[Federal Register Volume 62, Number 141 (Wednesday, July 23, 1997)]
[Notices]
[Pages 39603-39604]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-19404]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Departmental Offices
Privacy Act of 1974; System of Records
AGENCY: Internal Revenue Service, Treasury Department.
ACTION: Notice to republish a Privacy Act system of records.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury gives notice of its intent to
republish the Privacy Act notice pertaining to the system of records
entitled ``Integrated Data Retrieval System (IDRS) Security Files--
Treasury/IRS 34.018,'' which is subject to the Privacy Act of 1974, 5
U.S.C. 552a.
EFFECTIVE DATE: July 23, 1997.
FOR FURTHER INFORMATION CONTACT: Dale Underwood, Program Analyst,
Disclosure Services, (202) 622-0930.
SUPPLEMENTARY INFORMATION: The Privacy Act system of records entitled
``Integrated Data Retrieval System (IDRS) Security Files--Treasury/IRS
34.018'' was amended by notice in the Federal Register on July 31,
1995, at 60 FR 39072. No comments were received in response to the
amended system of records notice, and it became effective on September
11, 1995. However, the Department of the Treasury Privacy Act systems
of records inventory, published on November 9, 1995, at 60 FR 56802,
inadvertently published the pre-amendment version of this system of
records notice. Therefore, it is necessary to republish the correct
amended notice of July 31, 1995.
As required by 5 U.S.C. 552a(r), on July 21, 1995, the Department
submitted a copy of the report and notice to the Committee on
Governmental Affairs in the Senate; the Committee on Government Reform
and Oversight in the House of Representatives, and to the
Administrator, Office of Information and Regulatory Affairs, Office of
Management and Budget.
The purpose of the amendment, as originally published, was to
enable the Internal Revenue Service to implement the Electronic Audit
Research Log (EARL) system, which would enhance voluntary compliance
through the assurance of ethical conduct by IRS employees. The July 31,
1995 amendment was also to ensure that this system of records,
including the EARL system, was in compliance with the Privacy Act.
Several other changes were made to the notice due to organizational
changes and changes in reference to resource materials. Also, a
proposed amendment to 31 CFR 1.36 was published at 60 FR 40797 on
August 10, 1995, to exempt this system of records from certain
provisions of the Privacy Act. The exemption is to permit the IRS to
comply with legal prohibitions against the disclosure of certain kinds
of information and to protect certain information on individuals
maintained in this system of records.
The system notice, as amended on July 31, 1995, is being
republished in its entirety below.
Date: July 10, 1997.
Alex Rodriguez,
Deputy Assistant Secretary (Administration)
Treasury/IRS 34.018
System Name:
Integrated Data Retrieval System (IDRS) Security Files--Treasury/
IRS
System Location:
National Office, District Offices, Internal Revenue Service
Centers, Regional Offices, Customer Service Sites, Submission
Processing Centers, Development Centers, Computing Centers, Field
Information Systems Offices (FISO) and the Austin Compliance Center.
(See IRS Appendix A for addresses at 60 FR 56856, November 9, 1995.)
Categories of Individuals Covered by the System:
(1) Employees who input or who are authorized to input IDRS
transactions and (2) taxpayers whose accounts are accessed.
Categories of Records in the System:
Record logs of the employees who are authorized access to IDRS and
of employee inputs and inquiries processed through IDRS terminals,
including record logs of employees who have accessed IDRS in a manner
that appears to be inconsistent with standard IRS practice(s).
Authority for Maintenance of the System:
5 U.S.C. 301; 26 U.S.C. 6103, 7602, 7801 and 7802.
Purpose(s):
To aid the ongoing efforts of the IRS to enhance the protection of
confidential tax returns and return information from unauthorized
access, by assuring the public that their tax information is being
protected in an ethical and legal manner, thereby promoting voluntary
taxpayer compliance.
Routine Uses of Records Maintained in the System, IncludingCategories
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.
[[Page 39604]]
Policies and Practices for Storing, Retrieving, Accessing, Retaining,
and Disposing of Records in the System:
Storage:
Magnetic media, hard copy, and optical storage media.
Retrievability:
Indexed by employee's Social Security Number and employee
identification number. Also may be retrieved by the Taxpayer
Identification Number (TIN) of the taxpayer whose account is being
accessed, date and time, command code, and terminal identification.
Safeguards:
Access controls will not be less than those provided by the
Automated Information Systems Security Handbook, IRM 2(10)00.
Retention and Disposal:
Records are maintained in accordance with Records Disposition
Handbook, IRM 1(15)59.1 through 1(15)59.32.
System Manager(s) and Address:
Chief, Program Management and Evaluation Section, Information
Systems Security Program Branch, Operations Management Division,
Network and Systems Management, Information Systems, National Office.
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 is exempt and 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 (1) tax returns and return
information, (2) account transactions and inputs to tax accounts, (3)
employee user identification and profile information, (4) access record
logs to accounts, and (5) data may also be retrieved from other IRS
published systems of records used in the operation of this system.
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).
[FR Doc. 97-19404 File 19404 -7-22-97; 8:45am]
BILLING CODE: 4810-25-F
