| DEPT. OF TREASURY FOIA REGULATION (31 CFR 1 PART C) |
http://frwebgate.access.gpo.gov/cgi-bin/get-cfr.cgi The regulation below lists the records which may be obtained from the Department of the Treasury through the Freedom of Information Act. [Code of Federal Regulations]
[Title 31, Volume 1]
[Revised as of July 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR1]
[Page 33-80]
TITLE 31--MONEY AND FINANCE: TREASURY
PART 1--DISCLOSURE OF RECORDS--Table of Contents
Subpart C--Privacy Act
Sec. 1.20 Purpose and scope of regulations.
The regulations in this subpart are issued to implement the
provisions of the Privacy Act of 1974 (5 U.S.C. 552a). The regulations
apply to all records which are contained in systems of records
maintained by the Department of the Treasury and which are retrieved by
an individual's name or personal identifier. They do not relate to those
personnel records of Government employees, which are under the
jurisdiction of the Office of Personnel Management to the extent such
records are subject to regulations issued by such OPM. The regulations
apply to all components of the Department of the Treasury. Any reference
in this subpart to the Department or its officials, employees, or
records shall be deemed to refer also to the components or their
officials, employees, or records. The regulations set forth the
requirements applicable to Department of the Treasury employees
maintaining, collecting, using or disseminating records pertaining to
individuals. They also set forth the procedures by which individuals may
request notification of whether the Department of the Treasury maintains
or has disclosed a record pertaining to them or may seek access to such
records maintained in any nonexempt system of records, request
correction of such records, appeal any initial adverse determination of
any request for amendment, or may seek an accounting of disclosures of
such records. For the convenience of interested persons, the components
of the Department of the Treasury may reprint these regulations in their
entirety (less any appendices not applicable to the component in
question) in those titles of the Code of Federal Regulations which
normally contain regulations applicable to such components. In
connection with such republication, and at other appropriate times,
components may issue supplementary regulations applicable only to the
component in question, which are consistent with these regulations. In
the event of any actual or apparent inconsistency, these Departmental
regulations shall govern. Persons interested in the records of a
particular component should, therefore, also consult the Code of Federal
Regulations for any rules or regulations promulgated specifically with
respect to that component (see Appendices to this subpart for cross
references). The head of each component is hereby also authorized to
substitute other appropriate officials for those designated and correct
addresses specified in the appendix to this subpart applicable to the
component. The components of the Department of the Treasury for the
purposes of this subpart are:
(a) The Departmental Offices, which include the offices of:
(1) The Secretary of the Treasury, including immediate staff;
(2) The Deputy Secretary of the Treasury, including immediate staff;
(3) The Chief of Staff, including immediate staff;
(4) The Executive Secretary and all offices reporting to such
official, including immediate staff;
(5) The Under Secretary of the Treasury for International Affairs
and all offices reporting to such official, including immediate staff;
(6) The Under Secretary of the Treasury for Domestic Finance and all
offices reporting to such official, including immediate staff;
(7) The Under Secretary for Enforcement and all offices reporting to
such official, including immediate staff;
(8) The Assistant Secretary of the Treasury for Financial
Institutions and all offices reporting to such official, including
immediate staff;
(9) The Assistant Secretary of the Treasury for Economic Policy and
all offices reporting to such official, including immediate staff;
(10) The Fiscal Assistant Secretary and all offices reporting to
such official, including immediate staff;
(11) The General Counsel and all offices reporting to such official,
including immediate staff; except legal counsel to the components listed
in paragraphs (a)(17) and (b) through (l) of this section;
(12) The Inspector General and all offices reporting to such
official, including immediate staff;
(13) The Assistant Secretary of the Treasury for International
Affairs and
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all offices reporting to such official, including immediate staff;
(14) The Assistant Secretary of the Treasury for Legislative Affairs
and Public Liaison and all offices reporting to such official, including
immediate staff;
(15) The Assistant Secretary of the Treasury for Management and
Chief Financial Officer and all offices reporting to such official,
including immediate staff;
(16) The Assistant Secretary of the Treasury for Public Affairs and
all offices reporting to such official, including immediate staff;
(17) The Assistant Secretary of the Treasury for Tax Policy and all
offices reporting to such official, including immediate staff;
(18) The Treasurer of the United States, including immediate staff;
(19) The Treasury Inspector General for Tax Administration and all
offices reporting to such official, including immediate staff.
(b) The Bureau of Alcohol, Tobacco and Firearms.
(c) The Office of the Comptroller of the Currency.
(d) The United States Customs Service.
(e) The Bureau of Engraving and Printing.
(f) The Federal Law Enforcement Training Center.
(g) The Financial Management Service.
(h) The Internal Revenue Service.
(i) The United States Mint.
(j) The Bureau of the Public Debt.
(k) The United States Secret Service.
(l) The Office of Thrift Supervision.
(m) The Office of Thrift Supervision.
For purposes of this subpart, the office of the legal counsel for the
components listed in paragraphs (b), (c), (d), (e), (f), (g), (h), (i),
and (j) of this section are to be considered a part of such component.
Any office, which is now in existence or may hereafter be established,
which is not specifically listed or known to be a component of any of
those listed above, shall be deemed a part of the Departmental Offices
for the purpose of these regulations.
[52 FR 26305, July 14, 1987, as amended at 60 FR 31633, June 16, 1995;
65 FR 2333, Jan. 14, 2000]
Sec. 1.21 Definitions.
(a) The term agency means agency as defined in 5 U.S.C. 552(e);
(b) The term individual means a citizen of the United States or an
alien lawfully admitted for permanent residence;
(c) The term maintain includes maintain, collect, use, or
disseminate;
(d) The term record means any item, collection, or grouping of
information about an individual that is maintained by the Department of
the Treasury or component of the Department. This includes, but is not
limited to, the individual's education, financial transactions, medical
history, and criminal or employment history and that contains the name,
or an identifying number, symbol, or other identifying particular
assigned to the individual, such as a finger or voice print or a
photograph;
(e) The term system of records means a group of any records under
the control of the Department of the Treasury or any component from
which information is retrieved by the name of the individual or by some
identifying number, symbol, or other identifying particular assigned to
the individual;
(f) The term statistical record means a record in a system of
records maintained for statistical research or reporting purposes only
and not used in whole or part in making any determination about an
identifiable individual, except as provided by 13 U.S.C. 8.
(g) The term routine use means the disclosure of a record that is
compatible with the purpose for which the record was collected;
(h) The term component means a bureau or office of the Department of
the Treasury as set forth in Sec. 1.20 and in the appendices to these
regulations. (See 5 U.S.C. 552a(a).)
(i) The term request for access means a request made pursuant to 5
U.S.C. 552a(d)(1).
(j) The term request for amendment means a request made pursuant to
5 U.S.C. 552a(d)(2).
(k) The term request for accounting means a request made pursuant to
5 U.S.C. 552a(c)(3).
[[Page 35]]
Sec. 1.22 Requirements relating to systems of records.
(a) In general. Subject to 5 U.S.C. 552a (j) and (k) and
Sec. 1.23(c), each component shall, in conformance with 5 U.S.C. 552a:
(1) Maintain in its records only such information about an
individual as is relevant and necessary to accomplish a purpose of the
agency required to be accomplished by the statute or by Executive order
of the President (See 5 U.S.C. 552a(e)(1)).
(2) Collect information to the greatest extent practicable directly
from the subject individual when the information may result in adverse
determinations about an individual's rights, benefits, and privileges
under Federal programs. (See 5 U.S.C. 552a(e)(2)).
(b) Requests for information from individuals. Subject to 5 U.S.C.
552a(j) and Sec. 1.23(c)(1), each component of the Treasury shall inform
each individual whom it asks to supply information, on the form which it
uses to collect the information or on a separate form that can be
retained by the individual:
(1) The authority (whether granted by statute, or by Executive order
of the President) which authorizes the solicitation of the information
and whether disclosure of such information is mandatory or voluntary;
(2) The principal purpose or purposes for which the information is
intended to be used;
(3) The routine uses which may be made of the information, as
published pursuant to 5 U.S.C. 552a(e)(4)(D); and
(4) The effects on such individual, if any, of not providing all or
any part of the requested information. (See 5 U.S.C. 552a(e)(3)).
(c) Report on new systems. Each component of the Treasury shall
provide adequate advance notice to Congress and the Office of Management
and Budget through the Disclosure Branch and Administration Section of
the Office of the General Counsel of any proposal to establish or alter
any system of records in order to permit an evaluation of the probable
or potential effect of such proposal on the privacy and other personal
or property rights of individuals or the disclosure of information
relating to such individuals, and its effect on the preservation of the
constitutional principles of federalism and separation of powers. (See 5
U.S.C. 552a(o)).
(d) Accurate and secure maintenance of records. Each component
shall:
(1) Subject to 5 U.S.C. 552a(j) and Sec. 1.23(c)(1), maintain all
records which are used in making any determination about any individual
with such accuracy, relevance, timeliness, and completeness as is
reasonably necessary to assure fairness to the individual in the
determination (see 5 U.S.C. 552a(e)(5);
(2) Prior to disseminating any record about an individual to any
person other than an agency, unless the dissemination is made pursuant
to 5 U.S.C. 552 (see 31 CFR part 1, subpart A), make reasonable efforts
to assure that such records are accurate, complete, timely, and relevant
for Department of the Treasury purposes (see 5 U.S.C. 552a(e)(6)) and
(3) Establish appropriate administrative, technical, and physical
safeguards to insure the security and confidentiality of records and to
protect against any anticipated threats or hazards to their security or
integrity which could result in substantial harm, embarrassment,
inconvenience, or unfairness to any individual on whom information is
maintained. (See 5 U.S.C. 552a(e)(10)).
(i) System managers, with the approval of the head of their offices
within a component, shall establish administrative and physical
controls, consistent with Department regulations, to insure the
protection of records systems from unauthorized access or disclosure and
from physical damage or destruction. The controls instituted shall be
proportional to the degree of sensitivity of the records but at a
minimum must insure that records other than those available to the
general public under the Freedom of Information Act (5 U.S.C. 552), are
protected from public view, that the area in which the records are
stored is supervised during all business hours and physically secure
during nonbusiness hours to prevent unauthorized personnel from
obtaining access to the records. Automated systems shall comply with the
security standards promulgated by the National Bureau of Standards.
[[Page 36]]
(ii) System managers, with the approval of the head of their offices
within a component, shall adopt access restrictions to insure that only
those individuals within the agency who have a need to have access to
the records for the performance of their duties have access to them.
Procedures shall also be adopted to prevent accidental access to, or
dissemination of, records.
(e) Prohibition against maintenance of records concerning First
Amendment rights. No component shall maintain a record describing how
any individual exercises rights guaranteed by the First Amendment (e.g.
speech), unless the maintenance of such record is:
(1) Expressly authorized by statute, or
(2) Expressly authorized by the individual about whom the record is
maintained, or
(3) Pertinent to and within the scope of an authorized law
enforcement activity. (See 5 U.S.C. 552a (e)(7))
(f) Notification of disclosure under compulsory legal process.
Subject to 5 U.S.C. 552a(j) and Sec. 1.23(c)(1), when records concerning
an individual are subpoenaed by a Grand Jury, Court, or quasi-judicial
agency, or disclosed in accordance with an ex parte court order pursuant
to 26 U.S.C. 6103(i), the official served with the subpoena or court
order shall make reasonable efforts to assure that notice of any
disclosure is provided to the individual. Notice shall be provided
within five working days of making the records available under
compulsory legal process or, in the case of a Grand Jury subpoena or an
ex parte order, within five days of its becoming a matter of public
record. Notice shall be mailed to the last known address of the
individual and shall contain the following information: the date and
authority to which the subpoena is, or was returnable, or the date of
and court issuing the ex parte order, the name and number of the case or
proceeding, and the nature of the information sought and provided.
Notice of the issuance of a subpoena or an ex parte order is not
required if the system of records has been exempted from the notice
requirement of 5 U.S.C. 552a (e)(8) and this section, pursuant to 5
U.S.C. 552a (j) and Sec. 1.23 (c)(1), by a Notice of Exemption published
in the Federal Register. (See 5 U.S.C. 552a (e)(8)).
(g) Emergency disclosure. If information concerning an individual
has been disclosed to any person under compelling circumstances
affecting health or safety, the individual shall be notified at the last
known address within 5 days of the disclosure (excluding Saturdays,
Sundays, and legal public holidays). Notification shall include the
following information: The nature of the information disclosed, the
person or agency to whom it was disclosed, the date of disclosure, and
the compelling circumstances justifying the disclosure. Notification
shall be given by the officer who made or authorized the disclosure.
(See 5 U.S.C. 552a (b)(8)).
Sec. 1.23 Publication in the Federal Register--Notices of systems of
records, general exemptions, specific exemptions, review of
all systems.
(a) Notices of systems of records to be published in the Federal
Register. (1) The Department shall publish a notice of the existence and
character of all systems of records every 3 years in the Federal
Register. An annual notice of systems of records is required to be
published by the Office of the Federal Register in the publication
entitled ``Privacy Act Issuances'', as specified in 5 U.S.C. 552a(f).
(2) Minor changes to systems of records shall be published annually.
(See paragraph (d)(8) of this section)
(3) In addition, the Department shall publish in the Federal
Register upon establishment or revision a notice of the existence and
character of any new or revised systems of records. Unless otherwise
instructed, each notice shall include:
(i) The name and location of the system;
(ii) The categories of individuals on whom records are maintained in
the system;
(iii) The categories of records maintained in the system;
(iv) Each routine use of the records contained in the system,
including the categories of users and the purpose of such use;
(v) The policies and practices of the component regarding storage,
[[Page 37]]
retrievability, access controls, retention, and disposal of the records;
(vi) The title and business address of the Treasury official who is
responsible for the system of records;
(vii) The procedures of the component whereby an individual can be
notified if the system of records contain a record pertaining to the
individual, including reasonable times, places, and identification
requirements.
(viii) The procedures of the component whereby an individual can be
notified on how to gain access to any record pertaining to such
individual that may be contained in the system of records, and how to
contest its content; and
(ix) The categories of sources of records in the system. (See 5
U.S.C. 552a(e)(4))
(b) Notice of new or modified routine uses to be published in the
Federal Register. At least 30 days prior to a new use or modification of
a routine use, as published under paragraph (a)(3)(iv) of this section,
each component shall publish in the Federal Register notice of such new
or modified use of the information in the system and provide an
opportunity for interested persons to submit written data, views, or
arguments to the components. (See 5 U.S.C. 552a(e)(11))
(c) Promulgation of rules exempting systems from certain
requirements--(1) General exemptions. In accordance with existing
procedures applicable to a Treasury component's issuance of regulations,
the head of each such component may adopt rules, in accordance with the
requirements (including general notice) of 5 U.S.C. 553 (b) (1), (2),
and (3), (c) and (e), to exempt any system of records within the
component from any part of 5 U.S.C. 552a and these regulations except
subsections (b) (sec. 1.24, conditions of disclosure), (c)(1) (sec.
1.25, keep accurate accounting of disclosures), (c)(2) (sec. 1.25,
retain accounting for five years or life of record), (e)(4) (A) through
(F) (paragraph (a) of this section, publication of annual notice of
systems of records), (e)(6) (sec. 1.22(d), accuracy of records prior to
dissemination), (e)(7) (sec. 1.22(e), maintenance of records on First
Amendment rights), (e)(9) (sec. 1.28, establish rules of conduct),
(e)(10) (sec. 1.22(d)(3), establish safeguards for records), (e)(11)
(paragraph (c) of this section, publish new intended use), and (i) (sec.
1.28(c), criminal penalties) if the systems of records maintained by the
component which performs as its principal function any activity
pertaining to the enforcement of criminal laws, including police efforts
to prevent, control, or reduce crime or to apprehend criminals, and the
activities of prosecutors, courts, correctional, probation, pardon, or
parole authorities, and which consists of:
(i) Information compiled for the purpose of identifying individual
criminal offenders and alleged offenders and consisting only of
identifying data and notations of arrests, the nature and disposition of
criminal charges, sentencing, confinement, release, and parole, and
probation status;
(ii) Information compiled for the purpose of a criminal
investigation, including reports of informants and investigators, and
associated with an identifiable individual; or
(iii) Reports identifiable to an individual compiled at any stage of
the process of enforcement of the criminal laws from arrest or
indictment through release from supervision. (See 5 U.S.C. 552a(j))
(2) Specific exemptions. In accordance with existing procedures
applicable to a Treasury component's issuance of regulations, the head
of each such component may adopt rules, in accordance with the
requirements (including general notice) of 5 U.S.C. 553 (b) (1), (2),
and (3), (c), and (e), to exempt any system of records within the
component from 5 U.S.C. 552a(c)(3) (sec. 1.25(c)(2), accounting of
certain disclosures available to the individual), (d) (sec. 1.26(a),
access to records), (e)(1) (sec. 1.22(a)(1), maintenance of information
to accomplish purposes authorized by statute or executive order only),
(e)(4)(G) (paragraph (a)(7) of this section, publication of procedures
for notification), (e)(4)(H) (paragraph (a)(8) of this section,
publication of procedures for access and contest), (e)(4)(I) (paragraph
(a)(9) of this section, publication of sources of records), and (f)
(sec. 1.26, promulgate rules for notification, access and contest), if
the system of records is:
[[Page 38]]
(i) Subject to the provisions of 5 U.S.C. 552(b)(1);
(ii) Investigatory material compiled for law enforcement purposes,
other than material within the scope of subsection (j)(2) of 5 U.S.C.
552a and paragraph (a)(1) of this section. If any individual is denied
any right, privilege, or benefit that such individual would otherwise be
entitled to by Federal law, or for which such individual would otherwise
be eligible, as a result of the maintenance of this material, such
material shall be provided to the individual, except to the extent that
the disclosure of the material would reveal the identity of a source who
furnished information to the Government under an express promise that
the identity of the source would be held in confidence, or prior to
September 27, 1975, under an implied promise that the identity of the
source would be held in confidence;
(iii) Maintained in connection with providing protective services to
the President of the United States or other individuals pursuant to 18
U.S.C. 3056;
(iv) Required by statute to be maintained and used solely as
statistical records;
(v) Investigatory material compiled solely for the purpose of
determining suitability, eligibility, or qualifications for Federal
civilian employment, military service, Federal contracts, or access to
classified information, but only to the extent that the disclosure of
such material would reveal the identity of a source who furnished
information to the Government under an express promise that the identity
of the source would be held in confidence, or, prior to September 27,
1975, under an implied promise that the identity of the source would be
held in confidence;
(vi) Testing or examination material used solely to determine
individual qualifications for appointment or promotion in the Federal
service the disclosure of which would compromise the objectivity or
fairness of the testing or examination process; or
(vii) Evaluation material used to determine potential for promotion
in the armed services, but only to the extent that the disclosure of
such material would reveal the identity of a source who furnished
information to the Government under an express promise that the identity
of the source would be held in confidence, or, prior to September 27,
1975, under an implied promise that the identity of the source would be
held in confidence.
(3) At the time that rules under this subsection are adopted, the
head of the component shall include in the statement required under 5
U.S.C. 553(c) the reasons why the system of records is to be exempted
from a provision of 5 U.S.C. 552a and this part. (See 5 U.S.C. 552a (j)
and (k))
(d) Review and report to OMB. The Department shall ensure that the
following reviews are conducted as often as specified below by each of
the components who shall be prepared to report to the Departmental
Disclosure Branch upon request the results of such reviews and any
corrective action taken to resolve problems uncovered. Each component
shall:
(1) Review every two years a random sample of the component's
contracts that provide for the maintenance of a system of records on
behalf of the component to accomplish a function of the component, in
order to ensure that the working of each contract makes the provisions
of the Act apply. (5 U.S.C. 552a(m)(1))
(2) Review annually component's recordkeeping and disposal policies
and practices in order to assure compliance with the Act.
(3) Review routine use disclosures every 3 years, that are
associated with each system of records in order to ensure that the
recipient's use of such records continues to be compatible with the
purpose for which the disclosing agency originally collected the
information.
(4) Review every three years each system of records for which the
component has issued exemption rules pursuant to section (j) or (k) of
the Privacy Act in order to determine whether the exemption is needed.
(5) Review annually each ongoing matching program in which the
component has participated during the year, either as a source or as a
matching agency in order to assure that the requirements of the Act, the
OMB Matching Guidelines, and the OMB Model Control System and checklist
have been met.
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(6) Review component's training practices annually to ensure that
all component personnel are familiar with the requirements of the Act,
these regulations and Departmental directives.
(7) Review annually the actions of component personnel that have
resulted either in the agency being found civilly liable under section
(g) of the Act, or an employee being found criminally liable under the
provisions of section (i) of the Act, in order to determine the extent
of the problem and to prevent future recurrences.
(8) Review annually each system of records notice to ensure that it
accurately describes the system. Where minor changes are needed, publish
an amended notice in the Federal Register. Minor changes shall be
consolidated in one annual comprehensive publication. The term ``minor
change to a system of records'' means a change that does not
significantly change the system. More specifically, a minor change does
not affect the character or purpose of the system and does not affect
the ability of an individual to gain access to a record about the
individual or to any information pertaining to such individual which is
contained in the system; for example, changing the title of the system
manager or the location of the system.
Sec. 1.24 Disclosure of records to person other than the individual to
whom they pertain.
(a) Conditions of disclosure. No component of Treasury shall
disclose any record which is contained in a system of records maintained
by it by any means of communication to any person, or to another agency,
except pursuant to a written request by, or with the prior written
consent of, the individual to whom the record pertains, or the parent,
if a minor, or legal guardian, if incompetent, of such individual,
unless disclosure of the record would be:
(1) To those offices and employees of the Department of the Treasury
who have a need for the record in the performance of their duties;
(2) Retired under 5 U.S.C. 552 (subpart A of this part);
(3) For a routine use as defined in 5 U.S.C. 552a(a)(7) and
Sec. 1.21(g) and as described under 5 U.S.C. 552a(e)(4)(D) and
Sec. 1.23(a)(4);
(4) To the Bureau of the Census for purposes of planning or carrying
out a census or survey or related activity pursuant to the provisions of
title 13 of the U.S. Code;
(5) To a recipient who has provided the component with advance
adequate written assurance that the record will be used solely as a
statistical research or reporting record, and the record is to be
transferred in a form that is not individually identifiable;
(6) To the National Archives of the United States as a record which
has sufficient historical or other value to warrant its continued
preservation by the United States Government, or for evaluation by the
Administrator of General Services or the designee of such official to
determine whether the record has such value;
(7) To another agency or to an instrumentality of any governmental
jurisdiction within or under the control of the United States for a
civil or criminal law enforcement activity.
(i) If the activity is authorized by law; and
(ii) If the head of the agency or instrumentality has made a written
request to the Department of the Treasury specifying the particular
portion desired and the law enforcement activities for which the record
is sought;
(8) To a person pursuant to a showing of compelling circumstances
affecting the health or safety of an individual, if upon such
disclosure, notification is transmitted to the last known address of
such individual;
(9) To either House of Congress, or, to the extent of matter within
its jurisdiction, any committee or subcommittee thereof, any joint
committee of Congress or subcommittee of any such joint committee.
(10) To the Comptroller General, or the authorized representatives
of such official, in the course of the performance of the duties of the
General Accounting Office; or
(11) Pursuant to the order of a court of competent jurisdiction.
(See 5 U.S.C. 552a(b))
[[Page 40]]
Sec. 1.25 Accounting of disclosures.
(a) Accounting of certain disclosures. Each component, with respect
to each system of records under its control, shall:
(1) Keep an accurate accounting of: (i) The date, nature, and
purpose of each disclosure of a record to any person or to an agency
made under 5 U.S.C. 552a (b) and Sec. 1.24; and (ii) the name and
address of the person or agency to whom the disclosure is made;
(2) Retain the accounting made under paragraph (a)(1) of this
section for at least five years or the life of the record, whichever is
longer, after the disclosure for which the accounting is made; and
(3) Inform any person or other agency about any correction or
notation of dispute made by the constitutent unit in accordance with 5
U.S.C. 552a (d) and Sec. 1.28 of any record that has been disclosed to
the person or agency if an accounting of the disclosure was made. (See 5
U.S.C. 552(c).)
(b) Accounting systems. To permit the accounting required by
paragraph (a) of this section, system managers, with the approval of the
head of their offices within a component, shall establish or implement,
a system of accounting for all disclosures of records, either orally or
in writing, made outside the Department of the Treasury. Accounting
records shall:
(1) Be established in the least expensive and most convenient form
that will permit the system manager to advise individuals, promptly upon
request, what records concerning them have been disclosed and to whom:
(2) Provide, as a minimum, the identification of the particular
record disclosed, the name and address of the person or agency to whom
or to whom or to which disclosed, and the date, nature and purpose of
the disclosure; and
(3) Be maintained for 5 years or until the record is destroyed or
transferred to the National Archives and Records Service for storage in
records centers, in which event, the accounting pertaining to those
records, unless maintained separately, shall be transferred with the
records themselves.
(c) Exemptions from accounting requirements. No accounting is
required for disclosure of records:
(1) To those officers and employees of the Department of the
Treasury who have a need for the record in the performance of their
duties; or
(2) If disclosure would be required under 5 U.S.C. 552 and Subpart A
of this part.
(d) Access to accounting by individual. (1) Subject to paragraphs
(c) and (d)(2) of this section, each component shall establish and set
forth in the appendix to this subpart applicable to the component,
procedures for making the accounting required under paragraph (a) of
this section available to the individual to whom the record pertains and
shall thereafter make such accounting available in accordance therewith
at the request of the individual. The procedures may require the
requester to provide reasonable identification.
(2) Access accountings of disclosure may be withheld from the
individual named in the record only if the disclosures were (i) made
under 5 U.S.C. 552a (b)(7) and Sec. 1.24 (a)(7), or (ii) under a system
of records exempted from the requirements of 5 U.S.C. 552a(c)(3) in
accordance with 5 U.S.C. 552 (j) or (k) and Sec. 1.23(c). (See 5 U.S.C.
552a(c))
Sec. 1.26 Procedures for notification and access to records pertaining
to individuals--format and fees for request for access.
(a) Procedures for notification and access. Each component shall
establish, in accordance with the requirements of 5 U.S.C. 553, and set
forth in the appendix to this subpart applicable to such component
procedures whereby an individual can be notified, in response to a
request, if any system of records named by the individual contains a
record pertaining to that individual. In addition, such procedures shall
set forth the requirements for access to such records. As a minimum such
procedures shall specify the times during, and the places at which
access will be accorded, together with such identification as may be
required of the individual before access. (See 5 U.S.C. 552a(f) (1), (2)
and (3))
(b) Access. Each component in accordance with the procedures
prescribed under paragraph (a) of this section, shall allow an
individual to gain access
[[Page 41]]
to records or to any information pertaining to such individual which is
contained in the system of records upon request. The individual shall be
permitted to review the record and have a copy made of all or any
portion of the record in a form that is comprehensible. The individual
will also be permitted to be accompanied by any person of the
individual's choosing to review the record, except that the agency may
require the individual to furnish a written statement authorizing
discussion of that individual's record in the accompanying person's
presence. (See 5 U.S.C. 552a(d)(1))
(c) Exceptions. Neither the procedures prescribed under paragraph
(a) of this section nor the requirements for access under paragraph (b)
of this section shall be applicable to--(1) systems of records exempted
pursuant to 5 U.S.C. 552a (j) and (k) and Sec. 1.23(c); (2) information
compiled in reasonable anticipation of a civil action or proceeding (See
5 U.S.C. 552(d)(5)); or (3) information pertaining to an individual
which is contained in, and inseparable from, another individual's
record.
(d) Format of request. (1) A record for notification of whether a
record exists shall:
(i) Be made in writing and signed by the person making the request,
who must be the individual about whom the record is maintained, or such
individual's duly authorized representative (See Sec. 1.34);
(ii) State that it is made pursuant to the Privacy Act, 5 U.S.C.
552a or these regulations, have marked ``Privacy Act Request'' on the
request and on the envelope;
(iii) Give the name of the system or subsystem or categories of
records to which access is sought, as specified in ``Privacy Act
Issuances'' published by the Office of the Federal Register and
referenced in the appendices to this subpart;
(iv) Describe the nature of the record(s) sought in sufficient
detail to enable Department personnel to locate the system of records
containing the record with a reasonable amount of effort. Whenever
possible, a request for access should describe the nature of the record
sought, the date of the record or the period in which the record was
compiled.
(v) Provide such identification of the requester as may be specified
in the appropriate appendix to this subpart; and
(vi) Be addressed or delivered in person to the office or officer of
the component indicated for the particular system or subsystem or
categories of records the individual wishes access to, as specified in
``Privacy Act Issuances'' published by the Office of the Federal
Register and referenced in the appendices to this subpart. Assistance in
ascertaining the appropriate component or in preparing a request for
notification may be obtained by a written request to this effect
addressed as specified in Appendix A of this part, as the address for
the Departmental Offices for ``Request for notification and access to
records and accountings of disclosures''.
(2) A request for access to records shall, in addition to complying
with paragraph (a)(1)(i) through (vi) of this section:
(i) State whether the requester wishes to inspect the records or
desires to have a copy made and furnished without first inspecting them;
(ii) If the requester desires to have a copy made, state the firm
agreement of the requester to pay the fees for duplication ultimately
determined in accordance with (31 CFR 1.6) Subpart A of this title,
unless such fees are waived pursuant to that section by the system
manager or other appropriate official as indicated in the appropriate
appendix to these regulations; and
(iii) Comply with any other requirement set forth in the applicable
appendix to this subpart or the ``Notice of Records Systems'' applicable
to the system in question. Requesters are hereby advised that any
request for access which does not comply with the foregoing requirements
and those set forth elsewhere in this Subpart C, will not be deemed
subject to the time constraints of this section, unless and until
amended so as to comply. However, components shall advise the requester
in what respect the request is deficient so that it may be processed.
This section applies only to records which are contained in a system of
records and which are in the possession
[[Page 42]]
or control of the component. (See 5 U.S.C. 552a (d) and (f))
(e) Requests for records not in control of component. (1) Treasury
employees shall make reasonable efforts to assist an oral requester to
ascertain to which office or officer a written request should be sent.
When the request is for a record which is not in the possession or
control of any component of the Department of the Treasury, the
requester shall be so advised.
(2) Where the record requested was created by a Department or agency
other than the Department of the Treasury or a component of the
Department and has been classified (e.g. National Defense or
Intelligence Information) or otherwise restrictively endorsed (e.g.
Office of Personnel Management records of FBI reports) by such other
Department or agency, and a copy is in the possession of a component of
the Department of the Treasury, that portion of the request shall be
referred to the originating agency for determination as to all issues in
accordance with the Privacy Act. In the case of a referral to another
agency under this paragraph, the requester shall be notified that such
portion of the request has been so referred and that the requester may
expect to hear from that agency.
(3) When information sought from a system manager or other
appropriate official in the Department of the Treasury includes
information furnished by other Federal agencies not classified or
otherwise restrictively endorsed, the system manager or other
appropriate official receiving the request shall consult with the
appropriate agency prior to making a decision to disclose or not to
disclose the record. The decision as to whether the record shall be
disclosed shall be made, in the first instance by the system manager or
other appropriate official maintaining the record. (See 5 U.S.C. 552a
(d) and (f))
(f) Date of receipt of request. A request for notification or access
to records shall be considered to have been received for purposes of
this subpart on the date on which the requirements of paragraph (d) of
this section have been satisfied. Requests for notification or access to
records and any separate agreement to pay shall be stamped or endorsed
with the date of receipt by the receiving office. The latest of such
stamped dates will be deemed to be the date of receipt of the request
for the purposes of this subpart. (See 5 U.S.C. 552a (d) and (f))
(g) Notification of determination--(1) In general. Notification of
determinations as to notification of whether a record exists or as to
whether to grant access to records requested will be made by the
officers designated in the appendices to this subpart. The notification
of the determination shall be mailed within 30 days (excluding
Saturdays, Sundays and legal public holidays) after the date of receipt
of the request, as determined in accordance with paragraph (f) of this
section. If it is not possible to respond within 30 days, the designated
officer shall inform the requester, stating the reason for the delay
(e.g. volume of records requested, scattered location of the records,
need to consult other agencies, or the difficulty of the legal issues
involved) and when a response will be dispatched. (See 5 U.S.C. 552a (d)
and (f))
(2) Granting of access. When it has been determined that the request
for access will be granted--(i) and a copy requested; such copy in a
form comprehensible to the requester shall be furnished promptly,
together with a statement of the applicable fees for duplication; and
(ii) and the right to inspect has been requested, the requester shall be
promptly notified in writing of the determination, and when and where
the requested records may be inspected. An individual seeking to inspect
such records may be accompanied by another person of such individual's
choosing. The individual seeking access shall be required to sign the
required form indicating that the Department of the Treasury is
authorized to discuss the contents of the subject record in the
accompanying person's presence. If, after making the inspection, the
individual making the request desires a copy of all or a portion of the
requested records, such copy in a form comprehensible to the individual
shall be furnished upon payment of the applicable fees for duplication.
Fees to be charged are as prescribed by 31 CFR part 1, Subpart A,
Sec. 1.6 Fees shall not be
[[Page 43]]
charged where they would amount, in the aggregate, to less than $3.00.
(See 5 U.S.C. 552a (d) and (f))
(3) Requirements for access to medical records. When access is
requested to medical records, including psychological records, the
responsible official may determine that such release could have an
adverse effect on the individual and that release will be made only to a
physician authorized in writing to have access to such records by the
individual making the request. Upon receipt of the authorization the
physician will be permitted to review the records or to receive copies
of the records by mail, upon proper verification of identity. (See 5
U.S.C. 552a (f) (3))
(4) Denial of request. When it is determined that the request for
notification of whether a record exists or access to records will be
denied (whether in whole or part or subject to conditions or
exceptions), the person making the request shall be so notified by mail
in accordance with paragraph (g)(1) of this section. The letter of
notification shall specify the city or other location where the
requested records are situated (if known), contain a statement of the
reasons for not granting the request as made, set forth the name and
title or position of the responsible official and advise the individual
making the request of the right to file suit in accordance with 5 U.S.C.
552a (g)(1)(B).
(5) Prohibition against the use of 5 U.S.C. 552 (b) exemptions.
Exemptions from disclosure under 5 U.S.C. 552 (b) (31 CFR part 1,
Subpart A, Sec. 1.2 (c)), may not be invoked for the purpose of
withholding from an individual any record which is otherwise accessible
to such individual under the Privacy Act, 5 U.S.C. 552a and this
subpart. (See 5 U.S.C. 552a (q))
(6) Records exempt in whole or in part. (i) When an individual
requests notification as to whether a record exists or access to records
concerning the individual which have been exempted from individual
access pursuant to 5 U.S.C. 552a (j) or which have been compiled in
reasonable anticipation of a civil action or proceeding in either a
court or before an administrative tribunal and the assertion of the
exemption is deemed necessary, the Department of the Treasury will
neither confirm nor deny the existence of the record but shall advise
the individual only that no record available to the individual pursuant
to the Privacy Act of 1974 has been identified.
(ii) Requests from individuals for access to records which have been
exempted from access pursuant to 5 U.S.C. 552a (k) shall be processed as
follows:
(A) Requests for information classified pursuant to Executive Order
11652 require the responsible component of the Department to review the
information to determine whether it continues to warrant classification
under the criteria of sections 1 and 5 (B), (C), (D) and (E) of the
Executive order. Information which no longer warrants classification
under these criteria shall be declassified and made available to the
individual. If the information continues to warrant classification, the
individual shall be advised that the information sought is classified,
that it has been reviewed and continues to warrant classification, and
that it has been exempted from access pursuant to 5 U.S.C. 552 (b)(1)
and 5 U.S.C. 552a (k)(1). Information which has been exempted pursuant
to 5 U.S.C. 552a (j) and which is also classified shall be reviewed as
required by this paragraph but the response to the individual shall be
in the form prescribed by paragraph (g)(6)(i) of this section.
(B) Requests for information which has been exempted from disclosure
pursuant to 5 U.S.C. 552a (k)(2) shall be responded to in the manner
provided in paragraph (g)(6)(i) of this section unless the requester
shows that the information has been used or is being used to deny the
individual any right, privilege or benefit for which he is eligible or
to which he would otherwise be entitled under federal law. In that
event, the individual shall be advised of the existence of the
information but such information as would identify a confidential source
shall be extracted or summarized in a manner which protects the source
to the maximum degree possible and the summary extract shall be provided
to the requesting individual.
(C) Information compiled as part of an employee background
investigation
[[Page 44]]
which has been exempted pursuant to 5 U.S.C. 552a (k)(5) shall be made
available to an individual upon request except to the extent that it
identifies the confidential source. Material identifying the
confidential sources shall be extracted or summarized in a manner which
protects the source to the maximum degree possible and the summary or
extract shall be provided to the requesting individual.
(D) Testing or examination material which has been exempted pursuant
to 5 U.S.C. 552a (k)(6) shall not be made available to an individual if
disclosure would compromise the objectivity or fairness of the testing
or examination process; but may be made available if no such compromise
possibility exists. (See 5 U.S.C. 552a (d)(5), (j) and (k)).
Sec. 1.27 Procedures for amendment of records pertaining to
individuals--format, agency review and appeal from initial
adverse agency determination.
(a) In general. Subject to the application of exemptions promulgated
by the head of each component, in accordance with Sec. 1.23(c), and
subject to Sec. 1.27(f), each component of the Department of the
Treasury, shall in conformance with 5 U.S.C. 552a(d)(2), permit an
individual to request amendment of a record pertaining to such
individual. Any request for amendment of records or any appeal that does
not fully comply with the requirements of this section and any
additional specific requirements imposed by the component in the
applicable appendix to this subpart will not be deemed subject to the
time constraints of paragraph (e) of this section, unless and until
amended so as to comply. However, components shall advise the requester
in what respect the request or appeal is deficient so that it may be
resubmitted or amended. (See 5 U.S.C. 552a (d) and (f))
(b) Form of request to amend records. In order to be subject to the
provisions of this section, a request to amend records shall:
(1) Be made in writing and signed by the person making the request,
who must be the individual about whom the record is maintained, or the
duly authorized representative of such individual;
(2) State that it is made pursuant to the Privacy Act, 5 U.S.C. 552a
or these regulations, have marked ``Privacy Act Amendment Request'' on
the request and on the envelope;
(3) Be addressed to the office or officer of the component specified
for such purposes in ``Privacy Act Issuances'' published by the Office
of the Federal Register and referenced in the appendices to this subpart
for that purpose; and
(4) Reasonably describe the records which the individual desires to
have amended, including, to the best of the requester's knowledge, dates
of letters requesting access to such records previously and dates of
letters in which notification concerning access was made, if any, and
the individual's documentation justifying the correction. (See U.S.C.
552a (d) and (f))
(c) Date of receipt of request. A request for amendment of records
pertaining to an individual shall be deemed to have been received for
purposes of this subpart when the requirements of paragraph (b) of this
section have been satisfied. The receiving office or officer shall stamp
or otherwise endorse the date of receipt of the request. (See 5 U.S.C.
552a (d) and (f))
(d) Review of requests to amend records. Officials responsible for
review of requests to amend records pertaining to an individual, as
specified in the appropriate appendix to this subpart, shall:
(1) Not later than 10 days (excluding Saturdays, Sundays, and legal
public holidays) after the date of receipt of such request, acknowledge
in writing such receipt; and
(2) Promptly, either--(i) Make any correction of any portion which
the individual believes and the official agrees is not accurate,
relevant, timely, or complete; or
(ii) Inform the individual of the refusal to amend the record in
accordance with the individual's request, the reason for the refusal,
and the name and business address of the officer designated in the
applicable appendix to this subpart, as the person who is to review such
refusal. (See 5 U.S.C. 552a (d) and (f))
(e) Administrative appeal--(1) In general. Each component shall
permit individuals to request a review of initial
[[Page 45]]
decisions made under paragraph (d) of this section, when an individual
disagrees with a refusal to amend this record. (See 5 U.S.C. 552a (d),
(f), and (g)(1))
(2) Form of request for administrative review of refusal to amend
record. At any time within 35 days after the date of the notification of
the initial decision described in paragraph (d)(2)(ii) of this section,
the requester may submit an administrative appeal from such refusal to
the official specified in the notification of the initial decision and
the appropriate appendix to this subpart. The appeal shall:
(i) Be made in writing stating any arguments in support thereof and
be signed by the person to whom the record pertains, or the duly
authorized representative of such official;
(ii) Be addressed to and mailed or hand delivered within 35 days of
the date of the initial decision, to the office or officer specified in
the appropriate appendix to this subpart and in the notification. (See
the appendices to this subpart for the address to which appeals made by
mail should be addressed);
(iii) Have clearly marked on the appeal and on the envelope,
``Privacy Act Amendment Appeal'';
(iv) Reasonably describe the records requested to be amended; and
(v) Specify the date of the initial request, to amend records, and
the date of the letter giving notification that the request was denied.
(See 5 U.S.C. 552a (d) and (f))
(3) Date of receipt. Appeals shall be promptly stamped with the date
of their receipt by the office to which addressed and such stamped date
will be deemed to be the date of receipt for all purposes of this
subpart. The receipt of the appeal shall be acknowledged within 10 days
(excluding Saturdays, Sundays, and legal public holidays) from the date
of the receipt (unless the determination on appeal is dispatched in 10
days, in which case, no acknowledgement is required) by the responsible
official and the requester advised of the date of receipt established by
the foregoing and when a response is due in accordance with this
paragraph. (See 5 U.S.C. 552a (d) and (f))
(4) Review of administrative appeals from denial of requests to
amend records. Officials responsible for deciding administrative appeals
from denials of requests to amend records pertaining to an individual,
as specified in the appendices to this subpart shall: Complete the
review, and notify the requester of the final agency decision within 30
days (exclusive of Saturdays, Sundays and legal public holidays) after
the date of receipt of such appeal, unless the time is extended by the
head of the agency or the delegate of such official, for good cause
shown. If such final agency decision is to refuse to amend the record,
in whole or in part, the requester shall also be advised of the right--
(i) to file a concise ``Statement of Disagreement'' setting forth the
reasons for his disagreement with the decision which shall be filed
within 35 days of the date of the notification of the final agency
decision and (ii) to judicial review of the final agency decision under
5 U.S.C. 552a(g)(1)(A). (See 5 U.S.C. 552a (d), (f) and (g)(1))
(5) Notation on record and distribution of statements of
disagreement. The system manager is responsible, in any disclosure
containing information about which an individual has filed a ``Statement
of Disagreement'', occurring after the filing of the statement under
paragraph (e)(4) of this section, for clearly noting any portion of the
record which is disputed and providing copies of the statement and, if
deemed appropriate, a concise statement of the component's reasons for
not making the amendments requested to persons or other agencies to whom
the disputed record has been disclosed. (See 5 U.S.C. 552a(d)(4))
(f) Records not subject to correction under the Privacy Act. The
following records are not subject to correction or amendment by
individuals:
(1) Transcripts or written statements made under oath; and
(2) Transcripts of Grand Jury proceedings, judicial or quasi-
judicial proceedings which form the official record of those
proceedings; and
(3) Pre-sentence reports comprising the property of the courts but
maintained in agency files; and
[[Page 46]]
(4) Records pertaining to the determination, the collection and the
payment of the Federal taxes; and
(5) Records duly exempted from correction by notice published in the
Federal Register; and
(6) Records compiled in reasonable anticipation of a civil action or
proceeding.
Sec. 1.28 Training, rules of conduct, penalties for non-compliance.
(a) Training. Subject to policy guidance and regulations issued by
the Deputy Secretary, who has Departmentwide responsibility therefor,
each component shall institute a training program to instruct employees
and employees of Government contractors covered by 5 U.S.C. 552a(m), who
are involved in the design, development, operation or maintenance of any
system of records, on a continuing basis with respect to the duties and
responsibilities imposed on them and the rights conferred on individuals
by the Privacy Act, the regulations in this subpart, including the
appendices thereto, and any other related regulations. Such training
shall provide suitable emphasis on the civil and criminal penalties
imposed on the Department and the individual employees by the Privacy
Act for non-compliance with specified requirements of the Act as
implemented by the regulations in this subpart. (See 5 U.S.C.
552a(e)(9))
(b) Rules of conduct. In addition, to the Standards of Conduct
published in part O of this title, particularly 31 CFR 0.735-44, the
following are applicable to employees of the Department of the Treasury
(including, to the extent required by the contract or 5 U.S.C. 552a(m),
Government contractors and employees of such contractors), who are
involved in the design, development, operation or maintenance of any
system of records, or in maintaining any records, for or on behalf of
the Department, including any component thereof.
(1) The head of each office of a component of the Department shall
be responsible for assuring that employees subject to such official's
supervision are advised of the provisions of the Privacy Act, including
the criminal penalties and civil liabilities provided therein, and the
regulations in this subpart, and that such employees are made aware of
their individual and collective responsibilities to protect the security
of personal information, to assure its accuracy, relevance, timeliness
and completeness, to avoid unauthorized disclosure either orally or in
writing, and to insure that no information system concerning
individuals, no matter how small or specialized is maintained without
public notice.
(2) Employees of the Department of the Treasury involved in the
design, development, operation, or maintenance of any system of records,
or in maintaining any record shall:
(i) Collect no information of a personal nature from individuals
unless authorized to collect it to achieve a function or carry out a
responsibility of the Department;
(ii) Collect from individuals only that information which is
necessary to Department functions or responsibilities, unless related to
a system exempted under 5 U.S.C. 552a (j) or (k):
(iii) Collect information, wherever possible, directly from the
individual to whom it relates, unless related to a system exempted under
5 U.S.C. 552a(j);
(iv) Inform individuals from whom information is collected about
themselves of the authority for collection, the purposes thereof, the
use that will be made of the information, and the effects, both legal
and practical, of not furnishing the information. (While this provision
does not explicitly require it, where feasible, third party sources
should be informed of the purposes for which information they are asked
to provide will be used.);
(v) Neither collect, maintain, use nor disseminate information
concerning an individual's religious or political beliefs or activities
or membership in associations or organizations, unless (A) the
individual has volunteered such information for the individual's own
benefits; (B) the information is expressly authorized by statute to be
collected, maintained, used or disseminated; or (C) the activities
involved are pertinent to and within the scope of an authorized
investigation, adjudication or correctional activity;
(vi) Advise their supervisors of the existence or contemplated
development
[[Page 47]]
of any record system which is capable of retrieving information about
individuals by individual identifier;
(vii) Disseminate no information concerning individuals outside the
Department except when authorized by 5 U.S.C. 552a or pursuant to a
routine use published in the Federal Register;
(viii) Assure that an accounting is kept in the prescribed form, of
all dissemination of personal information outside the Department,
whether made orally or in writing, unless disclosed under 5 U.S.C. 552
and subpart A of this part;
(ix) Maintain and process information concerning individuals with
care in order to insure that no inadvertent disclosure of the
information is made either within or without the Department; and
(x) Assure that the proper Department authorities are aware of any
information in a system maintained by the Department which is not
authorized to be maintained under the provisions of the Privacy Act of
1974, including information on First Amendment Activities, information
that is inaccurate, irrelevant or so incomplete as to risk unfairness to
the individual concerned.
(3) Heads of components within the Department or their delegates
shall, at least annually, review the record systems subject to their
supervision to insure compliance with the provisions of the Privacy Act
of 1974 and the regulations in this subpart. (See 5 U.S.C. 552a (e)(9),
(i) and (m))
(c) Criminal penalties. (1) The Privacy Act imposes criminal
penalties on the conduct of Government officers or employees as follows:
Any officer or employee of an agency (which term includes the Department
of the Treasury):
(i) Who by virtue of the official's employment or official position,
has possession of, or access to, agency records which contain
individually identifiable information the disclosure of which is
prohibited by this section (5 U.S.C. 552a) or regulations established
thereunder, and who knowing that disclosure of the specific material is
so prohibited, willfully discloses the material in any manner to any
person or agency not entitled to receive it, or
(ii) Who willfully maintains a system of records without meeting the
notice requirements of paragraph (e)(4) of this section (5 U.S.C.
552a)--shall be guilty of a misdemeanor and fined not more than $5,000.
(2) The Act also imposes a collateral criminal penalty on the
conduct of any person as follows:
``Any person who knowingly and willfully requests or obtains any
record concerning an individual from an agency under false pretenses
shall be guilty of a misdemeanor and fined not more than $5,000.''
(3) For the purposes of 5 U.S.C. 552a (i), the provisions of
paragraph (c)(1) of this section are applicable to Government
contractors and employees of such contractors who by contract, operate
by or on behalf of the Department of the Treasury a system of records to
accomplish a Departmental function. Such contractor and employees are
considered employees of the Department of the Treasury for the purposes
of 5 U.S.C. 552a(i). (See 5 U.S.C. 552a (i) and (m).)
Sec. 1.29 Records transferred to Federal Records Center or National
Archives of the United States.
(a) Records transferred to the Administrator of General Services for
storage in the Federal Records Center. Records pertaining to an
identifiable individual which are transferred to the Federal Records
Center in accordance with 44 U.S.C. 3103 shall, for the purposes of the
Privacy Act, 5 U.S.C. 552a, be considered to be maintained by the
component which deposited the record and shall be subject to the
provisions of the Privacy Act and this subpart. The Administrator of
General Services shall not disclose such records except to the
Department of the Treasury or to others under rules consistent with the
Privacy Act which may be established by the Department of the Treasury
or a component. If such records are retrieved for the purpose of making
a determination about an individual, they must be reviewed for accuracy,
relevance, timeliness, and completeness.
(b) Records transferred to the National Archives of the United
States. (1) Records transferred to National Archives prior to September
27, 1975. Records pertaining to an identifiable individual
[[Page 48]]
transferred to the National Archives prior to September 27, 1975, as a
record which has sufficient historical or other value to warrant its
continued preservation by the United States Government shall be
considered to be maintained by the National Archives, and
(i) Shall not be subject to 5 U.S.C. 552a,
(ii) Except, that a statement describing such records [modeled after
5 U.S.C. 552a (e)(4) (A) through (G)] shall be published in the Federal
Register.
(2) Records transferred to National Archives on or after September
27, 1975. Records pertaining to an identifiable individual transferred
to the National Archives as a record which has sufficient historical or
other value to warrant its continued preservation by the United States
Government, on or after September 27, 1975, shall be considered to be
maintained by the National Archives, and
(i) Shall not be subject to 5 U.S.C. 552a,
(ii) Except, that a statement describing such records in accordance
with 5 U.S.C. 552a (e)(4) (A) through (G) shall be published in the
Federal Register and rules of conduct and training in accordance with 5
U.S.C. 552 (e) (9) are to be established by the National Archives. (See
5 U.S.C. 552a (e))
Sec. 1.30 Application to system of records maintained by Government
contractors.
When a component contracts for the operation of a system of records,
to accomplish a Departmental function, the provisions of the Privacy
Act, 5 U.S.C. 552a, and this subpart shall be applicable to such system.
The component shall have responsibility for insuring that the contractor
complies with the contract requirements relating to privacy.
Sec. 1.31 Sale or rental of mailing lists.
(a) In general. An individual's name and address shall not be sold
or rented by a component unless such action is specifically authorized
by law.
(b) Withholding of names and addresses. This section shall not be
construed to require the withholding of names and addresses otherwise
permitted to be made public. (See 5 U.S.C. 552a (n)).
Sec. 1.32 Use and disclosure of social security numbers.
(a) In general. An individual shall not be denied any right,
benefit, or privilege provided by law by a component because of such
individual's refusal to disclose his social security number.
(b) Exceptions. The provisions of paragraph (a) of this section
shall not apply with respect to:
(1) Any disclosure which is required by Federal statute, or
(2) The disclosure of a social security number to any Federal,
State, or local agency maintaining a system of records in existence and
operating before January 1, 1975, if such disclosure was required under
statute or regulation adopted prior to such date to verify the identity
of an individual.
(c) Requests for disclosure of social security number. Any component
which requests an individual to disclose his or her social security
account number shall inform that individual whether:
(1) Disclosure is mandatory or voluntary.
(2) By what statutory or other authority such number is solicited,
and
(3) What uses will be made of it. (See section 7 of the Privacy Act
of 1974 set forth at 5 U.S.C. 552a, note.)
Sec. 1.34 Guardianship.
The parent or guardian of a minor or a person judicially determined
to be incompetent shall, in addition to establishing the identity of the
minor or other person represented, establish parentage or guardianship
by furnishing a copy of a birth certificate showing parentage or a court
order establishing the guardianship and may thereafter, act on behalf of
such individual. (See 5 U.S.C. 552a (h))
Sec. 1.35 Information forms.
(a) Review of forms. Except for forms developed and used by
constituent units, the Deputy Assistant Secretary for Administration
shall be responsible for reviewing all forms developed and used by the
Department of the Treasury to collect information from and about
individuals. The heads of components shall each be responsible for the
review of forms used by such component to collect information from and
about individuals.
[[Page 49]]
(b) Scope of review. The responsible officers shall review each form
for the purpose of eliminating any requirement for information that is
not relevant and necessary to carry out an agency function and to
accomplish the following objectives;
(1) To insure that no information concerning religion, political
beliefs or activities, association memberships (other than those
required for a professional license), or the exercise of First Amendment
rights is required to be disclosed unless such requirement of disclosure
is expressly authorized by statute or is pertinent to, and within the
scope of, any authorized law enforcement activity;
(2) To insure that the form or a separate form that can be retained
by the individual makes clear to the individual which information he is
required by law to disclose and the authority for that requirement and
which information is voluntary;
(3) To insure that the form or a separate form that can be retained
by the individual states clearly the principal purpose or purposes for
which the information is being collected, and summarizes concisely the
routine uses that will be made of the information;
(4) To insure that the form or a separate form that can be retained
by the individual clearly indicates to the individual the effect in
terms of rights, benefits or privileges of not providing all or part of
the requested information; and
(5) To insure that any form requesting disclosure of a Social
Security Number, or a separate form that can be retained by the
individual, clearly advises the individual of the statute or regulation
requiring disclosure of the number or clearly advises the individual
that disclosure is voluntary and that no consequence will follow from
the refusal to disclose it, and the uses that will be made of the number
whether disclosed mandatorily and voluntarily.
(c) Revision of forms. Any form which does not meet the objectives
specified in the Privacy Act and in this section, shall be revised to
conform thereto. A separate statement may be used in instances when a
form does not conform. This statement will accompany a form and shall
include all the information necessary to accomplish the objectives
specified in the Privacy Act and this section.
Sec. 1.36 Systems exempt in whole or in part from provisions of 5
U.S.C. 552a and this part.
(a) In General. In accordance with 5 U.S.C. 552a(j) and (k) and
Sec. 1.23(c), the Department of the Treasury hereby exempts the systems
of records identified below from the following provisions of the Privacy
Act for the reasons indicated.
(b) Authority. These rules are promulgated pursuant to the authority
vested in the Secretary of the Treasury by 5 U.S.C. 552a(j) and (k) and
pursuant to the authority of Sec. 123(c).
(c) General exemptions under 5 U.S.C. 552a(j)(2). (1) Under 5 U.S.C.
552a(j)(2), the head of any agency may promulgate rules to exempt any
system of records within the agency from certain provisions of the
Privacy Act of 1974 if the agency or component thereof that maintains
the system performs as its principal function any activities pertaining
to the enforcement of criminal laws. Certain components of the
Department of the Treasury have as their principal function activities
pertaining to the enforcement of criminal laws and protective service
activities which are necessary to assure the safety of individuals
protected by the Department pursuant to the provisions of 18 U.S.C.
3056. This paragraph applies to the following systems of records
maintained by the Department of the Treasury:
(i) Departmental Offices:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
DO .190................................... Investigation Data
Management System.
DO .200................................... FinCEN Database.
DO .212................................... Suspicious Activity
Reporting System.
DO .213................................... Bank Secrecy Act Reports
System.
------------------------------------------------------------------------
(ii) Bureau of Alcohol, Tobacco and Firearms:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
ATF .003.................................. Criminal Investigation
Report System.
------------------------------------------------------------------------
(iii) Comptroller of the Currency:
[[Page 50]]
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
CC .013................................... Enforcement and Compliance
Information.
CC .500................................... Chief Counsel's Management
Information System.
------------------------------------------------------------------------
(iv) U.S. Customs Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
CS .053................................... Confidential Source
Identification File.
CS .127................................... Internal Affairs Records
System.
CS .129................................... Investigations Record
System.
CS .171................................... Pacific Basin Reporting
Network.
CS .213................................... Seized Assets and Case
Tracking System (SEACATS).
CS .244................................... Treasury Enforcement
Communications System
(TECS).
CS .270................................... Background-Record File of
Non-Customs Employees.
CS .285................................... Automated Index to Central
Enforcement Files.
------------------------------------------------------------------------
(v) Bureau of Engraving and Printing.
(vi) Federal Law Enforcement Training Center.
(vii) Financial Management Service.
(viii) Internal Revenue Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
IRS 34.022................................ National Background
Investigations Center
Management Information
System (NBICMIS).
IRS 46.002................................ Case Management and Time
Reporting System, Criminal
Investigation Division.
IRS 46.003................................ Confidential Informants,
Criminal Investigation
Division.
IRS 46.005................................ Electronic Surveillance
Files, Criminal
Investigation Division.
IRS 46.009................................ Centralized Evaluation and
Processing of Information
Items (CEPIIs), Criminal
Investigation Division.
IRS 46.015................................ Relocated Witnesses,
Criminal Investigation
Division.
IRS 46.016................................ Secret Service Details,
Criminal Investigation
Division.
IRS 46.022................................ Treasury Enforcement
Communications System
(TECS).
IRS 46.050................................ Automated Information
Analysis System.
IRS 60.001................................ Assault and Threat
Investigation Files.
IRS 60.002................................ Bribery Investigation Files.
IRS 60.004................................ Disclosure Investigation
Files.
IRS 90.001................................ Chief Counsel Criminal Tax
Case Files.
------------------------------------------------------------------------
(ix) U.S. Mint
(x) Bureau of the Public Debt
(xi) U.S. Secret Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
USSS .003................................. Criminal Investigation
Information System.
USSS .006................................. Non-Criminal Investigation
Information System.
USSS .007................................. Protection Information
System.
------------------------------------------------------------------------
(xii) Office of Thrift Supervision:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
OTS .001.................................. Confidential Individual
Information System.
OTS .004.................................. Criminal Referral Database
------------------------------------------------------------------------
(2) The Department hereby exempts the systems of records listed in
paragraphs (c)(1)(i) through (xii) of this section from the following
provisions of 5 U.S.C. 552a, pursuant to 5 U.S.C. 552a(j)(2): 5 U.S.C.
552a(c)(3) and (4), 5 U.S.C. 552a(d)(1), (2), (3), (4), 5 U.S.C.
552a(e)(1), (2) and (3), 5 U.S.C. 552a(e)(4)(G), (H), and (I), 5 U.S.C.
552a(e)(5) and (8), 5 U.S.C. 552a(f), and 5 U.S.C. 552a(g).
(d) Reasons for exemptions under 5 U.S.C. 552a(j)(2). (1) 5 U.S.C.
552a(e)(4)(G) and (f)(l) enable individuals to inquire whether a system
of records contains records pertaining to them. Application of these
provisions to the systems of records would give individuals an
opportunity to learn whether they have been identified as suspects or
subjects of investigation. As further described in the following
paragraph, access to such knowledge would impair the Department's
ability to carry out its mission, since individuals could:
(i) Take steps to avoid detection;
(ii) Inform associates that an investigation is in progress;
(iii) Learn the nature of the investigation;
(iv) Learn whether they are only suspects or identified as law
violators;
(v) Begin, continue, or resume illegal conduct upon learning that
they are not identified in the system of records; or
(vi) Destroy evidence needed to prove the violation.
(2) 5 U.S.C. 552a(d)(1), (e)(4)(H) and (f)(2), (3) and (5) grant
individuals access to records pertaining to them. The application of
these provisions to the systems of records would compromise the
Department's ability to provide useful tactical and strategic
information to law enforcement agencies.
(i) Permitting access to records contained in the systems of records
would
[[Page 51]]
provide individuals with information concerning the nature of any
current investigations and would enable them to avoid detection or
apprehension by:
(A) Discovering the facts that would form the basis for their
arrest;
(B) Enabling them to destroy or alter evidence of criminal conduct
that would form the basis for their arrest; and
(C) Using knowledge that criminal investigators had reason to
believe that a crime was about to be committed, to delay the commission
of the crime or commit it at a location that might not be under
surveillance.
(ii) Permitting access to either on-going or closed investigative
files would also reveal investigative techniques and procedures, the
knowledge of which could enable individuals planning crimes to structure
their operations so as to avoid detection or apprehension.
(iii) Permitting access to investigative files and records could,
moreover, disclose the identity of confidential sources and informers
and the nature of the information supplied and thereby endanger the
physical safety of those sources by exposing them to possible reprisals
for having provided the information. Confidential sources and informers
might refuse to provide criminal investigators with valuable information
unless they believed that their identities would not be revealed through
disclosure of their names or the nature of the information they
supplied. Loss of access to such sources would seriously impair the
Department's ability to carry out its mandate.
(iv) Furthermore, providing access to records contained in the
systems of records could reveal the identities of undercover law
enforcement officers who compiled information regarding the individual's
criminal activities and thereby endanger the physical safety of those
undercover officers or their families by exposing them to possible
reprisals.
(v) By compromising the law enforcement value of the systems of
records for the reasons outlined in paragraphs (d)(2)(i) through (iv) of
this section, permitting access in keeping with these provisions would
discourage other law enforcement and regulatory agencies, foreign and
domestic, from freely sharing information with the Department and thus
would restrict the Department's access to information necessary to
accomplish its mission most effectively.
(vi) Limitation on access to the material contained in the
protective intelligence files is considered necessary to the
preservation of the utility of intelligence files and in safeguarding
those persons the Department is authorized to protect. Access to the
protective intelligence files could adversely affect the quality of
information available to the Department; compromise confidential
sources, hinder the ability of the Department to keep track of persons
of protective interest; and interfere with the Department's protective
intelligence activities by individuals gaining access to protective
intelligence files.
(vii) Many of the persons on whom records are maintained in the
protective intelligence suffer from mental aberrations. Knowledge of
their condition and progress comes from authorities, family members and
witnesses. Many times this information comes to the Department as a
result of two party conversations where it would be impossible to hide
the identity of informants. Sources of information must be developed,
questions asked and answers recorded. Trust must be extended and
guarantees of confidentiality and anonymity must be maintained. Allowing
access to information of this kind to individuals who are the subjects
of protective interest may well lead to violence directed against an
informant by a mentally disturbed individual.
(viii) Finally, the dissemination of certain information that the
Department may maintain in the systems of records is restricted by law.
(3) 5 U.S.C. 552a(d)(2), (3) and (4), (e)(4)(H), and (f)(4) permit
an individual to request amendment of a record pertaining to him or her
and require the agency either to amend the record, or to note the
disputed portion of the record and to provide a copy of the individual's
statement of disagreement with the agency's refusal to amend a record to
persons or other agencies to
[[Page 52]]
whom the record is thereafter disclosed. Since these provisions depend
on the individual's having access to his or her records, and since these
rules exempt the systems of records from the provisions of 5 U.S.C. 552a
relating to access to records, for the reasons set out in paragraph
(d)(2) of this section, these provisions should not apply to the systems
of records.
(4) 5 U.S.C. 552a(c)(3) requires an agency to make accountings of
disclosures of a record available to the individual named in the record
upon his or her request. The accountings must state the date, nature,
and purpose of each disclosure of the record and the name and address of
the recipient.
(i) The application of this provision would impair the ability of
law enforcement agencies outside the Department of the Treasury to make
effective use of information provided by the Department. Making
accountings of disclosures available to the subjects of an investigation
would alert them to the fact that another agency is conducting an
investigation into their criminal activities and could reveal the
geographic location of the other agency's investigation, the nature and
purpose of that investigation, and the dates on which that investigation
was active. Violators possessing such knowledge would be able to take
measures to avoid detection or apprehension by altering their
operations, by transferring their criminal activities to other
geographical areas, or by destroying or concealing evidence that would
form the basis for arrest. In the case of a delinquent account, such
release might enable the subject of the investigation to dissipate
assets before levy.
(ii) Moreover, providing accountings to the subjects of
investigations would alert them to the fact that the Department has
information regarding their criminal activities and could inform them of
the general nature of that information. Access to such information could
reveal the operation of the Department's information-gathering and
analysis systems and permit violators to take steps to avoid detection
or apprehension.
(iii) The release of such information to the subject of a protective
intelligence file would provide significant information concerning the
nature of an investigation, and could result in impeding or compromising
the efforts of Department personnel to detect persons suspected of
criminal activities or to collect information necessary for the proper
evaluation of persons considered to be of protective interest.
(5) 5 U.S.C. 552(c)(4) requires an agency to inform any person or
other agency about any correction or notation of dispute that the agency
made in accordance with 5 U.S.C. 552a(d) to any record that the agency
disclosed to the person or agency if an accounting of the disclosure was
made. Since this provision depends on an individual's having access to
and an opportunity to request amendment of records pertaining to him or
her, and since these rules exempt the systems of records from the
provisions of 5 U.S.C. 552a relating to access to and amendment of
records, for the reasons set out in paragraph (f)(3) of this section,
this provision should not apply to the systems of records.
(6) 5 U.S.C. 552a(e)(4)(I) requires an agency to publish a general
notice listing the categories of sources for information contained in a
system of records. The application of this provision to the systems of
records could compromise the Department's ability to provide useful
information to law enforcement agencies, since revealing sources for the
information could:
(i) Disclose investigative techniques and procedures;
(ii) Result in threats or reprisals against informers by the
subjects of investigations; and
(iii) Cause informers to refuse to give full information to criminal
investigators for fear of having their identities as sources disclosed.
(7) 5 U.S.C. 552a(e)(1) requires an agency to maintain in its
records only such information about an individual as is relevant and
necessary to accomplish a purpose of the agency required to be
accomplished by statute or executive order. The term ``maintain,'' as
defined in 5 U.S.C. 552a(a)(3), includes
[[Page 53]]
``collect'' and ``disseminate.'' The application of this provision to
the systems of records could impair the Department's ability to collect
and disseminate valuable law enforcement information.
(i) At the time that the Department collects information, it often
lacks sufficient time to determine whether the information is relevant
and necessary to accomplish a Treasury Department purpose.
(ii) In many cases, especially in the early stages of investigation,
it may be impossible to immediately determine whether information
collected is relevant and necessary, and information that initially
appears irrelevant and unnecessary often may, upon further evaluation or
upon collation with information developed subsequently, prove
particularly relevant to a law enforcement program.
(iii) Compliance with the records maintenance criteria listed in the
foregoing provision would require the periodic up-dating of the
Department's protective intelligence files to insure that the records
maintained in the system remain timely and complete.
(iv) Not all violations of law discovered by the Department fall
within the investigative jurisdiction of the Department of the Treasury.
To promote effective law enforcement, the Department will have to
disclose such violations to other law enforcement agencies, including
State, local and foreign agencies, that have jurisdiction over the
offenses to which the information relates. Otherwise, the Department
might be placed in the position of having to ignore information relating
to violations of law not within the jurisdiction of the Department of
the Treasury when that information comes to the Department's attention
during the collation and analysis of information in its records.
(8) 5 U.S.C. 552a(e)(2) requires an agency to collect information to
the greatest extent practicable directly from the subject individual
when the information may result in adverse determinations about an
individual's rights, benefits, and privileges under Federal programs.
The application of this provision to the systems of records would impair
the Department's ability to collate, analyze, and disseminate
investigative, intelligence, and enforcement information.
(i) Most information collected about an individual under criminal
investigation is obtained from third parties, such as witnesses and
informants. It is usually not feasible to rely upon the subject of the
investigation as a source for information regarding his criminal
activities.
(ii) An attempt to obtain information from the subject of a criminal
investigation will often alert that individual to the existence of an
investigation, thereby affording the individual an opportunity to
attempt to conceal his criminal activities so as to avoid apprehension.
(iii) In certain instances, the subject of a criminal investigation
is not required to supply information to criminal investigators as a
matter of legal duty.
(iv) During criminal investigations it is often a matter of sound
investigative procedure to obtain information from a variety of sources
to verify information already obtained.
(9) 5 U.S.C. 552a(e)(3) requires an agency to inform each individual
whom it asks to supply information, on the form that it uses to collect
the information or on a separate form that the individual can retain, of
the agency's authority for soliciting the information; whether
disclosure of information is voluntary or mandatory; the principal
purposes for which the agency will use the information; the routine uses
that may be made of the information; and the effects on the individual
of not providing all or part of the information. The systems of records
should be exempted from this provision to avoid impairing the
Department's ability to collect and collate investigative, intelligence,
and enforcement data.
(i) Confidential sources or undercover law enforcement officers
often obtain information under circumstances in which it is necessary to
keep the true purpose of their actions secret so as not to let the
subject of the investigation or his or her associates know that a
criminal investigation is in progress.
(ii) If it became known that the undercover officer was assisting in
a criminal investigation, that officer's
[[Page 54]]
physical safety could be endangered through reprisal, and that officer
may not be able to continue working on the investigation.
(iii) Individuals often feel inhibited in talking to a person
representing a criminal law enforcement agency but are willing to talk
to a confidential source or undercover officer whom they believe not to
be involved in law enforcement activities.
(iv) Providing a confidential source of information with written
evidence that he or she was a source, as required by this provision,
could increase the likelihood that the source of information would be
subject to retaliation by the subject of the investigation.
(v) Individuals may be contacted during preliminary information
gathering, surveys, or compliance projects concerning the administration
of the internal revenue laws before any individual is identified as the
subject of an investigation. Informing the individual of the matters
required by this provision would impede or compromise subsequent
investigations.
(vi) Finally, application of this provision could result in an
unwarranted invasion of the personal privacy of the subject of the
criminal investigation, particularly where further investigation reveals
that the subject was not involved in any criminal activity.
(10) 5 U.S.C. 552a(e)(5) requires an agency to maintain all records
it uses in making any determination about any individual with such
accuracy, relevance, timeliness, and completeness as is reasonably
necessary to assure fairness to the individual in the determination.
(i) Since 5 U.S.C. 552a(a)(3) defines ``maintain'' to include
``collect'' and ``disseminate,'' application of this provision to the
systems of records would hinder the initial collection of any
information that could not, at the moment of collection, be determined
to be accurate, relevant, timely, and complete. Similarly, application
of this provision would seriously restrict the Department's ability to
disseminate information pertaining to a possible violation of law to law
enforcement and regulatory agencies. In collecting information during a
criminal investigation, it is often impossible or unfeasible to
determine accuracy, relevance, timeliness, or completeness prior to
collection of the information. In disseminating information to law
enforcement and regulatory agencies, it is often impossible to determine
accuracy, relevance, timeliness, or completeness prior to dissemination,
because the Department may not have the expertise with which to make
such determinations.
(ii) Information that may initially appear inaccurate, irrelevant,
untimely, or incomplete may, when collated and analyzed with other
available information, become more pertinent as an investigation
progresses. In addition, application of this provision could seriously
impede criminal investigators and intelligence analysts in the exercise
of their judgment in reporting results obtained during criminal
investigations.
(iii) Compliance with the records maintenance criteria listed in the
foregoing provision would require the periodic up-dating of the
Department's protective intelligence files to insure that the records
maintained in the system remain timely and complete.
(11) 5 U.S.C. 552a(e)(8) requires an agency to make reasonable
efforts to serve notice on an individual when the agency makes any
record on the individual available to any person under compulsory legal
process, when such process becomes a matter of public record. The
systems of records should be exempted from this provision to avoid
revealing investigative techniques and procedures outlined in those
records and to prevent revelation of the existence of an ongoing
investigation where there is need to keep the existence of the
investigation secret.
(12) 5 U.S.C. 552a(g) provides for civil remedies to an individual
when an agency wrongfully refuses to amend a record or to review a
request for amendment, when an agency wrongfully refuses to grant access
to a record, when an agency fails to maintain accurate, relevant,
timely, and complete records which are used to make a determination
adverse to the individual, and when an agency fails to comply with any
other provision of 5 U.S.C. 552a so as to adversely affect the
individual. The systems of records
[[Page 55]]
should be exempted from this provision to the extent that the civil
remedies may relate to provisions of 5 U.S.C. 552a from which these
rules exempt the systems of records, since there should be no civil
remedies for failure to comply with provisions from which the Department
is exempted. Exemption from this provision will also protect the
Department from baseless civil court actions that might hamper its
ability to collate, analyze, and disseminate investigative,
intelligence, and law enforcement data.
(e) Specific exemptions under 5 U.S.C. 552a(k)(1). (1) Under 5
U.S.C. 552a(k)(1), the head of any agency may promulgate rules to exempt
any system of records within the agency from certain provisions of the
Privacy Act of 1974 to the extent that the system contains information
subject to the provisions of 5 U.S.C. 552(b)(1). This paragraph applies
to the following system of records maintained by the Department of the
Treasury:
Departmental Offices:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
DO .200................................... FinCEN Database.
------------------------------------------------------------------------
(2) The Department of the Treasury hereby exempts the system of
records listed in paragraph (e)(1) of this section from the following
provisions of 5 U.S.C. 552a, pursuant to 5 U.S.C. 552a(k)(1): 5 U.S.C.
552a(c)(3), 5 U.S.C. 552a(d)(1), (2), (3) and (4), 5 U.S.C. 552a(e)(1),
5 U.S.C. 552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f).
(f) Reasons for exemptions under 5 U.S.C. 552a(k)(1). The reason for
invoking the exemption is to protect material required to be kept secret
in the interest of national defense or foreign policy pursuant to
Executive Order 12958 (or successor or prior Executive Order).
(g) Specific exemptions under 5 U.S.C. 552a(k)(2). (1) Under 5
U.S.C. 552a(k)(2), the head of any agency may promulgate rules to exempt
any system of records within the agency from certain provisions of the
Privacy Act of 1974 if the system is investigatory material compiled for
law enforcement purposes and for the purposes of assuring the safety of
individuals protected by the Department pursuant to the provisions of 18
U.S.C. 3056. This paragraph applies to the following systems of records
maintained by the Department of the Treasury:
(i) Departmental Offices:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
DO .114................................... Foreign Assets Control
Enforcement Records.
DO .144................................... General Counsel Litigation
Referral and Reporting
System.
DO .190................................... Investigation Data
Management System.
DO .200................................... FinCEN Database.
DO .212................................... Suspicious Activity
Reporting System.
DO .213................................... Bank Secrecy Act Reports
System.
------------------------------------------------------------------------
(ii) Bureau of Alcohol, Tobacco and Firearms:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
ATF .008.................................. Regulatory Enforcement
Record System.
ATF .009.................................. Technical and Scientific
Services Record System.
------------------------------------------------------------------------
(iii) Comptroller of the Currency
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
CC .013................................... Enforcement and Compliance
Information.
CC .500................................... Chief Counsel's Management
Information System.
------------------------------------------------------------------------
(iv) U.S. Customs Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
CS .021................................... Arrest/Seizure/Search Report
and Notice of Penalty File.
CS .022................................... Attorney Case File.
CS .041................................... Cartmen or Lightermen.
CS .043................................... Case Files (Associate Chief
Counsel--Gulf Custom
Management Center).
CS .046................................... Claims Case File.
CS .053................................... Confidential Source
Identification File.
CS .057................................... Container Station Operator
Files.
CS .058................................... Cooperating Individual
Files.
CS .061................................... Court Case File.
CS .069................................... Customhouse Brokers File
(Chief Counsel).
CS .077................................... Disciplinary Action,
Grievances and Appeal Case
Files.
CS .098................................... Fines, Penalties, and
Forfeitures Records.
CS .099................................... Fines, Penalties, and
Forfeiture Files
(Supplemental Petitions).
CS .100................................... Fines, Penalties, and
Forfeiture Records
(Headquarters).
CS .122................................... Information Received File.
CS .125................................... Intelligence Log.
CS .127................................... Internal Affairs Records
System.
CS .129................................... Investigations Record
System.
CS .133................................... Justice Department Case
File.
CS .138................................... Litigation Issue Files.
[[Page 56]]
CS .159................................... Notification of Personnel
Management Division when an
employee is placed under
investigation by the Office
of Internal Affairs.
CS .171................................... Pacific Basin Reporting
Network.
CS .186................................... Personnel Search.
CS .190................................... Personnel Case File.
CS .197................................... Private Aircraft/Vessel
Inspection Reporting
System.
CS .206................................... Regulatory Audits of
Customhouse Brokers.
CS .212................................... Search/Arrest/Seizure
Report.
CS .213................................... Seized Assets and Case
Tracking System (SEACATS).
CS .214................................... Seizure File.
CS .224................................... Suspect Persons Index.
CS .232................................... Tort Claims Act File.
CS .244................................... Treasury Enforcement
Communications System
(TECS).
CS .258................................... Violator's Case Files.
CS .260................................... Warehouse Proprietor Files.
CS .270................................... Background-Record File of
Non-Customs Employees.
CS .271................................... Cargo Security Record
System.
CS .285................................... Automated Index to Central
Investigative Files.
------------------------------------------------------------------------
(v) Bureau of Engraving and Printing:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
BEP .021.................................. Investigative files.
------------------------------------------------------------------------
(vi) Federal Law Enforcement Training Center
(vii) Financial Management Service
(viii) Internal Revenue Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
IRS 00.002................................ Correspondence File-
Inquiries about Enforcement
Activities.
IRS 22.061................................ Wage and Information Returns
Processing (IRP).
IRS 26.001................................ Acquired Property Records.
IRS 26.006................................ Form 2209, Courtesy
Investigations.
IRS 26.008................................ IRS and Treasury Employee
Delinquency.
IRS 26.011................................ Litigation Case Files.
IRS 26.012................................ Offer in Compromise (OIC)
Files.
IRS 26.013................................ One-hundred Per Cent Penalty
Cases.
IRS 26.016................................ Returns Compliance Programs
(RCP).
IRS 26.019................................ TDA (Taxpayer Delinquent
Accounts).
IRS 26.020................................ TDI (Taxpayer Delinquency
Investigations) Files.
IRS 26.021................................ Transferee Files.
IRS 26.022................................ Delinquency Prevention
Programs.
IRS 34.020................................ IRS Audit Trail Lead
Analysis System.
IRS 34.037................................ IRS Audit Trail and Security
Records System.
IRS 37.002................................ Applicant Appeal Files.
IRS 37.003................................ Closed Files Containing
Derogatory Information
about individuals' Practice
before the IRS and Files of
Attorneys and Certified
Public Accountants Formerly
Enrolled to Practice.
IRS 37.004................................ Derogatory Information (No
Action).
IRS 37.005................................ Present Suspensions and
Disbarments Resulting from
Administrative Proceeding.
IRS 37.007................................ Inventory.
IRS 37.009................................ Resigned Enrolled Agents
(action pursuant to 31 CFR
Section 10.55(b)).
IRS 37.011................................ Present Suspensions from
Practice Before the
Internal Revenue Service.
IRS 42.001................................ Examination Administrative
File.
IRS 42.008................................ Audit Information Management
System (AIMS).
IRS 42.012................................ Combined Case Control Files.
IRS 42.016................................ Classification and
Examination Selection
Files.
IRS 42.017................................ International Enforcement
Program Files.
IRS 42.021................................ Compliance Programs and
Projects Files.
IRS 42.029................................ Audit Underreporter Case
Files.
IRS 42.030................................ Discriminant Function File
(DIF) Appeals Case Files.
IRS 44.001................................ Appeals Case Files.
IRS 46.050................................ Automated Information
Analysis System.
IRS 48.001................................ Disclosure Records.
IRS 49.001................................ Collateral and Information
Requests System.
IRS 49.002................................ Component Authority and
Index Card Mircofilm
Retrieval System.
IRS 49.007................................ Overseas Compliance Projects
System.
IRS 60.003................................ Conduct Investigation Files.
IRS 60.006................................ Enrollee Charge
Investigation Files.
IRS 60.007................................ Miscellaneous Information
File.
IRS 60.009................................ Special Inquiry
Investigation Files.
IRS 90.002................................ Chief Counsel Disclosure
Litigation Division Case
Files.
IRS 90.004................................ Chief Counsel General Legal
Services Case Files.
IRS 90.005................................ Chief Counsel General
Litigation Case Files.
IRS 90.009................................ Chief Counsel Field Case
Service Files.
IRS 90.010................................ Digest Room Files Containing
Briefs, Legal Opinions,
Digests of Documents
Generated Internally or by
the Department of Justice
Relating to the
Administration of the
Revenue Laws.
IRS 90.013................................ Legal case files of the
Chief Counsel, Deputy Chief
Counsel, Associate Chief
Counsels (Enforcement
Litigation) and
(technical).
IRS 90.016................................ Counsel Automated Tracking
System (CATS).
------------------------------------------------------------------------
(ix) U.S. Mint:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
Mint .008................................. Criminal investigation files
(formerly: Investigatory
Files on Theft of Mint
Property).
------------------------------------------------------------------------
(x) Bureau of the Public Debt.
(xi) U.S. Secret Service:.
[[Page 57]]
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
USSS .003................................. Criminal Investigation
Information System.
USSS .006................................. Non-Criminal Investigation
Information System.
USSS .007................................. Protection Information
System.
------------------------------------------------------------------------
(xii) Office of Thrift Supervision:.
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
OTS .001.................................. Confidential Individual
Information System.
OTS .004.................................. Criminal Referral Database.
------------------------------------------------------------------------
(2) The Department hereby exempts the systems of records listed in
paragraphs (g)(1)(i) through (xii) of this section from the following
provisions of 5 U.S.C. 552a, pursuant to 5 U.S.C. 552a(k)(2): 5 U.S.C.
552a(c)(3), 5 U.S.C. 552a(d) (1), (2), (3), and (4), 5 U.S.C.
552a(e)(1), 5 U.S.C. 552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f).
(h) Reasons for exemptions under 5 U.S.C. 552a(k)(2). (1) 5 U.S.C.
552a(c)(3) requires an agency to make accountings of disclosures of a
record available to the individual named in the record upon his or her
request. The accountings must state the date, nature, and purpose of
each disclosure of the record and the name and address of the recipient.
(i) The application of this provision would impair the ability of
the Department and of law enforcement agencies outside the Department of
the Treasury to make effective use of information maintained by the
Department. Making accountings of disclosures available to the subjects
of an investigation would alert them to the fact that an agency is
conducting an investigation into their illegal activities and could
reveal the geographic location of the investigation, the nature and
purpose of that investigation, and the dates on which that investigation
was active. Violators possessing such knowledge would be able to take
measures to avoid detection or apprehension by altering their
operations, by transferring their illegal activities to other
geographical areas, or by destroying or concealing evidence that would
form the basis for detection or apprehension. In the case of a
delinquent account, such release might enable the subject of the
investigation to dissipate assets before levy.
(ii) Providing accountings to the subjects of investigations would
alert them to the fact that the Department has information regarding
their illegal activities and could inform them of the general nature of
that information.
(2) 5 U.S.C. 552a(d)(1), (e)(4)(H) and (f)(2), (3) and (5) grant
individuals access to records pertaining to them. The application of
these provisions to the systems of records would compromise the
Department's ability to utilize and provide useful tactical and
strategic information to law enforcement agencies.
(i) Permitting access to records contained in the systems of records
would provide individuals with information concerning the nature of any
current investigations and would enable them to avoid detection or
apprehension by:
(A) discovering the facts that would form the basis for their
detection or apprehension;
(B) enabling them to destroy or alter evidence of illegal conduct
that would form the basis for their detection or apprehension, and
(C) using knowledge that investigators had reason to believe that a
violation of law was about to be committed, to delay the commission of
the violation or commit it at a location that might not be under
surveillance.
(ii) Permitting access to either on-going or closed investigative
files would also reveal investigative techniques and procedures, the
knowledge of which could enable individuals planning non-criminal acts
to structure their operations so as to avoid detection or apprehension.
(iii) Permitting access to investigative files and records could,
moreover, disclose the identity of confidential sources and informers
and the nature of the information supplied and thereby endanger the
physical safety of those sources by exposing them to possible reprisals
for having provided the information. Confidential sources and informers
might refuse to provide investigators with valuable information unless
they believed that their identities would not be revealed through
disclosure of their names or the nature of the information they
supplied.Loss of access to such sources would seriously
[[Page 58]]
impair the Department's ability to carry out its mandate.
(iv) Furthermore, providing access to records contained in the
systems of records could reveal the identities of undercover law
enforcement officers or other persons who compiled information regarding
the individual's illegal activities and thereby endanger the physical
safety of those undercover officers, persons, or their families by
exposing them to possible reprisals.
(v) By compromising the law enforcement value of the systems of
records for the reasons outlined in paragraphs (h)(2)(i) through (iv) of
this section, permitting access in keeping with these provisions would
discourage other law enforcement and regulatory agencies, foreign and
domestic, from freely sharing information with the Department and thus
would restrict the Department's access to information necessary to
accomplish its mission most effectively.
(vi) Finally, the dissemination of certain information that the
Department may maintain in the systems of records is restricted by law.
(3) 5 U.S.C. 552a(d)(2), (3) and (4), (e)(4)(H), and (f)(4) permit
an individual to request amendment of a record pertaining to him or her
and require the agency either to amend the record, or to note the
disputed portion of the record and to provide a copy of the individual's
statement of disagreement with the agency's refusal to amend a record to
persons or other agencies to whom the record is thereafter disclosed.
Since these provisions depend on the individual's having access to his
or her records, and since these rules exempt the systems of records from
the provisions of 5 U.S.C. 552a relating to access to records, for the
reasons set out in paragraph (h)(2) of this section, these provisions
should not apply to the systems of records.
(4) 5 U.S.C. 552a(e)(1) requires an agency to maintain in its
records only such information about an individual as is relevant and
necessary to accomplish a purpose of the agency required to be
accomplished by statute or executive order. The term ``maintain,'' as
defined in 5 U.S.C. 552a(a)(3), includes ``collect'' and
``disseminate.'' The application of this provision to the system of
records could impair the Department's ability to collect, utilize and
disseminate valuable law enforcement information.
(i) At the time that the Department collects information, it often
lacks sufficient time to determine whether the information is relevant
and necessary to accomplish a Department purpose.
(ii) In many cases, especially in the early stages of investigation,
it may be impossible immediately to determine whether information
collected is relevant and necessary, and information that initially
appears irrelevant and unnecessary often may, upon further evaluation or
upon collation with information developed subsequently, prove
particularly relevant to a law enforcement program.
(iii) Not all violations of law discovered by the Department
analysts fall within the investigative jurisdiction of the Department of
the Treasury. To promote effective law enforcement, the Department will
have to disclose such violations to other law enforcement agencies,
including State, local and foreign agencies that have jurisdiction over
the offenses to which the information relates. Otherwise, the Department
might be placed in the position of having to ignore information relating
to violations of law not within the jurisdiction of the Department of
the Treasury when that information comes to the Department's attention
during the collation and analysis of information in its records.
(5) U.S.C. 552a (e)(4)(G) and (f)(1) enable individuals to inquire
whether a system of records contains records pertaining to them.
Application of these provisions to the systems of records would allow
individuals to learn whether they have been identified as suspects or
subjects of investigation. As further described in the following
paragraph, access to such knowledge would impair the Department's
ability to carry out its mission, since individuals could:
(i) Take steps to avoid detection;
(ii) Inform associates that an investigation is in progress;
(iii) Learn the nature of the investigation;
(iv) Learn whether they are only suspects or identified as law
violators;
[[Page 59]]
(v) Begin, continue, or resume illegal conduct upon learning that
they are not identified in the system of records; or
(vi) Destroy evidence needed to prove the violation.
(6) 5 U.S.C. 552a(e)(4)(I) requires an agency to publish a general
notice listing the categories of sources for information contained in a
system of records. The application of this provision to the systems of
records could compromise the Department's ability to complete or
continue investigations or to provide useful information to law
enforcement agencies, since revealing sources for the information could:
(i) Disclose investigative techniques and procedures;
(ii) Result in threats or reprisals against informers by the
subjects of investigations; and
(iii) Cause informers to refuse to give full information to
investigators for fear of having their identities as sources disclosed.
(i) Specific exemptions under 5 U.S.C. 552a(k)(3). (1) The head of
any agency may promulgate rules to exempt any system of records within
the agency from certain provisions of the Privacy Act of 1974 if it is
maintained in connection with providing protective intelligence to the
President of the United States or other individuals pursuant to section
3056 of Title 18. This paragraph applies to the following system of
records maintained by the Department which contains material relating to
criminal investigations concerned with the enforcement of criminal
statutes involving the security of persons and property. Further, this
system contains records described in 5 U.S.C. 552a(k) including, but not
limited to, classified material and investigatory material compiled for
law enforcement purposes, for which exemption is claimed under 5 U.S.C.
552a(k)(3):
U.S. Secret Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
USSS .007................................. Protection Information
System.
------------------------------------------------------------------------
(2) The Department hereby exempts the system of records listed in
(i)(1) of this section from the following provisions of 5 U.S.C. 552a,
pursuant to 5 U.S.C. 552a(k)(3): 5 U.S.C. 552a(c)(3), 5 U.S.C.
552a(d)(1), (2), (3),and (4), 5 U.S.C. 552a(e)(1), 5 U.S.C.
552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f).
(j) Reasons for exemptions under 5 U.S.C. 552a(k)(3). (1) 5 U.S.C.
552a(c)(3) requires an agency to make accountings of disclosures of a
record available to the individual named in the record upon his or her
request. The accountings must state the date, nature, and purpose of
each disclosure of the record and the name and address of the recipient.
(i) The application of this provision would impair the ability of
law enforcement agencies outside the Department of the Treasury to make
effective use of information provided by the Department. Making
accountings of disclosures available to the subjects of an investigation
would alert them to the fact that another agency is conducting an
investigation into their criminal activities and could reveal the
geographic location of the other agency's investigation, the nature and
purpose of that investigation, and the dates on which the investigation
was active. Violators possessing such knowledge would be able to take
measures to avoid detection or apprehension by altering their
operations, by transferring their criminal activities to other
geographical areas, or by destroying or concealing evidence that would
form the basis for arrest.
(ii) Providing accountings to the subjects of investigations would
alert them to the fact that the Department has information regarding
their criminal activities and could inform them of the general nature of
that information. Access to such information could reveal the operation
of the Department's information-gathering and analysis systems and
permit violators to take steps to avoid detection or apprehension.
(iii) The release of such information to the subject of a protective
intelligence file would provide significant information concerning the
nature and scope of an investigation, and could result in impeding or
compromising the
[[Page 60]]
efforts of Department personnel to detect persons suspected of criminal
activities or to collect information necessary for the proper evaluation
of persons considered to be of protective interest.
(2) 5 U.S.C. 552a(d)(1), (e)(4)(H) and (f)(2), (3) and (5) grant
individuals access to records pertaining to them. The application of
these provisions to the systems of records would compromise the
Department's ability to provide useful tactical and strategic
information to law enforcement agencies.
(i) Permitting access to records contained in the systems of records
would provide individuals with information concerning the nature of any
current investigations and would enable them to avoid detection or
apprehension by:
(A) Discovering the facts that would form the basis for their
arrest;
(B) Enabling them to destroy or alter evidence of criminal conduct
that would form the basis for their arrest, and
(C) Using knowledge that criminal investigators had reason to
believe that a crime was about to be committed, to delay the commission
of the crime or commit it at a location that might not be under
surveillance.
(ii) Permitting access to either on-going or closed investigative
files would also reveal investigative techniques and procedures, the
knowledge of which could enable individuals planning crimes to structure
their operations so as to avoid detection or apprehension.
(iii) Permitting access to investigative files and records could,
moreover, disclose the identity of confidential sources, and informers
and the nature of the information supplied and thereby endanger the
physical safety of those sources by exposing them to possible reprisals
for having provided the information. Confidential sources and informers
might refuse to provide criminal investigators with valuable information
unless they believed that their identities would not be revealed through
disclosure of their names or the nature of the information they
supplied. Loss of access to such sources would seriously impair the
Department's ability to carry out its mandate.
(iv) Furthermore, providing access to records contained in the
systems of records could reveal the identities of undercover law
enforcement officers who compiled information regarding the individual's
criminal activities and thereby endanger the physical safety of those
undercover officers or their families by exposing them to possible
reprisals.
(v) By compromising the law enforcement value of the systems of
records for the reasons outlined in paragraphs (j)(2)(i) through (iv) of
this section, permitting access in keeping with these provisions would
discourage other law enforcement and regulatory agencies, foreign and
domestic, from freely sharing information with the Department and thus
would restrict the Department's access to information necessary to
accomplish its mission most effectively.
(vi) Limitation on access to the materials contained in the
protective intelligence files is considered necessary to the
preservation of the utility of intelligence files and in safeguarding
those persons the Department is authorized to protect. Access to the
protective intelligence files could adversely affect the quality of
information available to the Department; compromise confidential
sources; hinder the ability of the Department to keep track of persons
of protective interest; and interfere with the Department's protective
intelligence activities by individuals gaining access to protective
intelligence files.
(vii) Many of the persons on whom records are maintained in the
protective intelligence files suffer from mental aberrations. Knowledge
of their condition and progress comes from authorities, family members
and witnesses. Many times this information comes to the Department as a
result of two-party conversations where it would be impossible to hide
the identity of informants. Sources of information must be developed,
questions asked and answers recorded. Trust must be extended and
guarantees of confidentiality and anonymity must be maintained. Allowing
access of information of this kind to individuals who are the subjects
of protective interest may well lead to violence directed
[[Page 61]]
against an informant by a mentally disturbed individual.
(viii) Finally, the dissemination of certain information that the
Department may maintain in the systems of records is restricted by law.
(3) 5 U.S.C. 552a(d)(2), (3) and (4), (e)(4)(H), and (f)(4) permit
an individual to request amendment of a record pertaining to him or her
and require the agency either to amend the record, or to note the
disputed portion of the record and to provide a copy of the individual's
statement of disagreement with the agency's refusal to amend a record to
persons or other agencies to whom the record is thereafter disclosed.
Since these provisions depend on the individual's having access to his
or her records, and since these rules exempt the systems of records from
the provisions of 5 U.S.C. 552a relating to access to records, for the
reasons set out in paragraph (j)(2) of this section, these provisions
should not apply to the systems of records.
(4) 5 U.S.C. 552a(e)(1) requires an agency to maintain in its
records only such information about an individual as is relevant and
necessary to accomplish a purpose of the agency required to be
accomplished by statute or executive order. The term ``maintain,'' as
defined in 5 U.S.C. 552a(a)(3), includes ``collect'' and
``disseminate.'' The application of this provision to the systems of
records could impair the Department's ability to collect and disseminate
valuable law enforcement information.
(i) At the time that the Department collects information, it often
lacks sufficient time to determine whether the information is relevant
and necessary to accomplish a Department purpose.
(ii) In many cases, especially in the early stages of investigation,
it may be impossible immediately to determine whether information
collected is relevant and necessary, and information that initially
appears irrelevant and unnecessary often may, upon further evaluation or
upon collation with information developed subsequently, prove
particularly relevant to a law enforcement program.
(iii) Not all violations of law discovered by the Department
analysts fall within the scope of the protective intelligence
jurisdiction of the Department of the Treasury. To promote effective law
enforcement, the Department will have to disclose such violations to
other law enforcement agencies, including State, local and foreign
agencies, that have jurisdiction over the offenses to which the
information relates. Otherwise, the Department might be placed in the
position of having to ignore information relating to violations of law
not within the jurisdiction of the Department of the Treasury when that
information comes to the Department's attention during the collation and
analysis of information in its records.
(5) U.S.C. 552a (e)(4)(G) and (f)(1) enable individuals to inquire
whether a system of records contains records pertaining to them.
Application of these provisions to the systems of records would allow
individuals to learn whether they have been identified as suspects or
subjects of investigation. As further described in the following
paragraph, access to such knowledge would impair the Department's
ability to carry out its mission to safeguard those persons the
Department is authorized to protect, since individuals could:
(i) Take steps to avoid detection;
(ii) Inform associates that an investigation is in progress;
(iii) Learn the nature of the investigation;
(iv) Learn whether they are only suspects or identified as law
violators;
(v) Begin, continue, or resume illegal conduct upon learning that
they are not identified in the system of records; or
(vi) Destroy evidence needed to prove the violation.
(6) 5 U.S.C. 552a(e)(4)(I) requires an agency to publish a general
notice listing the categories of sources for information contained in a
system of records. The application of this provision to the systems of
records could compromise the Department's ability to provide useful
information to law enforcement agencies, since revealing sources for the
information could:
(i) Disclose investigative techniques and procedures;
(ii) Result in threats or reprisals against informers by the
subject(s) of a protective intelligence file; and
[[Page 62]]
(iii) Cause informers to refuse to give full information to criminal
investigators for fear of having their identities as sources disclosed.
(k) Specific exemptions under 5 U.S.C. 552a(k)(4). (1) Under 5
U.S.C. 552a(k)(4), the head of any agency may promulgate rules to exempt
any system of records within the agency from certain provisions of the
Privacy Act of 1974 if the system is required by statute to be
maintained and used solely as statistical records. This paragraph
applies to the following system of records maintained by the Department,
for which exemption is claimed under 5 U.S.C. 552a(k)(4):
Internal Revenue Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
IRS 70.001................................ Statistics of Income-
Individual Tax Returns.
------------------------------------------------------------------------
(2) The Department hereby exempts the system of records listed in
paragraph (k)(1) of this section from the following provisions of 5
U.S.C. 552a, pursuant to 5 U.S.C. 552a(k)(4): 5 U.S.C. 552a(c)(3), 5
U.S.C. 552a(d)(1), (2), (3), and (4), 5 U.S.C. 552a(e)(1), 5 U.S.C.
552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f).
(3) The system of records is maintained under section 6108 of the
Internal Revenue Code, which provides that ``the Secretary or his
delegate shall prepare and publish annually statistics reasonably
available with respect to the operation of the income tax laws,
including classifications of taxpayers and of income, the amounts
allowed as deductions, exemptions, and credits, and any other facts
deemed pertinent and valuable.''
(l) Reasons for exemptions under 5 U.S.C. 552a(k)(4). The reason for
exempting the system of records is that disclosure of statistical
records (including release of accounting for disclosures) would in most
instances be of no benefit to a particular individual since the records
do not have a direct effect on a given individual.
(m) Specific exemptions under 5 U.S.C. 552a(k)(5). (1) Under 5
U.S.C. 552a(k)(5), the head of any agency may promulgate rules to exempt
any system of records within the agency from certain provisions of the
Privacy Act of 1974 if the system is investigatory material compiled
solely for the purpose of determining suitability, eligibility, and
qualifications for Federal civilian employment or access to classified
information, but only to the extent that the disclosure of such material
would reveal the identity of a source who furnished information to the
Government under an express promise that the identity of the source
would be held in confidence, or, prior to September 27, 1975, under an
implied promise that the identity of the source would be held in
confidence. Thus to the extent that the records in this system can be
disclosed without revealing the identity of a confidential source, they
are not within the scope of this exemption and are subject to all the
requirements of the Privacy Act. This paragraph applies to the following
systems of records maintained by the Department or one of its bureaus:
(i) Departmental Offices:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
DO .004................................... Personnel Security System.
------------------------------------------------------------------------
(ii) Bureau of Alcohol, Tobacco and Firearms:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
ATF .007.................................. Personnel Record System.
------------------------------------------------------------------------
(iii) Comptroller of the Currency:
(iv) U.S. Customs Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
CS .127................................... Internal Affairs Records.
------------------------------------------------------------------------
(v) Bureau of Engraving and Printing:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
[Reserved]................................
------------------------------------------------------------------------
(vi) Federal Law Enforcement Training Center
(vii) Financial Management Service
(viii) Internal Revenue Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
IRS 34.021................................ Personnel Security
Investigations, National
Background Investigations
Center.
IRS 36.008................................ Recruiting, Examining and
Placement Records.
IRS 90.003................................ Chief Counsel General
Administrative Systems.
[[Page 63]]
IRS 90.011................................ Attorney Recruiting Files.
------------------------------------------------------------------------
(ix) U.S. Mint
(x) Bureau of the Public Debt
(xi) U.S. Secret Service
(xii) Office of Thrift Supervision
(2) The Department hereby exempts the systems of records listed in
paragraphs (m)(1)(i) through (xii) of this section from the following
provisions of 5 U.S.C. 552a, pursuant to 5 U.S.C. 552a(k)(5): 5 U.S.C.
552a(c)(3), 5 U.S.C. 552a(d)(1), (2), (3), and (4), 5 U.S.C. 552a(e)(1),
5 U.S.C. 552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f).
(n) Reasons for exemptions under 5 U.S.C. 552a(k)(5). (1) The
sections of 5 U.S.C. 552a from which the systems of records are exempt
include in general those providing for individuals' access to or
amendment of records. When such access or amendment would cause the
identity of a confidential source to be revealed, it would impair the
future ability of the Department to compile investigatory material for
the purpose of determining suitability, eligibility, or qualifications
for Federal civilian employment, Federal contracts, or access to
classified information. In addition, the systems shall be exempt from 5
U.S.C. 552a(e)(1) which requires that an agency maintain in its records
only such information about an individual as is relevant and necessary
to accomplish a purpose of the agency required to be accomplished by
statute or executive order. The Department believes that to fulfill the
requirements of 5 U.S.C. 552a(e)(1) would unduly restrict the agency in
its information gathering inasmuch as it is often not until well after
the investigation that it is possible to determine the relevance and
necessity of particular information.
(2) If any investigatory material contained in the above-named
systems becomes involved in criminal or civil matters, exemptions of
such material under 5 U.S.C. 552a (j)(2) or (k)(2) is hereby claimed.
(o) Exemption under 5 U.S.C. 552a(k)(6). (1) Under 5 U.S.C.
552a(k)(6), the head of any agency may promulgate rules to exempt any
system of records that is testing or examination material used solely to
determine individual qualifications for appointment or promotion in the
Federal service the disclosure of which would compromise the objectivity
or fairness of the testing or examination process. This paragraph
applies to the following system of records maintained by the Department,
for which exemption is claimed under 5 U.S.C. 552a(k)(6):
Internal Revenue Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
IRS 36.008................................ Recruiting, Examining and
Placement Records.
------------------------------------------------------------------------
(2) The Department hereby exempts the system of records listed in
paragraph (o)(1) of this section from the following provisions of 5
U.S.C. 552a, pursuant to 5 U.S.C. 552a(k)(6): 5 U.S.C. 552a(c)(3), 5
U.S.C. 552a(d)(1), (2), (3), and (4), 5 U.S.C. 552a(e)(1), 5 U.S.C.
552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f).
(p) Reasons for exemptions under 5 U.S.C. 552a(k)(6). The reason for
exempting the system of records is that disclosure of the material in
the system would compromise the objectivity or fairness of the
examination process.
(q) Exempt information included in another system. Any information
from a system of records for which an exemption is claimed under 5
U.S.C. 552a(j) or (k) which is also included in another system of
records retains the same exempt status such information has in the
system for which such exemption is claimed.
[65 FR 69867, Nov. 21, 2000; 65 FR 76005, Dec. 5, 2000, as amended at 66
FR 16603, Mar. 27, 2001; 66 FR 18192, Apr. 6, 2001]
Appendices to subpart C
Appendix A--Departmental Offices
1. In general. This appendix applies to the Departmental Offices as
defined in 31 CFR part 1, subpart C, Sec. 1.20. It sets forth specific
notification and access procedures with respect to particular systems of
records, identifies the officers designated to make the initial
determinations with respect to notification and access to records, the
officers designated to make the initial and appellate determinations
with respect to requests for amendment of records, the officers
designated to grant extensions of time on appeal, the officers with whom
``Statement of Disagreement'' may be filed, the officer designated to
receive service of process and the
[[Page 64]]
addresses for delivery of requests, appeals, and service of process. In
addition, it references the notice of systems of records and notices of
the routine uses of the information in the system required by 5 U.S.C.
552a(e)(4) and (11) and published annually by the Office of the Federal
Register in ``Privacy Act Issuances''.
2. Requests for notification and access to records and accountings
of disclosures. Initial determinations under 31 CFR 1.26, whether to
grant requests for notification and access to records and accountings of
disclosures for the Departmental Offices, will be made by the head of
the organizational unit having immediate custody of the records
requested, or the delegate of such official. This information is
contained in the appropriate system notice in the ``Privacy Act
Issuances'', published annually by the Office of the Federal Register.
Requests for information and specific guidance on where to send requests
for records should be addressed to:
Privacy Act Request, DO, Department of the Treasury, 1500
Pennsylvania Avenue, NW., Washington, DC 20220.
Requests may be delivered personally to the Main Treasury Building,
Room 5030, 1500 Pennsylvania Avenue NW., Washington, DC.
3. Requests for amendments of records. Initial determinations under
31 CFR 1.27(a) through (d) with respect to requests to amend records for
records maintained by the Departmental Offices will be made by the head
of the organization or unit having immediate custody of the records or
the delegate of such official. Requests for amendment of records should
be addressed as indicated in the appropriate system notice in ``Privacy
Act Issuances'' published by the Office of the Federal Register.
Requests for information and specific guidance on where to send these
requests should be addressed to: Privacy Act Amendment Request, DO,
Department of the Treasury, 1500 Pennsylvania Avenue, NW., Washington,
DC 20220.
4. Administrative appeal of initial determination refusing to amend
record. Appellate determinations under 31 CFR 1.27(e) with respect to
records of the Departmental Offices, including extensions of time on
appeal, will be made by the Secretary, Deputy Secretary, Under
Secretary, General Counsel, or Assistant Secretary having jurisdiction
over the organizational unit which has immediate custody of the records,
or the delegate of such official, as limited by 5 U.S.C. 552a(d) (2) and
(3). Appeals made by mail should be addressed as indicated in the letter
of initial decision or to:
Privacy Act Amendment Request, DO Department of the Treasury, 1500
Pennsylvania Avenue, NW., Washington, DC 20220. Appeals may be delivered
personally to the Library, Room 5030, Main Treasury Building, 1500
Pennsylvania Avenue, NW., Washington, DC.
5. Statements of disagreement. ``Statements of Disagreement'' as
described in 31 CFR 1.27(e)(4) shall be filed with the official signing
the notification of refusal to amend at the address indicated in the
letter of notification within 35 days of the date of notification and
should be limited to one page.
6. Service of process. Service of process will be received by the
General Counsel of the Department of the Treasury or the delegate of
such official and shall be delivered to the following location:
General Counsel, Department of the Treasury, Room 3000, Main
Treasury Building, 1500 Pennsylvania Avenue, NW., Washington, DC 20220.
7. Annual notice of systems of records. The annual notice of systems
of records required to be published by the Office of the Federal
Register in the publication entitled ``Privacy Act Issuances'', as
specified in 5 U.S.C. 552a (f). Any specific requirements for access,
including identification requirements, in addition to the requirements
set forth in 31 CFR 1.26 and 1.27 and 8 of this appendix, and locations
for access are indicated in the notice for the pertinent system.
8. Verification of identity. An individual seeking notification or
access to records, or seeking to amend a record, must satisfy one of the
following identification requirements before action will be taken by the
Departmental Offices on any such request:
(i) An individual seeking notification or access to records in
person, or seeking to amend a record in person, may establish identity
by the presentation of a single official document bearing a photograph
(such as a passport or identification badge) or by the presentation of
two items of identification which do not bear a photograph but do bear
both a name and signature (such as a driver's license or credit card).
(ii) An individual seeking notification or access to records by
mail, or seeking to amend a record by mail, may establish identity by a
signature, address, and one other identifier such as a photocopy of a
driver's license or other official document bearing the individual's
signature.
(iii) Notwithstanding subdivisions (i) and (ii) of this
subparagraph, an individual seeking notification or access to records by
mail or in person, or seeking to amend a record by mail or in person,
who so desires, may establish identity by providing a notarized
statement, swearing or affirming to such individual's identity and to
the fact that the individual understands the penalties provided in 5
U.S.C. 552a(i)(3) for requesting or obtaining access to records under
false pretenses.
Notwithstanding subdivision (i), (ii), or (iii) of this subparagraph, a
designated official may require additional proof of an individual's
identity before action will be taken on any request, if such official
determines that
[[Page 65]]
it is necessary to protect against unauthorized disclosure of
information in a particular case. In addition, a parent of any minor or
a legal guardian of any individual will be required to provide adequate
proof of legal relationship before such person may act on behalf of such
minor or such individual.
Appendix B--Internal Revenue Service
1. Purpose. The purpose of this section is to set forth the
procedures that have been established by the Internal Revenue Service
for individuals to exercise their rights under the Privacy Act of 1974
(88 Stat. 1896) with respect to systems of records maintained by the
Internal Revenue Service, including the Office of the Chief Counsel. The
procedures contained in this section are to be promulgated under the
authority of 5 U.S.C. 552a(f). The procedures contained in this section
relate to the following:
(a) The procedures whereby an individual can be notified in response
to a request if a system of records named by the individual contains a
record pertaining to such individual (5 U.S.C. 552a(f)(1)).
(b) The procedures governing reasonable times, places, and
requirements for identifying an individual who requests a record of
information pertaining to such individual before the Internal Revenue
Service will make the record or information available to the individual
(5 U.S.C. 552a (f)(2)).
(c) The procedures for the disclosure to an individual upon a
request of a record of information pertaining to such individual,
including special procedures for the disclosure to an individual of
medical records, including psychological records. (5 U.S.C. 552a
(f)(3)).
(d) The procedures for reviewing a request from an individual
concerning the amendment of any record or information pertaining to the
individual, for making a determination on the request, for an appeal
within the Internal Revenue Service of an initial adverse agency
determination, and for whatever additional means may be necessary for
individuals to be able to exercise fully their right under 5 U.S.C. 552a
(5 U.S.C. 552a (f)(4)).
Any individual seeking to determine whether a system of records
maintained by any office of the Internal Revenue Service contains a
record or information pertaining to such individual, or seeki
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