[Federal Register Volume 87, Number 220 (Wednesday, November 16, 2022)]
[Notices]
[Pages 68797-68813]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-24978]
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DEPARTMENT OF THE TREASURY
Privacy Act of 1974; System of Records
AGENCY: Treasury Inspector General for Tax Administration, Department
of the Treasury.
ACTION: Notice of modified systems of records.
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SUMMARY: In accordance with the Privacy Act of 1974, the Department of
the Treasury (``Treasury'' or the ``Department''), Treasury Inspector
General for Tax Administration is publishing its inventory of Privacy
Act systems of records.
DATES: Submit comments on or before December 16, 2022. The new routine
uses will be applicable on December 16, 2022 unless Treasury receives
comments and determines that changes to the system of records notice
are necessary.
ADDRESSES: Comments may be submitted to the Federal eRulemaking Portal
electronically at http://www.regulations.gov. Comments can also be sent
to the Deputy Assistant Secretary for Privacy, Transparency, and
Records, Department of the Treasury, 1500 Pennsylvania Avenue NW,
Washington, DC 20220, Attention: Revisions to Privacy Act Systems of
Records. All comments received, including attachments and other
supporting documents, are part of the public record and subject to
public disclosure. All comments received will be posted without change
to www.regulations.gov, including any personal information provided.
You should submit only information that you wish to make publicly
available.
FOR FURTHER INFORMATION CONTACT: For general questions and for privacy
issues please contact: Deputy Assistant Secretary for Privacy,
Transparency, and Records (202-622-5710), Department of the Treasury,
1500 Pennsylvania Avenue NW, Washington, DC 20220.
SUPPLEMENTARY INFORMATION: In accordance with the Privacy Act of 1974,
5 U.S.C. 552a, and the Office of Management and Budget (OMB), Circular
No. A-108, the Department of the Treasury, Departmental Offices,
Treasury Inspector General for Tax Administration (TIGTA) has completed
a review of its Privacy Act systems of records notices to identify
changes that will more accurately describe these records and is
publishing an inventory of them.
TIGTA is making changes to the addresses of various TIGTA offices,
typographical corrections to one of its routine uses and a change to
SORN .301--General Personnel and Payroll, to address credentialing
records maintained by TIGTA.
Treasury has provided a report of this system of records to the
Committee on Oversight and Government Reform of the House of
Representatives, the Committee on Homeland Security and Governmental
Affairs of the Senate, and OMB, pursuant to 5 U.S.C. 552a(r) and OMB
Circular A-108, ``Federal Agency Responsibilities for Review,
Reporting, and Publication under the Privacy Act,'' dated December 23,
2016.
Dated: November 10, 2022.
Ryan Law,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
TREASURY/DO .301
SYSTEM NAME AND NUMBER:
Department of the Treasury, Departmental Offices .301--TIGTA
General Personnel and Payroll.
SECURITY CLASSIFICATION:
Unclassified.
SYSTEM LOCATION:
National Headquarters, 901 D Street SW, Washington, DC 20024, field
offices listed in Appendices A, B and C, Bureau of the Fiscal Service,
200 Third Street, Parkersburg, WV 26106-1328, and Transaction
Processing Center, U.S. Department of Agriculture, National Finance
Center.
SYSTEM MANAGER(S):
General Personnel Records--Deputy Inspector General for Mission
Support/Chief Financial Officer. Time-reporting records: (1) For Office
of Audit employees--Deputy Inspector General for Audit; (2) For Office
of Chief Counsel employees--Chief Counsel; (3) For Office of
Investigations employees--Deputy Inspector General for Investigations;
(4) For Office of Inspections and Evaluations employees--Deputy
Inspector General for Inspections and Evaluations; (5) For Office of
Information Technology employees--Chief Information Officer; (6) For
Office of Mission Support/Chief Financial Officer employees--Deputy
Inspector General for Mission Support/Chief Financial Officer; and (7)
For Inspector General staff employees--
[[Page 68798]]
Principal Deputy Inspector General--901 D Street SW, Washington, DC
20024, (202-622-6500).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. app. and 5 U.S.C. 301, 1302, 2951, 4506, and Ch. 83, 87,
and 89.
PURPOSE(S) OF THE SYSTEM:
This system consists of records compiled for personnel, payroll,
credentialing and time-reporting purposes. In addition, this system
contains all records created and/or maintained about employees as
required by OPM as well as documents relating to personnel matters and
determinations. Retirement, life, and health insurance benefit records
are collected and maintained in order to administer the Federal
Employee's Retirement System (FERS), Civil Service Retirement System
(CSRS), Federal Employee's Group Life Insurance Plan, and, the Federal
Employees' Health Benefit Program.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Current and former Treasury Inspector General for Tax
Administration (TIGTA) employees.
CATEGORIES OF RECORDS IN THE SYSTEM:
This system consists of a variety of records relating to personnel
actions and determinations made about TIGTA employees. These records
contain data on individuals required by OPM and which may also be
contained in the Official Personnel Folder (OPF). This system may also
contain letters of commendation, recommendations for awards, awards,
reprimands, adverse or disciplinary charges, and other records which
OPM and TIGTA require or permit to be maintained. This system may
include records that are maintained in support of a personnel action
such as a position management or position classification action, a
reduction-in-force action, and priority placement actions. Other
records maintained about an individual in this system are performance
appraisals and related records, expectation and payout records,
employee performance file records, suggestion files, award files,
financial and tax records, back pay files, jury duty records, outside
employment statements, clearance upon separation documents,
unemployment compensation records, adverse and disciplinary action
files, supervisory drop files, records relating to personnel actions,
furlough and recall records, work measurement records, emergency
notification records, credentialing and access control records, and
employee locator and current address records. This system includes
records created and maintained for purposes of administering the
payroll system. Time-reporting records include timesheets and records
indicating the number of hours by TIGTA employee attributable to a
particular project, task, or audit. This system also includes records
related to travel expenses and/or costs. This system includes records
concerning employee participation in the telework or remote work
program. This system also contains records relating to life and health
insurance, retirement coverage, designations of beneficiaries, and
claims for survivor or death benefits.
RECORD SOURCE CATEGORIES:
Information in this system of records either comes from the
individual to whom it applies, is derived from information supplied by
that individual, or is provided by Department of the Treasury and other
Federal agency personnel and records.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND PURPOSES 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 to appropriate Federal, State, local, tribal, 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 a potential violation of civil or criminal law, or regulation;
(2) Disclose information to a Federal, State, local, 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;
(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 of the 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) Disclose information to a court, magistrate, or administrative
tribunal in the course of presenting evidence, including disclosures to
opposing counsel or witness in the course of civil discovery,
litigation, or settlement negotiations or in connection with criminal
law proceedings or in response to a court order where arguably relevant
to a proceeding;
(5) Disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice;
(6) Provide information to third parties in order to obtain
information pertinent and necessary for the hiring or retention of an
individual and/or to obtain information pertinent to an investigation;
(7) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains;
(8) Disclose information to the news media, where such disclosure
is a matter of material public interest or in coordination with the
Department of Justice in accordance with applicable guidelines that
relate to an agency's functions relating to civil and criminal
proceedings;
(9) Disclose information to the Equal Employment Opportunity
Commission, Merit Systems Protection Board, arbitrators, and other
parties responsible for processing any personnel actions or conducting
administrative hearings or appeals, or if needed in the performance of
authorized duties;
(10) Provide information to educational institutions for
recruitment and cooperative education purposes;
(11) Provide information to a Federal, State, or local agency so
that the agency may adjudicate an individual's eligibility for a
benefit;
(12) Provide information to a Federal, State, or local agency or to
a financial institution as required by law for payroll purposes;
(13) Provide information to Federal agencies to effect inter-agency
salary offset and administrative offset;
(14) Provide information to a debt collection agency for debt
collection services;
(15) Respond to State and local authorities for support garnishment
interrogatories;
(16) Provide information to private creditors for the purpose of
garnishment
[[Page 68799]]
of wages of an employee if a debt has been reduced to a judgment;
(17) Provide information to a prospective employer of a current or
former TIGTA employee;
(18) In situations involving an imminent danger of death or
physical injury, disclose relevant information to an individual or
individuals who are in danger;
(19) Provide information to the Office of Workers' Compensation
Programs, Department of Veterans Affairs Benefits Administration,
Social Security and Medicare Programs, Federal civilian employee
retirement systems, and other Federal agencies when requested by that
program, for use in determining an individual's claim for benefits;
(20) Provide information necessary to support a claim for health
insurance benefits under the Federal Employees' Health Benefits Program
to a health insurance carrier or plan participating in the program;
(21) Provide information to hospitals and similar institutions to
verify an employee's coverage in the Federal Employees' Health Benefits
Program;
(22) Provide information to other Offices of Inspectors General,
the Council of the Inspectors General for Integrity and Efficiency, and
the Department of Justice, in connection with their review of TIGTA's
exercise of statutory law enforcement authority, pursuant to section
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
(23) To appropriate agencies, entities, and person when (1) the
Department of the Treasury and/or TIGTA suspects or has confirmed that
there has been a breach of the system of records; (2) the Department of
the Treasury and/or TIGTA has determined that as a result of the
suspected or confirmed breach there is a risk of harm to individuals,
the Department of the Treasury and/or TIGTA (including its information
systems, programs, and operations), the Federal Government, or national
security; and (3) the disclosure made to such agencies, entities, and
persons is reasonably necessary to assist in connection with the
Department of the Treasury's and/or TIGTA's efforts to respond to the
suspected or confirmed breach or to prevent, minimize, or remedy such
harm; and
(24) To another Federal agency or Federal entity, when the
Department of the Treasury and/or TIGTA determines that information
from this system of records is reasonably necessary to assist the
recipient agency or entity in (1) responding to a suspected or
confirmed breach or (2) preventing, minimizing, or remedying the risk
of harm to individuals, the recipient agency or entity (including its
information systems, programs, and operations), the Federal Government,
or national security, resulting from a suspected or confirmed breach.
DISCLOSURE TO CONSUMER REPORTING AGENCIES:
Disclosures pursuant to 5 U.S.C. 552a(b)(12). Disclosures 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(f)) or the Federal Claims
Collection Act of 1966 (31 U.S.C. 3701(a)(3)).
POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
Electronic media and paper records.
POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
Records are retrievable by name, Social Security Number, and/or
claim number.
POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
Records are maintained and disposed of in accordance with the
appropriate National Archives and Records Administration General
Records Schedules 2.1 through 2.7 and 5.6.
ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
Records in this system are safeguarded in accordance with
applicable rules and policies. Access to the records in this system is
limited to those individuals who have a need to know the information
for the performance of their official duties and who have appropriate
clearances or permissions. Disclosure of information through remote
terminals is restricted through the use of passwords and sign-on
protocols, which are periodically changed; these terminals are
accessible only to authorized persons. Paper records are maintained in
locked facilities and/or cabinets with restricted access.
RECORD ACCESS PROCEDURES:
See ``Notification Procedures'' below.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedures'' below.
NOTIFICATION PROCEDURES:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, subpart C, appendix A. Written inquiries should be addressed to
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector
General for Tax Administration, 901 D Street SW, Suite 600, Washington,
DC 20024.
EXEMPTIONS PROMULGATED FOR THE SYSTEM:
None.
HISTORY:
Notice of this system of records was last published in full in the
Federal Register on May 4, 2020 (85 FR 26521) as the Department of the
Treasury, DO .301--TIGTA General Personnel and Payroll.
TREASURY/DO .302
SYSTEM NAME AND NUMBER:
Department of the Treasury, Departmental Offices .302--TIGTA
Medical Records.
SECURITY CLASSIFICATION:
Unclassified.
SYSTEM LOCATION:
(1) Health Improvement Plan Records--Office of Investigations, 901
D Street SW, Suite 600, Washington, DC 20024 and field division offices
listed in Appendix A; and, (2) All other records of: (a) Applicants and
current TIGTA employees: Office of Mission Support/Chief Financial
Officer, TIGTA, 901 D Street SW, Washington, DC 20024 and/or Bureau of
the Fiscal Service, 200 Third Street, Parkersburg, WV 26106-1328; and,
(b) former TIGTA employees: National Personnel Records Center, 9700
Page Boulevard, St. Louis, MO 63132.
SYSTEM MANAGERS:
(1) Health Improvement Program records--Deputy Inspector General
for Investigations, TIGTA, 901 D Street SW, Suite 600, Washington, DC
20024, (202-622-6500); and, (2) All other records--Deputy Inspector
General for Mission Support/Chief Financial Officer, 901 D Street SW,
Suite 600, Washington, DC 20024, (202-622-6500).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. app. and 5 U.S.C. 301, 3301, 7301, 7901, and Ch. 81, 87
and 89.
PURPOSE(S) OF THE SYSTEM:
To maintain records related to employee physical exams, fitness-
for-duty evaluations, drug testing, disability retirement claims,
participation in the Health Improvement Program, and worker's
compensation claims. In addition, these records may be used for
purposes of making suitability and fitness-for duty determinations.
[[Page 68800]]
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Applicants for TIGTA employment; (2) Current and former TIGTA
employees; (3) Applicants for disability retirement; and, (4) Visitors
to TIGTA offices who require medical attention while on the premises.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Documents relating to an applicant's mental/physical ability to
perform the duties of a position; (2) Information relating to an
applicant's rejection for a position because of medical reasons; (3)
Documents relating to a current or former TIGTA employee's mental/
physical ability to perform the duties of the employee's position; (4)
Disability retirement records; (5) Health history questionnaires,
medical records, and other similar information for employees
participating in the Health Improvement Program; (6) Fitness-for-duty
examination reports; (7) Employee assistance records; (8) Injury
compensation records relating to on-the-job injuries of current or
former TIGTA employees; and, (9) Records relating to the drug testing
program.
RECORD SOURCE CATEGORIES:
(1) The subject of the record; (2) Medical personnel and
institutions; (3) Office of Workers' Compensation personnel and
records; (4) Military Retired Pay Systems Records; (5) Federal civilian
retirement systems; (6) OPM Retirement, Life Insurance and Health
Benefits Records System and Personnel Management Records System; (7)
Department of Labor; (8) Federal Occupational Health and other health
care professionals; and (9) Drug testing providers.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND PURPOSES OF SUCH USES:
With the exception of Routine Uses (1) and (9) none of the other
Routine Uses identified for this system of records are applicable to
records relating to drug testing under Executive Order 12564, Drug-Free
Federal Workplace. Further, such records shall be disclosed only on a
need to know basis, generally only to the agency Medical Review
Official (MRO), the administrators of the agency Employee Assistance
Program and Drug-Free Workplace program, and the management officials
empowered to recommend or take adverse action affecting the individual.
Records may be used to:
(1) Disclose the results of a drug test of a Federal employee in a
court of competent jurisdiction where required by the United States
Government to defend against any challenge against any adverse
personnel action;
(1) Disclose to appropriate Federal, State, local, tribal, 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 a potential violation of civil or criminal law, or regulation;
(3) Disclose information to a Federal, State, local, 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 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;
(5) Disclose information to a court, magistrate, or administrative
tribunal in the course of presenting evidence, including disclosures to
opposing counsel or witness in the course of civil discovery,
litigation, or settlement negotiations or in connection with criminal
law proceedings or in response to a court order where arguably relevant
to a proceeding;
(6) Disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice;
(7) Provide information to third parties in order to obtain
information pertinent and necessary for the hiring or retention of an
individual and/or to obtain information pertinent to an investigation;
(8) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains;
(9) Disclose information to the Equal Employment Opportunity
Commission, Merit Systems Protection Board, arbitrators, and other
parties responsible for processing any personnel actions or conducting
administrative hearings or appeals, or if needed in the performance of
authorized duties;
(10) Provide information to Federal or State agencies responsible
for administering Federal benefits programs and private contractors
engaged in providing benefits under Federal contracts;
(11) Disclose information to an individual's private physician
where medical considerations or the content of medical records indicate
that such release is appropriate;
(12) Disclose information to other Federal or State agencies to the
extent provided by law or regulation;
(13) In situations involving an imminent danger of death or
physical injury, disclose relevant information to an individual or
individuals who are in danger;
(14) Provide information to other Offices of Inspectors General,
the Council of the Inspectors General for Integrity and Efficiency, and
the Department of Justice, in connection with their review of TIGTA's
exercise of statutory law enforcement authority, pursuant to section
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
and
(15) To appropriate agencies, entities, and person when (1) the
Department of the Treasury and/or TIGTA suspects or has confirmed that
there has been a breach of the system of records; (2) the Department of
the Treasury and/or TIGTA has determined that as a result of the
suspected or confirmed breach there is a risk of harm to individuals,
the Department of the Treasury and/or TIGTA (including its information
systems, programs, and operations), the Federal Government, or national
security; and (3) the disclosure made to such agencies, entities, and
persons is reasonably necessary to assist in connection with the
Department of the Treasury's and/or TIGTA's efforts to respond to the
suspected or confirmed breach or to prevent, minimize, or remedy such
harm, and:
(16) To another Federal agency or Federal entity, when the
Department of the Treasury and/or TIGTA determines that information
from this system of records is reasonably necessary to assist the
recipient agency or entity in (1) responding to a suspected or
confirmed breach or (2) preventing, minimizing, or remedying the risk
of harm to individuals, the recipient agency or entity (including its
information systems, programs, and operations), the Federal Government,
or national
[[Page 68801]]
security, resulting from a suspected or confirmed breach.
POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
Paper records, electronic media, and x-rays.
POLICIES AND PRACTICES FOR RETRIVAL OF RECORDS:
Records are retrievable by name, Social Security Number, date of
birth and/or claim number.
POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORD:
Records are maintained and disposed of in accordance with the
appropriate National Archives and Records Administration General
Records Schedules Nos. 2.1 through 2.4 and 2.7.
ADMINISTRATIVE, TECHINCAL, AND PHYSICAL SAFEGAURDS:
Records in this system are safeguarded in accordance with
applicable rules and policies. Access to the records in this system is
limited to those individuals who have a need to know the information
for the performance of their official duties and who have appropriate
clearances or permissions. Disclosure of information through remote
terminals is restricted through the use of passwords and sign-on
protocols, which are periodically changed; these terminals are
accessible only to authorized persons. Paper records are maintained in
locked facilities and/or cabinets with restricted access.
RECORD ACCESS PROCEDURES:
See ``Notification Procedures'' below.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedures'' below.
NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, subpart c, appendix A. Written inquiries should be addressed to
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector
General for Tax Administration, 901 D Street SW, Suite 600, Washington,
DC 20024.
EXEMPTIONS PROMULATED FOR THE SYSTEM:
None.
TREASURY/DO .303
SYSTEM NAME AND NUMBER:
Department of the Treasury, Departmental Offices .303--TIGTA
General Correspondence.
SECURITY CLASSIFICATION:
Unclassified.
SYSTEM LOCATION:
National Headquarters, 901 D Street SW, Washington, DC 20024, and
field offices listed in Appendices A, B, and C.
SYSTEM MANAGER(S):
Principal Deputy Inspector General, TIGTA, 901 D Street SW,
Washington, DC 20024, (202-622-6500).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. app. and 5 U.S.C. 301.
PURPOSE(S) OF THE SYSTEM:
This system consists of correspondence received by TIGTA from
individuals and their representatives, oversight committees, and others
who conduct business with TIGTA and the responses thereto; it serves as
a record of incoming correspondence and the steps taken to respond
thereto.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Initiators of correspondence; and, (2) Persons upon whose
behalf the correspondence was initiated.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Correspondence received by TIGTA and responses generated
thereto; and, (2) Records used to respond to incoming correspondence.
Special categories of correspondence may be included in other systems
of records described by specific notices.
RECORD SOURCE CATEGORIES:
Some records contained within this system of records are exempt
from the requirement that the record source categories be disclosed
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2). Non-
exempt sources of information include: (1) Initiators of the
correspondence; and (2) Federal Treasury personnel and records.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CAEGORIES
OF USERS AND PURPOSES 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 to appropriate Federal, State, local, tribal, 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 a potential violation of civil or criminal law, or regulation;
(2) Disclose information to a Federal, State, local, 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;
(3) Disclose information in a proceeding before a court,
adjudicative body, or other administrative body before which TIGTA 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) 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 where arguably relevant to
a proceeding;
(5) Disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice;
(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) Disclose information to the news media, where such disclosure
is a matter of material public interest or in coordination with the
Department of Justice in accordance with applicable guidelines that
relate to an agency's functions relating to civil and criminal
proceedings;
(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 Offices of Inspectors General, the
Council of the Inspectors General for Integrity and Efficiency, in
connection with their review of TIGTA's exercise of statutory law
enforcement authority, pursuant to section 6(e) of the Inspector
[[Page 68802]]
General Act of 1978, as amended, 5 U.S.C. app.;
(10) To appropriate agencies, entities, and person when (1) the
Department of the Treasury and/or TIGTA suspects or has confirmed that
there has been a breach of the system of records; (2) the Department of
the Treasury and/or TIGTA has determined that as a result of the
suspected or confirmed breach there is a risk of harm to individuals,
the Department of the Treasury and/or TIGTA (including its information
systems, programs, and operations), the Federal Government, or national
security; and (3) the disclosure made to such agencies, entities, and
persons is reasonably necessary to assist in connection with the
Department of the Treasury's and/or TIGTA's efforts to respond to the
suspected or confirmed breach or to prevent, minimize, or remedy such
harm; and
(11) To another Federal agency or Federal entity, when the
Department of the Treasury and/or TIGTA determines that information
from this system of records is reasonably necessary to assist the
recipient agency or entity in (1) responding to a suspected or
confirmed breach or (2) preventing, minimizing, or remedying the risk
of harm to individuals, the recipient agency or entity (including its
information systems, programs, and operations), the Federal Government,
or national security, resulting from a suspected or confirmed breach.
POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
Paper records and electronic media.
POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
Records are retrievable by name of the correspondent and/or name of
the individual to whom the record applies.
POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
Paper records are maintained and disposed of in accordance with
TIGTA Records Schedule 1, which has been approved by the National
Archives Records Administration.
ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
The records are accessible to TIGTA personnel, all of whom have
been the subject of background investigations, on a need-to-know basis.
Disclosure of information through remote terminals is restricted
through the use of passwords and sign-on protocols, which are
periodically changed; these terminals are accessible only to authorized
persons. Paper records are maintained in locked facilities and/or
cabinets with restricted access.
RECORD ACCESS PROCEDURES:
See ``Notification Procedures'' below.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedures'' below.
NOTIFICATION PROCEDURE:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, subpart C, appendix A. Written inquiries should be addressed to
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector
General for Tax Administration, 901 D Street SW, Suite 600, Washington,
DC 20024. This system of records may contain records that are exempt
from the notification, access, and contesting records requirements
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2).
EXEMPTIONS PROMULGATED FOR THE SYSTEM:
Some records contained within this system of records are exempt
from 5 U.S.C. 552a (c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(4),
(e)(1), (e)(2), (e)(3), (e)(4)(G), (e)(4)(H), (e)(4)(I), (e)(5),
(e)(8), (f), and (g) of the Privacy Act pursuant to 5 U.S.C. 552a
(j)(2) and (k)(2). See 31 CFR 1.36.
TREASURY/DO .304
SYSTEM NAME AND NUMBER:
Department of the Treasury, Departmental Offices .304--TIGTA
General Training Records.
SECURITY CLASSIFICATION:
Unclassified.
SYSTEM LOCATION:
National Headquarters, 901 D Street SW, Suite 600, Washington, DC
20024 and Federal Law Enforcement Training Center (FLETC), Glynco, GA
31524.
SYSTEM MANAGER(S):
(1) For records concerning Office of Investigations employees--
Deputy Inspector General for Investigations; (2) For records concerning
Office of Audit employees--Deputy Inspector General for Audit; (3) For
Office of Chief Counsel employees--Chief Counsel; (4) For Office of
Inspections and Evaluations--Deputy Inspector General for Inspections
and Evaluations; (5) For Office of Information Technology employees--
Chief Information Officer; (6) For Office of Mission Support/Chief
Financial Officer employees--Deputy Inspector General for Mission
Support/Chief Financial Officer; and, (7) For Inspector General staff
employees--Principal Deputy Inspector General--901 D Street SW, Suite
600, Washington, DC 20024, (202-622-6500).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. app. and 5 U.S.C. 301 and Ch. 41, and Executive Order
11348, as amended by Executive Order 12107.
PURPOSE(S) OF THE SYSTEM:
These records are collected and maintained to document training
received by TIGTA employees.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) TIGTA employees; and, (2) Other Federal or non-Government
individuals who have participated in or assisted with training programs
as instructors, course developers, or interpreters.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Course rosters; (2) Student registration forms; (3) Nomination
forms; (4) Course evaluations; (5) Instructor lists; (6) Individual
Development Plans (IDPs); (7) Counseling records; (8) Examination and
testing materials; (9) Payment records; (10) Continuing professional
education requirements; (11) Officer safety files and firearm
qualification records; and, (12) Other training records necessary for
reporting and evaluative purposes.
RECORD SOURCE CATEGORIES:
(1) The subject of the record; and, (2) Treasury personnel and
records.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND PURPOSES OF SUCH USES:
Records may be used to:
(1) Disclose to appropriate Federal, State, local, tribal, 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 a potential violation of civil or criminal law, or regulation;
(2) Disclose information to a Federal, State, local, 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;
(3) Disclose information in a proceeding before a court,
adjudicative body, or other administrative body before which TIGTA is
authorized to
[[Page 68803]]
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) Disclose information to a court, magistrate or administrative
tribunal in the course of presenting evidence, including disclosures to
opposing counsel or witness in the course of civil discovery,
litigation, or settlement negotiations or in connection with criminal
law proceedings or in response to a court order where arguably relevant
to a proceeding;
(5) Disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice;
(6) Provide information to third parties to the extent necessary to
obtain information pertinent to the training request or requirements
and/or in the course of an investigation to the extent necessary to
obtain information pertinent to the investigation;
(7) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains;
(8) Disclose information to the news media, where such disclosure
is a matter of material public interest or in coordination with the
Department of Justice in accordance with applicable guidelines that
relate to an agency's functions relating to civil and criminal
proceedings;
(9) Disclose information to the Equal Employment Opportunity
Commission, Merit Systems Protection Board, arbitrators, and other
parties responsible for processing any personnel actions or conducting
administrative hearings or appeals, or if needed in the performance of
authorized duties;
(10) Provide information to other Offices of Inspectors General,
the Council of the Inspectors General for Integrity and Efficiency, and
the Department of Justice, in connection with their review of TIGTA's
exercise of statutory law enforcement authority, pursuant to section
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
and
(11) To appropriate agencies, entities, and person when (1) the
Department of the Treasury and/or TIGTA suspects or has confirmed that
there has been a breach of the system of records; (2) the Department of
the Treasury and/or TIGTA has determined that as a result of the
suspected or confirmed breach there is a risk of harm to individuals,
the Department of the Treasury and/or TIGTA (including its information
systems, programs, and operations), the Federal Government, or national
security; and (3) the disclosure made to such agencies, entities, and
persons is reasonably necessary to assist in connection with the
Department of the Treasury's and/or TIGTA's efforts to respond to the
suspected or confirmed breach or to prevent, minimize, or remedy such
harm and;
(12) To another Federal agency or Federal entity, when the
Department of the Treasury and/or TIGTA determines that information
from this system of records is reasonably necessary to assist the
recipient agency or entity in (1) responding to a suspected or
confirmed breach or (2) preventing, minimizing, or remedying the risk
of harm to individuals, the recipient agency or entity (including its
information systems, programs, and operations), the Federal Government,
or national security, resulting from a suspected or confirmed breach.
POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
Paper and electronic media.
POLICIES AND PRACTICES FOR RETRIVAL OF RECORDS:
Records are retrievable by employee name, course title, date of
training, and/or location of training.
POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
Records are maintained and disposed in accordance with National
Archives and Records Administration General Records Schedule 2.6.
ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
The records are accessible to TIGTA personnel, all of whom have
been the subject of background investigations, on a need-to-know basis.
Disclosure of information through remote terminals is restricted
through the use of passwords and sign-on protocols, which are
periodically changed; these terminals are accessible only to authorized
persons. Paper records are maintained in locked facilities and/or
cabinets with restricted access.
RECORDS ACCESS PROCEDURES:
See ``Notification Procedures'' below.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedures'' below.
NOTIFICATION PROCEDURES:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, subpart C, appendix A. Written inquiries should be addressed to
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector
General for Tax Administration, 901 D Street SW, Suite 600, Washington,
DC 20024.
EXEMPTIONS PROMULGATED FOR THE SYSTEM:
None.
TREASURY/DO .305
SYSTEM NAME AND NUMBER:
Department of the Treasury, Departmental Offices .305--TIGTA
Personal Property Management Records.
SECURITY CLASSIFICATION:
Unclassified.
SYSTEM LOCATION:
Office of Information Technology, TIGTA, 4800 Buford Hwy.,
Chamblee, GA.
SYSTEM MANAGER(S):
Deputy Inspector General for Mission Support/Chief Financial
Officer, Office of Mission Support/Chief Financial Officer, 901 D
Street SW, Suite 600, Washington, DC 20024, (202-622-6500).
AUTHORITY FOR MAINTENCE OF THE SYSTEM:
5 U.S.C. app., 5 U.S.C. 301, and 41 CFR Subtitle C Ch. 101 and 102.
PURPOSE(S) OF THE SYSTEM:
The purpose of this system is to maintain records concerning
personal property, including but not limited to, laptop and desktop
computers and other Information Technology and related accessories,
fixed assets, motor vehicles, firearms and other law enforcement
equipment, and communications equipment, for use in official duties.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Current and former TIGTA employees.
CATEGORIES OF RECORDS IN THE SYSTEM:
Information concerning personal property assigned to TIGTA
employees including descriptions and identifying information about the
property, maintenance records, and other similar records.
RECORDS SOURCE CATEGORIES:
(1) The subject of the record; (2) Treasury personnel and records;
(3)
[[Page 68804]]
Vehicle maintenance facilities; (4) Property manufacturer; and, (5)
Vehicle registration and licensing agencies.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLDUING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Records may be used to:
(1) Disclose to appropriate Federal, State, local, tribal, 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 a potential violation of civil or criminal law, or regulation;
(2) Disclose information to a Federal, State, local, 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;
(3) Disclose information in a proceeding before a court,
adjudicative body, or other administrative body before which TIGTA 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) Disclose information to a court, magistrate or administrative
tribunal in the course of presenting evidence, including disclosures to
opposing counsel or witness in the course of civil discovery,
litigation, or settlement negotiations or in connection with criminal
law proceedings or in response to a court order where arguably relevant
to a proceeding;
(5) Disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice;
(6) Provide information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation;
(7) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains;
(8) Disclose information to the news media, where such disclosure
is a matter of material public interest or in coordination with the
Department of Justice in accordance with applicable guidelines that
relate to an agency's functions relating to civil and criminal
proceedings;
(9) Disclose information to the Equal Employment Opportunity
Commission, Merit Systems Protection Board, arbitrators, and other
parties responsible for processing any personnel actions or conducting
administrative hearings or appeals, or if needed in the performance of
authorized duties;
(10) Provide information to other Offices of Inspectors General,
the Council of the Inspectors General for Integrity and Efficiency, and
the Department of Justice, in connection with their review of TIGTA's
exercise of statutory law enforcement authority, pursuant to section
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
and
(11) To appropriate agencies, entities, and person when (1) the
Department of the Treasury and/or TIGTA suspects or has confirmed that
there has been a breach of the system of records; (2) the Department of
the Treasury and/or TIGTA has determined that as a result of the
suspected or confirmed breach there is a risk of harm to individuals,
the Department of the Treasury and/or TIGTA (including its information
systems, programs, and operations), the Federal Government, or national
security; and (3) the disclosure made to such agencies, entities, and
persons is reasonably necessary to assist in connection with the
Department of the Treasury's and/or TIGTA's efforts to respond to the
suspected or confirmed breach or to prevent, minimize, or remedy such
harm and;
(12) To another Federal agency or Federal entity, when the
Department of the Treasury and/or TIGTA determines that information
from this system of records is reasonably necessary to assist the
recipient agency or entity in (1) responding to a suspected or
confirmed breach or (2) preventing, minimizing, or remedying the risk
of harm to individuals, the recipient agency or entity (including its
information systems, programs, and operations), the Federal Government,
or national security, resulting from a suspected or confirmed breach.
POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
Paper and electronic media.
POLICIES AND PRACTICES FOR RETRIVAL OF RECORDS:
Records are indexed by name and/or identification number.
POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
Records are maintained and disposed of in accordance with the
appropriate National Archives and Records Administration General
Records Schedules 5.4 Items 4 and 10.
ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
The records are accessible to TIGTA personnel, all of whom have
been the subject of background investigations, on a need-to-know basis.
Disclosure of information through remote terminals is restricted
through the use of passwords and sign-on protocols, which are
periodically changed; these terminals are accessible only to authorized
persons. Paper records are maintained in locked facilities and/or
cabinets with restricted access.
RECORD ACCESS PROCEDURES:
See ``Notification Procedures'' below.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedures'' below.
NOTIFICATION PROCEDURES:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, subpart C, appendix A. Written inquiries should be addressed to
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector
General for Tax Administration, 901 D Street SW, Suite 600, Washington,
DC 20024.
EXEMPTIONS PROMUGLATED FOR THE SYSTEM:
None.
TREASURY/DO .306
SYSTEM NAME AND NUMBER:
Department of the Treasury, Departmental Offices .306--TIGTA
Recruiting and Placement Records.
SECURITY CLASSIFICATION:
Unclassified.
SYSTEM LOCATION:
Office of Mission Support/Chief Financial Officer, 901 D Street SW,
Suite 600, Washington, DC 20024 and/or Bureau of the Fiscal Service,
200 Third Street, Parkersburg, WV 26106-1328.
SYSTEM MANAGERS:
Deputy Inspector General for Mission Support/Chief Financial
Officer, 901 D
[[Page 68805]]
Street SW, Suite 600, Washington, DC 20024, (202-622-6500).
AUTHORITY FOR MAINTENCE OF THE SYSTEM:
5 U.S.C. app., 5 U.S.C. 301 and Ch. 33, and Executive Orders 10577
and 11103.
PURPOSE(S) OF THE SYSTEM:
The purpose of this system is to maintain records received from
applicants applying for positions with TIGTA and relating to
determining eligibility for employment.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Applicants for employment; and, (2) Current and former TIGTA
employees.
CATEGORIES OF RECORDS COVERED BY THE SYSTEM:
(1) Application packages and resumes; (2) Related correspondence;
and, (3) Documents generated as part of the recruitment and hiring
process.
RECORD SOURCE CATEGORIES:
(1) The subject of the record; (2) Office of Personnel Management;
and, (3) Treasury personnel and records.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USE:
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 to appropriate Federal, State, local, tribal, 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 a potential violation of civil or criminal law, or regulation;
(2) Disclose information to a Federal, State, local, 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;
(3) Disclose information in a proceeding before a court,
adjudicative body, or other administrative body before which TIGTA 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) Disclose information to a court, magistrate, or administrative
tribunal in the course of presenting evidence, including disclosures to
opposing counsel or witness in the course of civil discovery,
litigation, or settlement negotiations or in connection with criminal
law proceedings or in response to a court order where arguably relevant
to a proceeding;
(5) Disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice;
(6) Provide information to third parties to the extent necessary to
obtain information pertinent to the recruitment, hiring, and/or
placement determination and/or during the course of an investigation to
the extent necessary to obtain information pertinent to the
investigation;
(7) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains;
(8) Disclose information to the news media, where such disclosure
is a matter of material public interest or in coordination with the
Department of Justice in accordance with applicable guidelines that
relate to an agency's functions relating to civil and criminal
proceedings;
(9) Disclose information to the Equal Employment Opportunity
Commission, Merit Systems Protection Board, arbitrators, and other
parties responsible for processing any personnel actions or conducting
administrative hearings or appeals, or if needed in the performance of
authorized duties;
(10) Disclose information to officials of Federal agencies for
purposes of consideration for placement, transfer, reassignment, and/or
promotion of TIGTA employees;
(11) Provide information to other Offices of Inspectors General,
the Council of the Inspectors General for Integrity and Efficiency, and
the Department of Justice, in connection with their review of TIGTA's
exercise of statutory law enforcement authority, pursuant to section
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
and
(12) To appropriate agencies, entities, and person when (1) the
Department of the Treasury and/or TIGTA suspects or has confirmed that
there has been a breach of the system of records; (2) the Department of
the Treasury and/or TIGTA has determined that as a result of the
suspected or confirmed breach there is a risk of harm to individuals,
the Department of the Treasury and/or TIGTA (including its information
systems, programs, and operations), the Federal Government, or national
security; and (3) the disclosure made to such agencies, entities, and
persons is reasonably necessary to assist in connection with the
Department of the Treasury's and/or TIGTA's efforts to respond to the
suspected or confirmed breach or to prevent, minimize, or remedy such
harm and;
(13) To another Federal agency or Federal entity, when the
Department of the Treasury and/or TIGTA determines that information
from this system of records is reasonably necessary to assist the
recipient agency or entity in (1) responding to a suspected or
confirmed breach or (2) preventing, minimizing, or remedying the risk
of harm to individuals, the recipient agency or entity (including its
information systems, programs, and operations), the Federal Government,
or national security, resulting from a suspected or confirmed breach.
POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
Paper and electronic media.
POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
Records are indexed by name, Social Security Number, and/or vacancy
announcement number.
POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
Records in this system are maintained and disposed of in accordance
with the appropriate National Archives and Records Administration
General Records Schedule 2.1 Item 60.
ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
The records are accessible to personnel on a need-to-know basis.
Disclosure of information through remote terminals is restricted
through the use of passwords and sign-on protocols, which are
periodically changed; these terminals are accessible only to authorized
persons. Paper records are maintained in locked facilities and/or
cabinets with restricted access disposal.
RECORD ACCESS PROCEDURES:
See ``Notification Procedures'' below.
[[Page 68806]]
CONTESTING RECORD PROCEDURES:
See ``Notification Procedures'' below.
NOTIFICATION PROCEDURES:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, subpart C, appendix A. Written inquiries should be addressed to
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector
General for Tax Administration, 901 D Street SW, Suite 600, Washington,
DC 20024. This system of records may contain records that are exempt
from the notification, access, and contesting records requirements
pursuant to the provisions of 5 U.S.C. 552a(k)(5) and (k)(6).
EXEMPTIONS PROMUGLATED FOR THE SYSTEM:
Some records in this system have been designated as exempt from 5
U.S.C. 552a(c)(3), (d)(1), (2), (3), and (4), (e)(1), (e)(4)(G), (H),
and (I), and (f) pursuant to 5 U.S.C. 552a(k)(5) and (k)(6). See 31 CFR
1.36.
TREASURY/DO .307
SYSTEM NAME AND NUMBER:
Department of the Treasury, Departmental Offices .307--TIGTA
Employee Relations Matters, Appeals, Grievances, and Complaint Files.
SECURITY CLASSIFICATION:
Unclassified.
SYSTEM LOCATION:
Office of Mission Support/Chief Financial Officer, TIGTA, 901 D
Street SW, Suite 600, Washington, DC 20024.
SYSTEM MANAGER(S):
Deputy Inspector General for Mission Support/Chief Financial
Officer, 901 D Street SW, Suite 600, Washington, DC 20024, (202-622-
6500).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. app. and 5 U.S.C. 301 and Ch. 13, 31, 33, 73, and 75.
PURPOSE(S) OF THE SYSTEM:
This system consists of records compiled for administrative
purposes concerning personnel matters affecting current, former, and/or
prospective TIGTA employees.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Current, former, and prospective TIGTA employees.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Requests, (2) Appeals, (3) Complaints, (4) Letters or notices
to the subject of the record, (5) Materials relied upon in making any
decision or determination, (6) Affidavits or statements, (7)
Investigative reports, and, (8) Documents effectuating any decisions or
determinations.
RECORD SOURCE CATEGORIES:
(1) The subject of the records; (2) Treasury personnel and records;
(3) Witnesses; (4) Documents relating to the appeal, grievance, or
complaint; and, (5) EEOC, MSPB, and other similar organizations.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND 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 to appropriate Federal, State, local, tribal, 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 a potential violation of civil or criminal law, or regulation;
(2) Disclose information to a Federal, State, local, 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;
(3) Disclose information in a proceeding before a court,
adjudicative body, or other administrative body before which TIGTA 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) 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 court order where arguably relevant
to a proceeding;
(5) Disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice;
(6) Provide information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation;
(7) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains;
(8) Disclose information to the news media, where such disclosure
is a matter of material public interest or in coordination with the
Department of Justice in accordance with applicable guidelines that
relate to an agency's functions relating to civil and criminal
proceedings;
(9) Provide information to Executive agencies, including, but not
limited to the Office of Personnel Management, Office of Government
Ethics, and Government Accountability Office in order to obtain legal
and/or policy guidance;
(10) Disclose information to the Equal Employment Opportunity
Commission, Merit Systems Protection Board, arbitrators, and other
parties responsible for processing any personnel actions or conducting
administrative hearings or appeals, or if needed in the performance of
authorized duties;
(11) Provide information to other Offices of Inspectors General,
the Council of the Inspectors General for Integrity and Efficiency, and
the Department of Justice, in connection with their review of TIGTA's
exercise of statutory law enforcement authority, pursuant to section
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
and
(12) To appropriate agencies, entities, and person when (1) the
Department of the Treasury and/or TIGTA suspects or has confirmed that
there has been a breach of the system of records; (2) the Department of
the Treasury and/or TIGTA has determined that as a result of the
suspected or confirmed breach there is a risk of harm to individuals,
the Department of the Treasury and/or TIGTA (including its information
systems, programs, and operations), the Federal Government, or national
security; and (3) the disclosure made to such agencies, entities, and
persons is reasonably necessary to assist in connection with the
Department of the Treasury's and/or TIGTA's efforts to respond to the
suspected or confirmed
[[Page 68807]]
breach or to prevent, minimize, or remedy such harm and;
(13) To another Federal agency or Federal entity, when the
Department of the Treasury and/or TIGTA determines that information
from this system of records is reasonably necessary to assist the
recipient agency or entity in (1) responding to a suspected or
confirmed breach or (2) preventing, minimizing, or remedying the risk
of harm to individuals, the recipient agency or entity (including its
information systems, programs, and operations), the Federal Government,
or national security, resulting from a suspected or confirmed breach.
POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
Paper and electronic media.
POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
Records are retrievable by indexed by the name of the individual
and case number.
POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
Records are maintained and disposed of in accordance with National
Archives and Records Administration General Records Schedule 2.3 Item
060.
ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
The records are accessible to TIGTA personnel on a need-to-know
basis. Disclosure of information through remote terminals is restricted
through the use of passwords and sign-on protocols, which are
periodically changed; these terminals are accessible only to authorized
persons. Paper records are maintained in locked facilities and/or
cabinets with restricted access.
RECORD ACCESS PROCEDURES:
See ``Notification Procedures'' below.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedures'' below.
NOTIFICATION PROCEDURES:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, subpart C, appendix A. Written inquiries should be addressed to
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector
General for Tax Administration, 901 D Street SW, Suite 600, Washington,
DC 20024. This system of records may contain records that are exempt
from the notification, access, and contesting records requirements
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2).
EXEMPTIONS PROMUGLATED FOR THE SYSTEM:
This system may contain investigative records that are exempt from
5 U.S.C. 552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(4), (e)(1),
(e)(2), (e)(3), (e)(4)(G), (e)(4)(H), (e)(4)(I), (e)(5), (e)(8), (f),
and (g) of the Privacy Act pursuant to 5 U.S.C. 552a(j)(2) and (k)(2).
(See 31 CFR 1.36.)
TREASURY/DO .308
SYSTEM NAME AND NUMBER:
Department of the Treasury, Departmental Offices .308--TIGTA Data
Extracts.
SECURITY CLASSIFICATION:
Unclassified.
SYSTEM LOCATION:
National Headquarters, 1401 H Street NW, Washington, DC 20005,
Office of Information Technology, 4800 Buford Highway, Chamblee, GA
30341, and Office of Investigations, Frauds and Schemes Division, 550
Main Street, Cincinnati, OH 45202.
SYSTEM MANAGER(S):
Deputy Inspector General for Investigations, TIGTA and Deputy
Inspector General for Audit, 901 D Street SW, Suite 600, Washington, DC
20024, (202-622-6500).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. app. and 5 U.S.C. 301.
PURPOSE(S) OF THE SYSTEM:
This system consists of data extracts from various electronic
systems of records maintained by governmental agencies and other
entities. The data extracts generated by TIGTA are used for audit and
investigative purposes and are necessary to identify and deter fraud,
waste, and abuse in the programs and operations of the IRS and related
entities as well as to promote economy, efficiency, and integrity in
the administration of the internal revenue laws and detect and deter
wrongdoing by IRS and TIGTA employees.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) The subjects or potential subjects of investigations; (2)
Individuals who have filed, are required to file tax returns, or are
included on tax returns, forms, or other information filings; (3)
Entities who have filed or are required to file tax returns, Internal
Revenue (IRS) forms, or information filings as well as any individuals
listed on the returns, forms and filings; and, (4) Taxpayer
representatives.
CATEGORIES OF RECORDS IN THE SYSTEM:
Data extracts from various databases maintained by the IRS
consisting of records collected in performance of its tax
administration responsibilities as well as records maintained by other
governmental agencies, entities, and public record sources. This system
also contains information obtained via TIGTA's program of computer
matches.
RECORD SOURCE CATEGORIES:
Some records contained within this system of records are exempt
from the requirement that the record source categories be disclosed
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2). Non-
exempt record source categories include the following: Department of
the Treasury personnel and records.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND PURPOSES OF 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 to appropriate Federal, State, local, tribal, 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 a potential violation of civil or criminal law, or regulation;
(2) Disclose information to a Federal, State, local, 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;
(3) Disclose information in a proceeding before a court,
adjudicative body, or other administrative body before which TIGTA 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
[[Page 68808]]
proceeding and not otherwise privileged;
(4) Disclose information to a court, magistrate or administrative
tribunal in the course of presenting evidence, including disclosures to
opposing counsel or witness in the course of civil discovery,
litigation, or settlement negotiations or in connection with criminal
law proceedings or in response to a court order where arguably relevant
to a proceeding;
(5) Disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice;
(6) Provide information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation;
(7) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains;
(8) Disclose information to the news media, where such disclosure
is a matter of material public interest or in coordination with the
Department of Justice in accordance with applicable guidelines that
relate to an agency's functions relating to civil and criminal
proceedings;
(9) Disclose information to the Equal Employment Opportunity
Commission, Merit Systems Protection Board, arbitrators, and other
parties responsible for processing any personnel actions or conducting
administrative hearings or appeals, or if needed in the performance of
authorized duties;
(10) Provide information to other Offices of Inspectors General,
the Council of the Inspectors General for Integrity and Efficiency, and
the Department of Justice, in connection with their review of TIGTA's
exercise of statutory law enforcement authority, pursuant to section
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
and
(11) To appropriate agencies, entities, and person when (1) the
Department of the Treasury and/or TIGTA suspects or has confirmed that
there has been a breach of the system of records; (2) the Department of
the Treasury and/or TIGTA has determined that as a result of the
suspected or confirmed breach there is a risk of harm to individuals,
the Department of the Treasury and/or TIGTA (including its information
systems, programs, and operations), the Federal Government, or national
security; and (3) the disclosure made to such agencies, entities, and
persons is reasonably necessary to assist in connection with the
Department of the Treasury's and/or TIGTA's efforts to respond to the
suspected or confirmed breach or to prevent, minimize, or remedy such
harm and;
(12) To another Federal agency or Federal entity, when the
Department of the Treasury and/or TIGTA determines that information
from this system of records is reasonably necessary to assist the
recipient agency or entity in (1) responding to a suspected or
confirmed breach or (2) preventing, minimizing, or remedying the risk
of harm to individuals, the recipient agency or entity (including its
information systems, programs, and operations), the Federal Government,
or national security, resulting from a suspected or confirmed breach.
POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
Paper records and electronic media.
POLICIES AND PRACTICES FOR RETRIVAL OF RECORDS:
Records are retrieved by name, Social Security Number, Taxpayer
Identification Number, and/or employee identification number.
POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
Paper records are maintained and disposed of in accordance with
TIGTA Records Schedule 1 approved by the National Archives Records
Administration.
ADMINISTRATIVE, TECHNICAL, AND PHYSICAL SAFEGUARDS:
The records are accessible to TIGTA personnel on a need-to-know
basis. Disclosure of information through remote terminals is restricted
through the use of passwords and sign-on protocols, which are
periodically changed; these terminals are accessible only to authorized
persons. Paper records are maintained in locked facilities and/or
cabinets with restricted access.
RECORD ACCESS PROCEDURES:
See ``Notification Procedures'' below.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedures'' below.
NOTIFICATION PROCEDURES:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, subpart C, appendix A. Written inquiries should be addressed to
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector
General for Tax Administration, 901 D Street SW, Suite 600, Washington,
DC 20024. This system of records may contain records that are exempt
from the notification, access, and contesting records requirements
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2).
EXEMPTIONS PROMUGLATED FOR THE SYSTEM:
Some records contained within this system of records are exempt
from 5 U.S.C. 552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(4),
(e)(1), (e)(2), (e)(3), (e)(4)(G), (e)(4)(H), (e)(4)(I), (e)(5),
(e)(8), (f), and (g) of the Privacy Act pursuant to 5 U.S.C. 552a(j)(2)
and (k)(2). (See 31 CFR 1.36.)
TREASURY/DO .309
SYSTEM NAME AND NUMBER:
Department of the Treasury, Departmental Offices .309--TIGTA Chief
Counsel Case Files.
SECURITY CLASSIFICATION:
Unclassified.
SYSTEM LOCATION:
Office of Chief Counsel, 901 D Street SW, Suite 600, Washington, DC
20024.
SYSTEM MANAGERS:
Deputy Chief Counsel, TIGTA, 901 D Street SW, Suite 600,
Washington, DC 20024, (202-622-6500).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. app. and 5 U.S.C. 301.
PURPOSE(S) OF THE SYSTEM:
This system contains records created and maintained by the Office
of Chief Counsel for purposes of providing legal and programmatic
service to TIGTA.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Parties to and persons involved in litigations, actions, personnel
matters, administrative claims, administrative appeals, complaints,
grievances, advisories, and other matters assigned to, or under the
jurisdiction of, the Office of Chief Counsel.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Memoranda, (2) Complaints, (3) Claim forms, (4) Reports of
Investigations, (5) Accident reports, (6) Witness statements and
affidavits, (7) Pleadings, (8) Correspondence, (9) Administrative
files, (10) Case management documents, and (11) Other records collected
or generated in response to matters assigned to the Office of Chief
Counsel.
RECORD SOURCE CATEGORIES:
Some records in this system are exempt from the requirement that
the record source categories be disclosed
[[Page 68809]]
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2). Non-
exempt record source categories include the following: (1) Department
of Treasury personnel and records, (2) The subject of the record, (3)
Witnesses, (4) Parties to disputed matters of fact or law, (5)
Congressional inquiries, and, (6) Other Federal agencies including, but
not limited to, the Office of Personnel Management, the Merit Systems
Protection Board, and the Equal Employment Opportunities Commission.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND 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 to appropriate Federal, State, local, tribal, 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 a potential violation of civil or criminal law, or regulation;
(2) Disclose information to a Federal, State, local, 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;
(3) Disclose information in a proceeding before a court,
adjudicative body, or other administrative body before which TIGTA 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) Disclose information to a court, magistrate or administrative
tribunal in the course of presenting evidence, including disclosures to
opposing counsel or witness in the course of civil discovery,
litigation, or settlement negotiations or in connection with criminal
law proceedings or in response to a court order where arguably relevant
to a proceeding;
(5) Disclose information to the Department of Justice for the
purposes of litigating an action or seeking legal advice;
(6) Provide information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to an investigation or matter under consideration;
(7) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains;
(8) Disclose information to the news media, where such disclosure
is a matter of material public interest or in coordination with the
Department of Justice in accordance with applicable guidelines that
relate to an agency's functions relating to civil and criminal
proceedings;
(9) Provide information to Executive agencies, including, but not
limited to the Office of Personnel Management, Office of Government
Ethics, and Government Accountability Office;
(10) Disclose information to the Equal Employment Opportunity
Commission, Merit Systems Protection Board, arbitrators, and other
parties responsible for processing any personnel actions or conducting
administrative hearings or appeals, or if needed in the performance of
authorized duties;
(11) Provide information to other Offices of Inspectors General,
the Council of the Inspectors General for Integrity and Efficiency, and
the Department of Justice, in connection with their review of TIGTA's
exercise of statutory law enforcement authority, pursuant to section
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
and
(12) To appropriate agencies, entities, and person when (1) the
Department of the Treasury and/or TIGTA suspects or has confirmed that
there has been a breach of the system of records; (2) the Department of
the Treasury and/or TIGTA has determined that as a result of the
suspected or confirmed breach there is a risk of harm to individuals,
the Department of the Treasury and/or TIGTA (including its information
systems, programs, and operations), the Federal Government, or national
security; and (3) the disclosure made to such agencies, entities, and
persons is reasonably necessary to assist in connection with the
Department of the Treasury's and/or TIGTA's efforts to respond to the
suspected or confirmed breach or to prevent, minimize, or remedy such
harm
(13) To another Federal agency or Federal entity, when the
Department of the Treasury and/or TIGTA determines that information
from this system of records is reasonably necessary to assist the
recipient agency or entity in (1) responding to a suspected or
confirmed breach or (2) preventing, minimizing, or remedying the risk
of harm to individuals, the recipient agency or entity (including its
information systems, programs, and operations), the Federal Government,
or national security, resulting from a suspected or confirmed breach.
DISCLOSURE TO CONSUMER REPORTING AGENCIES:
Disclosures pursuant to 5 U.S.C. 552a(b)(12). Disclosures 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(f)) or the Federal Claims
Collection Act of 1966 (31 U.S.C. 3701(a)(3)).
POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
Paper records and electronic media.
POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
Records are retrievable by the name of the person to whom they
apply and/or by case number.
POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
Paper records are maintained and disposed of in accordance with
TIGTA Record Schedule 1 which has been approved by the National
Archives and Records Administration.
ADMINISTRATIVE, TECHINCAL, AND PHYSICAL SAFEGUARDS:
Records in this system are safeguarded in accordance with
applicable rules and policies. Access to the records in this system is
limited to those individuals who have a need to know the information
for the performance of their official duties and who have appropriate
clearances or permissions. Disclosure of information through remote
terminals is restricted through the use of passwords and sign-on
protocols, which are periodically changed; these terminals are
accessible only to authorized persons. Paper records are maintained in
locked facilities and/or cabinets with restricted access.
RECORD ACCESS PROCEDURES:
See ``Notification Procedures'' below.
[[Page 68810]]
CONTESTING RECORD PROCEDURES:
See ``Notification Procedures'' below.
NOTIFICATION PROCEDURES:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, subpart C, appendix A. Written inquiries should be addressed to
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector
General for Tax Administration, 901 D Street SW, Suite 600, Washington,
DC 20024. This system of records may contain records that are exempt
from the notification, access, and contesting records requirements
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2).
EXEMPTIONS PROMUGLATED FOR THE SYSTEM:
Some of the records in this system are exempt from 5 U.S.C.
552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(4), (d)(5)(e)(1),
(e)(2), (e)(3), (e)(4)(G), (e)(4)(H), (e)(4)(I), (e)(5), (e)(8), (f),
and (g) of the Privacy Act pursuant to 5 U.S.C.552a(j)(2) and (k)(2).
(See 31 CFR 1.36.)
TREASURY/DO .310
SYSTEM NAME AND NUMBER:
Department of the Treasury, Departmental Offices .310--TIGTA Chief
Counsel Disclosure Branch Records.
SECURITY CLASSIFICATION:
Unclassified.
SYSTEM LOCATION:
Office of Chief Counsel, Disclosure Branch, TIGTA, 901 D Street SW,
Suite 600, Washington, DC 20024.
SYSTEM MANAGER(S):
Chief Counsel, TIGTA, 901 D Street SW, Suite 600, Washington, DC
20024, (202-622-4068).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. 301 and 552a, 26 U.S.C 6103, and 31 CFR 1.11.
PURPOSE(S) OF THE SYSTEM:
The purpose of this system is to enable compliance with applicable
Federal disclosure laws and regulations, including statutory record-
keeping requirements. In addition, this system will be utilized to
maintain records obtained and/or generated for purposes of responding
to requests for access, amendment, and disclosure of TIGTA records.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) Requestors for access and amendment pursuant to the Privacy Act
of 1974, 5 U.S.C. 552a; (2) Subjects of requests for disclosure of
records; (3) Requestors for access to records pursuant to 26 U.S.C.
6103; (4) TIGTA employees who have been subpoenaed or requested to
produce TIGTA documents or testimony on behalf of TIGTA in judicial or
administrative proceedings; (5) Subjects of investigations who have
been referred to another law enforcement authority; (6) Subjects of
investigations who are parties to a judicial or administrative
proceeding in which testimony of TIGTA employees or production of TIGTA
documents has been sought; and, (7) Individuals initiating
correspondence or inquiries processed or controlled by the Disclosure
Branch.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Requests for access to and/or amendment of records, (2)
Responses to such requests, (3) Records processed and released in
response to such requests, (4) Processing records, (5) Requests or
subpoenas for testimony, (6) Testimony authorizations, (7) Referral
letters, (8) Documents referred, (9) Record of disclosure forms, and
(10) Other supporting documentation.
RECORD SOURCE CATEGORIES:
Some records in this system are exempt from the requirement that
the record source categories be disclosed pursuant to the provisions of
5 U.S.C. 552a(j)(2) and (k)(2). Non-exempt record source categories
include the following: (1) Department of Treasury personnel and
records, (2) Incoming requests, and (3) Subpoenas and requests for
records and/or testimony.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES FOR SUCH USE:
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 to appropriate Federal, State, local, tribal, 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 a potential violation of civil or criminal law, or regulation;
(2) Disclose information to a Federal, State, local, 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;
(3) Disclose information in a proceeding before a court,
adjudicative body, or other administrative body before which TIGTA 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) Disclose information to a court, magistrate or administrative
tribunal in the course of presenting evidence, including disclosures to
opposing counsel or witness in the course of civil discovery,
litigation, or settlement negotiations or in connection with criminal
law proceedings or in response to a court order where arguably relevant
to a proceeding;
(5) Disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice;
(6) Provide information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to an investigation or matter under consideration.
(7) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains;
(8) Disclose information to the news media, where such disclosure
is a matter of material public interest or in coordination with the
Department of Justice in accordance with applicable guidelines that
relate to an agency's functions relating to civil and criminal
proceedings;
(9) Provide information to other Offices of Inspectors General, the
Council of the Inspectors General for Integrity and Efficiency, and the
Department of Justice, in connection with their review of TIGTA's
exercise of statutory law enforcement authority, pursuant to section
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
and
(10) To appropriate agencies, entities, and person when (1) the
Department of the Treasury and/or TIGTA suspects or has confirmed that
there has been a
[[Page 68811]]
breach of the system of records; (2) the Department of the Treasury
and/or TIGTA has determined that as a result of the suspected or
confirmed breach there is a risk of harm to individuals, the Department
of the Treasury and/or TIGTA (including its information systems,
programs, and operations), the Federal Government, or national
security; and (3) the disclosure made to such agencies, entities, and
persons is reasonably necessary to assist in connection with the
Department of the Treasury's and/or TIGTA's efforts to respond to the
suspected or confirmed breach or to prevent, minimize, or remedy such
harm and;
(11) To another Federal agency or Federal entity, when the
Department of the Treasury and/or TIGTA determines that information
from this system of records is reasonably necessary to assist the
recipient agency or entity in (1) responding to a suspected or
confirmed breach or (2) preventing, minimizing, or remedying the risk
of harm to individuals, the recipient agency or entity (including its
information systems, programs, and operations), the Federal Government,
or national security, resulting from a suspected or confirmed breach.
POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
Paper records and/or electronic media.
POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
Records are retrievable by name of the requestor, name of the
subject of the investigation, and/or name of the employee requested to
produce documents or to testify.
POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
Paper records are maintained and disposed of in accordance with
TIGTA Record Schedule 1, which has been approved by the National
Archives and Records.
ADMINISTRATIVE, TECHNICAL AND PHYSICAL RECORDS:
The records are accessible to TIGTA personnel, all of whom have
been the subject of background investigations, on a need-to-know basis.
Disclosure of information through remote terminals is restricted
through the use of passwords and sign-on protocols, which are
periodically changed; these terminals are accessible only to authorized
persons. Paper records are maintained in locked facilities and/or
cabinets with restricted access.
RECORD ACCESS PROCEDURES:
See ``Notification Procedures'' below.
CONTESTING RECORD PROCEDURES:
See ``Notification Procedures'' below.
NOTIFICATION PROCEDURES:
Individuals seeking notification and access to any record contained
in this system of records, or seeking to contest its content, may
inquire in writing in accordance with instructions appearing at 31 CFR
part 1, subpart C, appendix A. Written inquiries should be addressed to
the Office of Chief Counsel, Disclosure Branch, Treasury Inspector
General for Tax Administration, 901 D Street SW, Suite 600, Washington,
DC 20024. This system of records may contain records that are exempt
from the notification, access, and contesting records requirements
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2).
EXEMPTIONS PROMUGLATED FOR THE SYSTEM:
This system may contain records that are exempt from 5 U.S.C.
552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(4), (e)(1),
(e)(2),(e)(3),(e)(4)(G), (e)(4)(H), (e)(4)(I), (e)(5), (e)(8), (f), and
(g) of the Privacy Act pursuant to 5 U.S.C. 552a(j)(2) and (k)(2). (See
31 CFR 1.36.)
TREASURY/DO .311
SYSTEM NAME AND NUMBER:
Department of the Treasury, Departmental Offices .311--TIGTA Office
of Investigations Files.
SECURITY CLASSIFICATION:
Unclassified.
SYSTEM LOCATION:
National Headquarters, Office of Investigations, 901 D Street SW,
Suite 600, Washington, DC 20024 and Field Division offices listed in
Appendix A.
SYSTEM MANAGER(S):
Deputy Inspector General for Investigations, Office of
Investigations, TIGTA 901 D Street SW, Suite 600, Washington, DC 20024,
(202-622-6500).
AUTHORITY FOR MAINTENANCE OF THE SYSTEM:
5 U.S.C. app. and 5 U.S.C. 301.
PURPOSE(S) OF THE SYSTEM:
The purpose of this system of records is to maintain information
relevant to complaints received by TIGTA and collected as part of
investigations conducted by TIGTA's Office of Investigations. This
system also includes investigative material compiled by the IRS's
Office of the Chief Inspector, which was previously maintained in the
following systems of records: Treasury/IRS 60.001-60.007 and 60.009-
60.010.
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
(1) The subjects or potential subjects of investigations; (2) The
subjects of complaints received by TIGTA; (3) Persons who have filed
complaints with TIGTA; (4) Confidential informants; and (5) TIGTA
Special Agents.
CATEGORIES OF RECORDS IN THE SYSTEM:
(1) Reports of investigations, which may include, but are not
limited to, witness statements, affidavits, transcripts, police
reports, photographs, documentation concerning requests and approval
for consensual telephone and consensual non-telephone monitoring, the
subject's prior criminal record, vehicle maintenance records, medical
records, accident reports, insurance policies, and other exhibits and
documents collected during an investigation; (2) Status and disposition
information concerning a complaint or investigation including
prosecutive action and/or administrative action; (3) Complaints or
requests to investigate; (4) General case materials and documentation
including, but not limited to, Chronological Case Worksheets (CCW),
fact sheets, agent work papers, Record of Disclosure forms, and other
case management documentation; (5) Subpoenas and evidence obtained in
response to a subpoena; (6) Evidence logs; (7) Pen registers; (8)
Correspondence; (9) Records of seized money and/or property; (10)
Reports of laboratory examination, photographs, and evidentiary
reports; (11) Digital image files of physical evidence; (12) Documents
generated for purposes of TIGTA's undercover activities; (13) Documents
pertaining to the identity of confidential informants; and (14) Other
documents collected and/or generated by the Office of Investigations
during the course of official duties.
RECORD SOURCE CATEGORIES:
Some records contained within this system of records are exempt
from the requirement that the record source categories be disclosed
pursuant to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2). Non-
exempt record source categories include the following: Department of
the Treasury personnel and records, complainants, witnesses,
governmental agencies, tax returns and related documents, subjects of
investigations, persons acquainted with the individual under
investigation, third party witnesses, Notices of Federal Tax Liens,
court documents, property records, newspapers or periodicals, financial
institutions and other business
[[Page 68812]]
records, medical records, and insurance companies.
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSED 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 to appropriate Federal, State, local, tribal, 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 a potential violation of civil or criminal law, or regulation;
(2) Disclose information to a Federal, State, local, 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;
(3) Disclose information in a proceeding before a court,
adjudicative body, or other administrative body before which TIGTA 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) Disclose information to a court, magistrate or administrative
tribunal in the course of presenting evidence, including disclosures to
opposing counsel or witness in the course of civil discovery,
litigation, or settlement negotiations or in connection with criminal
law proceedings or in response to a court order where arguably relevant
to a proceeding;
(5) Disclose information to the Department of Justice for the
purpose of litigating an action or seeking legal advice;
(6) Provide information to third parties during the course of an
investigation to the extent necessary to obtain information pertinent
to the investigation;
(7) Provide information to a congressional office in response to an
inquiry made at the request of the individual to whom the record
pertains;
(8) Disclose information to the news media, where such disclosure
is a matter of material public interest or in coordination with the
Department of Justice in accordance with applicable guidelines that
relate to an agency's functions relating to civil and criminal
proceedings;
(9) Disclose information to the Equal Employment Opportunity
Commission, Merit Systems Protection Board, arbitrators, and other
parties responsible for processing personnel actions or conducting
administrative hearings or appeals, or if needed in the performance of
other authorized duties;
(10) In situations involving an imminent danger of death or
physical injury, disclose relevant information to an individual or
individuals who are in danger; and
(11) Provide information to other Offices of Inspectors General,
the Council of the Inspectors General for Integrity and Efficiency, and
the Department of Justice, in connection with their review of TIGTA's
exercise of statutory law enforcement authority, pursuant to section
6(e) of the Inspector General Act of 1978, as amended, 5 U.S.C. app.;
and,
(12) Disclose information to complainants, victims, or their
representatives (defined for purposes here to be a complainant's or
victim's legal counsel or a Senator or Representative whose assistance
the complainant or victim has solicited) concerning the status and/or
results of the investigation or case arising from the matters of which
they complained and/or of which they were a victim, including, once the
investigative subject has exhausted all reasonable appeals, any action
taken. Information concerning the status of the investigation or case
is limited strictly to whether the investigation or case is open or
closed. Information concerning the results of the investigation or case
is limited strictly to whether the allegations made in the complaint
were substantiated or were not substantiated and, if the subject has
exhausted all reasonable appeals, any action taken.
(13) To appropriate agencies, entities, and person when (1) the
Department of the Treasury and/or TIGTA suspects or has confirmed that
there has been a breach of the system of records; (2) the Department of
the Treasury and/or TIGTA has determined that as a result of the
suspected or confirmed breach there is a risk of harm to individuals,
the Department of the Treasury and/or TIGTA (including its information
systems, programs, and operations), the Federal Government, or national
security; and (3) the disclosure made to such agencies, entities, and
persons is reasonably necessary to assist in connection with the
Department of the Treasury's and/or TIGTA's efforts to respond to the
suspected or confirmed breach or to prevent, minimize, or remedy such
harm and;
(14) To another Federal agency or Federal entity, when the
Department of the Treasury and/or TIGTA determines that information
from this system of records is reasonably necessary to assist the
recipient agency or entity in (1) responding to a suspected or
confirmed breach or (2) preventing, minimizing, or remedying the risk
of harm to individuals, the recipient agency or entity (including its
information systems, programs, and operations), the Federal Government,
or national security, resulting from a suspected or confirmed breach.
POLICIES AND PRACTICES FOR STORAGE OF RECORDS:
Paper records and electronic media.
POLICIES AND PRACTICES FOR RETRIEVAL OF RECORDS:
Records are retrievable by name, Social Security Number, and/or
case number.
POLICIES AND PRACTICES FOR RETENTION AND DISPOSAL OF RECORDS:
The records in this system are maintained and disposed of in
accordance with TIGTA Records Schedule 1 which has been approved by the
National Archives and Records Administration.
ADMINISTRATIVE, TECHINCAL, AND PHYSICAL SAFEGUARDS:
The records are accessible to TIGTA personnel on a need-to-know
basis. Disclosure of information through remote terminals is restricted
through the use of passwords and sign-on protocols, which are
periodically changed; these terminals are accessible only to authorized
persons. Paper records are maintained in locked facilities and/or
cabinets with restricted access.
RECORD ACCESS PROCEDURES:
See ``Notification Procedures'' below.
CONTESTING RECORD PREOCEDURES:
See ``Notification Procedures'' below.
NOTIFICATION PROCEDURES:
Individuals seeking notification and access to any record contained
in this
[[Page 68813]]
system of records, or seeking to contest its content, may inquire in
writing in accordance with instructions appearing at 31 CFR part 1,
subpart C, appendix A. Written inquiries should be addressed to the
Office of Chief Counsel, Disclosure Branch, Treasury Inspector General
for Tax Administration, 901 D Street SW, Suite 600, Washington, DC
20024. This system of records may contain records that are exempt from
the notification, access, and contesting records requirements pursuant
to the provisions of 5 U.S.C. 552a(j)(2) and (k)(2).
EXEMPTIONS PROMULGATED FOR THE SYSTEM:
Some records contained within this system of records are exempt
from 5 U.S.C. 552a(c)(3), (c)(4), (d)(1), (d)(2), (d)(3), (d)(4),
(e)(1), (e)(2), (e)(3), (e)(4)(G), (e)(4)(H), (e)(4)(I), (e)(5),
(e)(8), (f), and (g) of the Privacy Act pursuant to 5 U.S.C. 552a(j)(2)
and (k)(2). (See 31 CFR 1.36)
Appendix A--Office of Investigations, TIGTA
Field Division SAC Offices
Treasury IG for Tax Administration, 1919 Smith Street, Room 2270,
Stop 3300, Houston, TX 77002.
Treasury IG for Tax Administration, 1999 Broadway, Suite 2406,
MS3300DEN, Denver, CO 80202.
Treasury IG for Tax Administration, 201 Varick Street, Room 1050,
New York, NY 10014.
Treasury IG for Tax Administration, Ronald Dellums Federal Bldg.,
300 N Los Angeles Street, Suite 4334, Los Angeles, CA 912.
Treasury IG for Tax Administration, 400 N 8th Street, Room 516,
Richmond, VA 23219.
Treasury IG for Tax Administration, 12119 Indian Creek Court,
Beltsville, MD 20705.
Treasury IG for Tax Administration, 550 Main Street, Room 5610,
Cincinnati, OH 45202.
Treasury IG for Tax Administration, 401 W Peachtree St. NW, Room
513, Stop 1300-D, Atlanta, GA 30308.
Appendix B--Audit Field Offices, TIGTA
Treasury IG for Tax Administration, 310 Lowell Street, Stop 903,
Andover, MA 01812.
Treasury IG for Tax Administration, 401 W Peachtree St., Room 540
Stop 190-R, Atlanta, GA 30308-3539.
Treasury IG for Tax Administration, 12119 Indian Creek Court,
Beltsville, MD 20705.
Treasury IG for Tax Administration, Atlanta Service Center, 4800
Buford Highway, Mail Stop 15, Chamblee, GA 39901.
Treasury IG for Tax Administration, 3651 South Interstate 35, Mail
Stop 3200 AUSC, Austin, TX 78741.
Treasury IG for Tax Administration, 31 Hopkins Plaza, Fallon
Federal Building, Suite 1410, Baltimore, MD 21201.
Treasury IG for Tax Administration, 1040 Waverly Ave., Stop 900,
Holtsville, NY 11742.
Treasury IG for Tax Administration, 200 W Adams, Suite 450,
Chicago, IL 60606.
Treasury IG for Tax Administration, Peck Federal Office Bldg., 550
Main Street, Room 5461, Cincinnati, OH 45201.
Treasury IG for Tax Administration, 4050 Alpha Road, Mail Stop 3200
NDAL, Dallas, TX 75244.
Treasury IG for Tax Administration, 1999 Broadway, Suite 2406 MS
3300DEN, Denver, CO 80202.
Treasury IG for Tax Administration, Fresno Service Center, 855 M
Street, Suite 250, Fresno, CA 93721.
Treasury IG for Tax Administration, 7850 SW 6th Court, Room 120,
Stop 8430, Plantation, FL 33324.
Treasury IG for Tax Administration, 333 West Pershing Road, P-L
Mail Stop 3000, Kansas City, MO 64108.
Treasury Inspector General for Tax Administration--Audit, 24000
Avila Road, Room 2509, Laguna Niguel, CA 92677.
Treasury IG for Tax Administration, 300 N Los Angeles Street, Room
4334, Los Angeles, CA 90012.
Treasury IG for Tax Administration, 5333 Getwell Rd., Stop 72, Room
H-147, Memphis, TN 38118.
Treasury IG for Tax Administration, 1160 West 1200 South, MS 3400,
Ogden, Utah 84201.
Treasury IG for Tax Administration, Federal Office Building, 600
Arch Street, Room 4218, Philadelphia, PA 19106.
Treasury IG for Tax Administration, 915 2nd Avenue, Room 2640, MS
690, Seattle, WA 98174.
Treasury IG for Tax Administration, 1222 Spruce, Room 2, 102F2
Stop, St. Louis, MO 63103.
Treasury IG for Tax Administration, Ronald Dellums Federal Bldg.,
1301 Clay Street, Suite 1120S North, Oakland, CA 94612.
Treasury IG for Tax Administration, 5000 Ellin Road, Room B2-203,
Lanham, MD 20706.
Treasury IG for Tax Administration, 250 Murall Drive, Room #1008A,
Martinsburg, WV.
Appendix C--Inspections and Evaluations Field Offices, TIGTA
Treasury IG for Tax Administration, 401 W Peachtree St., Atlanta,
GA 30308-3539.
Treasury IG for Tax Administration, 4050 Alpha Road, Dallas, TX
75244.
[FR Doc. 2022-24978 Filed 11-15-22; 8:45 am]
BILLING CODE 4810-04-P