS to detect and counter unauthorized access, use,
fraud and abuse of tax return information. This system provides
protection by monitoring and tracking, through analysis of audit logs,
accesses to and use of IRS electronic records. Outside of IRS
Information Systems, the Office of the Chief Inspector/Treasury Office
of Inspector General for Tax Administration will be the principal user
of data contained in this system of records. The Office of the Chief
Inspector will analyze the data contained in the system of records as
part of its mission to detect and deter fraud, waste, and abuse. The
Integrated Data Retrieval System Security Files, Treasury/IRS 34.018,
will be incorporated into the proposed IRS ATLAS system of records. In
accordance with the Office of Management and Budget Circular A-130, the
notice covering Treasury/IRS 34.018 will be deleted from the IRS's
inventory of systems of records on the date Treasury/IRS 34.020 becomes
effective. The proposed system of records is published in its entirety
below.
Dated: November 10, 1998.
Shelia Y. McCann,
Deputy Assistant Secretary (Administration).
Treasury/IRS 34.020
SYSTEM NAME:
IRS Audit Trail Lead Analysis System (ATLAS)-Treasury/IRS.
SYSTEM LOCATION:
The ATLAS is located in an IRS facility in West Virginia. The users
of the system are located in a facility in Ohio.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) IRS employees and contractors who have accessed, by any means,
tax return or other IRS information contained within an IRS information
system (i.e., its operating system,
[[Page 64142]]
network, or data base) which processes taxpayer information. (2)
Individual taxpayers upon whom the IRS maintains paper or electronic
records and whose records have been accessed. (3) Individuals who have
illegally accessed, by any means, tax return or other IRS information
contained within an IRS information system (i.e., its operating system,
network, or data base) which processes taxpayer information.
CATEGORIES OF RECORDS IN THE SYSTEM:
The IRS information systems create audit logs of IRS employees or
contractors who have accessed or other individuals who have illegally
accessed taxpayer records. The audit logs are then processed by ATLAS
to determine whether the accesses are consistent with the IRS policy,
standards and practices regarding tax administration, and the
confidentiality statutes within the U.S. Code.
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301; 26 U.S.C. 6103, 7213, 7213A, 7214, 7608, 7801, 7802,
and 18 U.S.C. 1030(a)(2)(B).
PURPOSE(S):
To enable the IRS to enhance protection of sensitive tax return
information by assuring the public that its tax information is being
protected in an ethical and legal manner, thereby promoting voluntary
taxpayer compliance. The system is to detect and counter unauthorized
access, use, fraud and abuse of tax return information. The system
provides protection by monitoring and tracking, through analysis of
audit logs, accesses to and use of IRS electronic records.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Disclosure of tax returns and tax return information may be made
only as provided by 26 U.S.C. 6103. Records other than returns and
return information may be used to:
(1) Disclose pertinent information to appropriate Federal, State,
local, or foreign agencies responsible for investigating or prosecuting
the violations of, or for enforcing or implementing a statute, rule,
regulation, order, or license, where the disclosing agency becomes
aware of an indication of a violation or potential violation of civil
or criminal law or regulations;
(2) 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;
(3) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains;
(4) Provide information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation;
(5) Provide information to unions recognized as exclusive
bargaining representatives under the Civil Service Reform Act of 1978,
5 U.S.C. 7111 and 7114, the Merit Systems Protection Board,
arbitrators, the Federal Labor Relations Authority, and other parties
responsible for the administration of Federal labor actions or
grievances or conducting administrative hearings or appeals or if
needed in the performance of other authorized duties;
(6) Disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice; and
(7) Disclose information to the defendant in a criminal
prosecution, the Department of Justice, or a court of competent
jurisdiction where required in criminal discovery or by the Due Process
Clause of the Constitution.
POLICIES AND PRACTICES FOR STORING, RETRIEVING, ACCESSING, RETAINING,
AND DISPOSING OF RECORDS IN THE SYSTEM:
STORAGE:
Electronic storage, either by magnetic or optical media, and paper
copy.
RETRIEVABILITY:
(1) Indexed by name, social security number (SSN) or other unique
identifier assigned to an IRS employee or contractor who has been
granted access to an IRS computer system, or other individuals who have
illegally accessed an application which processes taxpayer information.
(2) Indexed by name, SSN, or other unique identifier assigned to an
IRS employee or contractor who has been granted access to paper
records.
(3) Retrieved by the Taxpayer Identification Number (SSN, EIN, or
ITIN).
SAFEGUARDS:
Access controls will not be less than those described in TD P 71-
10, Department of Treasury Security Manual, IRM 2.1.10 Internal Revenue
Manual-- Information Systems Security, and IRM 1(16)12 Internal Revenue
Manual--Managers Security Handbook.
RETENTION AND DISPOSAL:
Records are maintained in accordance with record disposition
handbooks, IRM 1(15)59.
SYSTEM MANAGER(S) AND ADDRESS:
Chief, Security Program Section, Telecommunication and Operations
Division, Information Systems, Internal Revenue Service, Department of
the Treasury, 1111 Constitution Ave., NW, Washington, DC 20220.
NOTIFICATION PROCEDURE:
This system of records is exempt from certain provisions of the
Privacy Act.
RECORD ACCESS PROCEDURES:
This system of records is exempt from certain provisions of the
Privacy Act and may not be accessed for the purpose of determining if
the system contains a record pertaining to a particular individual.
CONTESTING RECORD PROCEDURES:
This system of records is exempt 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)
[FR Doc. 98-30768 Filed 11-17-98; 8:45 am]
BILLING CODE 4830-01-P
