Rule2023-27299
Privacy Act Regulations; Correction
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
December 26, 2023
Effective
December 26, 2023
Issuing agencies
Treasury Department
Abstract
The Department of the Treasury is correcting a final rule that appeared in the Federal Register on October 20, 2022. The final rule modified the master list of System of Records Notices (SORN) in the Privacy Act Regulations. Several revisions that were inadvertently omitted from the table are corrected in this document.
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[Federal Register Volume 88, Number 246 (Tuesday, December 26, 2023)]
[Rules and Regulations]
[Pages 88815-88825]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-27299]
========================================================================
Rules and Regulations
Federal Register
________________________________________________________________________
This section of the FEDERAL REGISTER contains regulatory documents
having general applicability and legal effect, most of which are keyed
to and codified in the Code of Federal Regulations, which is published
under 50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by the Superintendent of Documents.
========================================================================
Federal Register / Vol. 88, No. 246 / Tuesday, December 26, 2023 /
Rules and Regulations
[[Page 88815]]
DEPARTMENT OF THE TREASURY
31 CFR Part 1
RIN 1505-AC80
Privacy Act Regulations; Correction
AGENCY: Department of the Treasury.
ACTION: Final rule; correcting amendment.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury is correcting a final rule that
appeared in the Federal Register on October 20, 2022. The final rule
modified the master list of System of Records Notices (SORN) in the
Privacy Act Regulations. Several revisions that were inadvertently
omitted from the table are corrected in this document.
DATES: Effective December 26, 2023.
FOR FURTHER INFORMATION CONTACT: Ryan Law, Deputy Assistant Secretary
for Privacy, Transparency, and Records telephone: (202) 622-5710.
SUPPLEMENTARY INFORMATION: The Department of the Treasury is correcting
a final rule published in the Federal Register on October 20, 2022, at
87 FR 63904. The Department has recently discovered that certain
information was inadvertently omitted from the final rule.
These technical amendments update the list of Treasury SORNs
claiming the following exemptions under 5 U.S.C. 552a(j)(2), 5 U.S.C.
552a(k)(1), 5 U.S.C. 552a(k)(2), 552a(k)(4), 5 U.S.C. 552a(k)(5), 5
U.S.C. 552a(k)(6). The entire section including all tables, Table 1 to
Paragraph (c)(1)(i)) through Table 21 to Paragraph (m)(1)(i), are being
republished for ease of the reader because updates are made throughout.
Updates to each table based on SORN exemption include the following:
1. 5 U.S.C. 552a(j)(2)
a. Table 1: Update title of Treasury .004 to Freedom of Information
Act/Privacy Act Request Records.
b. Table 2: Update DO .309 and DO. 310 to include additional
exemptions.
c. Table 4: Update CC .220 to include exemptions not included.
d. Table 5: Removed IRS 34.022, IRS 46.009, IRS 46.016, and IRS
46.022. Updated to include additional exemptions not included.
e. Table 6: Update to include FinCEN .004 Beneficial Ownership
Information System.
2. 5 U.S.C. 552a(k)(1)
a. Table 7: Update table number. Removed DO .120, DO .227, and DO
.411 and included Treasury .004 Freedom of Information Act/Privacy Act
Request Records.
b. Table 8: Created new table to include DO .120, DO. 227, and DO
.411.
c. Table 9: Created new table to include FinCEN .001 Investigations
and Examinations System.
3. 5 U.S.C. 552a(k)(2)
a. Table 10: Created new table to include Treasury .004 and
Treasury .013.
b. Table 11: Updated table number.
c. Table 12: Update table number.
d. Table 13: Update table number.
e. Table 14: Update table number. Update table to include CC. 600
and CC .800.
f. Table 15: Update table number. Update table to include IRS
24.047, IRS 37.111, IRS 42.002, IRS 42.005, IRS 42.031, IRS 50.222, and
IRS 90.001. Updated SORN name IRS 37.007 Practitioner Disciplinary
Records and IRS 37.009 Enrolled Agent and Enrolled Retirement Plan
Agent Records.
g. Table 17: Update table number. Update table to include FS .020
U.S. Treasury Securities Fraud Information System.
h. Table 18: Update table number. Update table to include FinCEN
.004 Beneficial Ownership Information System.
4. 5 U.S.C. 552a(k)(4)
a. Table 19: Update table number. Update to include Treasury .004
Freedom of Information Act/Privacy Act Request Records.
b. Table 20: Created new table to include IRS 70.001.
5. 5 U.S.C. 552a(k)(5)
a. Table 21: Created new table to include Treasury .004 and
Treasury .007.
b. Table 22: Update table number.
c. Table 23: Update table number.
6. 5 U.S.C. 552a(k)(6)
a. Created new table to include Treasury .004.
b. Update table number.
List of Subjects in 31 CFR Part 1
Privacy.
Accordingly, the Department of the Treasury amends 31 CFR part 1 by
making the following correcting amendment:
PART 1--DISCLOSURE OF RECORDS
0
1. The authority citation for part 1 continues to read as follows:
Authority: 5 U.S.C. 301, 552, 552a, 553; 31 U.S.C. 301, 321; 31
U.S.C. 3717.
0
2. Revise Sec. 1.36 to read as follows:
Sec. 1.36 Systems exempt in whole or in part from provisions of the
Privacy Act and this part.
(a) In general. In accordance with 5 U.S.C. 552a(j) and (k) and
Sec. 1.23(c), Treasury hereby exempts the systems of records
identified in paragraphs (c) through (o) of this section from the
following provisions of the Privacy Act for the reasons indicated.
(b) Authority. The rules in this section 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. 1.23(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 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 Treasury components have
as their principal function activities pertaining to the enforcement of
criminal laws. This paragraph (c) applies to the following systems of
records maintained by Treasury:
(i) Treasury-wide.
[[Page 88816]]
Table 1 to Paragraph (c)(1)(i)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
Treasury .004........................ Freedom of Information Act/
Privacy Act Request Records.
------------------------------------------------------------------------
(ii) Departmental Offices.
Table 2 to Paragraph (c)(1)(ii)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
DO .190.............................. Office of Inspector General
Investigations Management
Information System (formerly:
Investigation Data Management
System).
DO .220.............................. SIGTARP Hotline Database.
DO .221.............................. SIGTARP Correspondence Database.
DO .222.............................. SIGTARP Investigative MIS
Database.
DO .223.............................. SIGTARP Investigative Files
Database.
DO .224.............................. SIGTARP Audit Files Database.
DO .303.............................. TIGTA General Correspondence.
DO .307.............................. TIGTA Employee Relations Matters,
Appeals, Grievances, and Com
plaint Files.
DO .308.............................. TIGTA Data Extracts.
DO .309.............................. TIGTA Chief Counsel Case Files.
(also exempt from 552a
subsection (d)(5).
DO .310.............................. TIGTA Chief Counsel Disclosure
Section Records. (also exempt
from 552a subsection (d)(5)).
DO .311.............................. TIGTA Office of Investigations
Files.
------------------------------------------------------------------------
(iii) Special Investigator for Pandemic Recovery (SIGPR).
Table 3 to Paragraph (c)(1)(iii)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
SIGPR .420........................... Audit and Evaluations Records.
SIGPR .421........................... Case Management System and
Investigative Records.
SIGPR .423........................... Legal Records.
------------------------------------------------------------------------
(iv) Office of the Comptroller of the Currency (OCC).
Table 4 to Paragraph (c)(1)(iv)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
CC .110.............................. Reports of Suspicious Activities.
CC .120.............................. Bank Fraud Information System.
CC .220.............................. Notices of Proposed Changes in
Employees, Officers and
Directors Tracking System (not
exempt from 552a(c)(4)).
CC .500.............................. Chief Counsel's Management
Information System.
CC .510.............................. Litigation Information System.
------------------------------------------------------------------------
(v) Internal Revenue Service.
Table 5 to Paragraph (c)(1)(v)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
IRS 46.002........................... Criminal Investigation Management
Information System and Case
Files.
IRS 46.003........................... Confidential Informants, Criminal
Investigation Division.
IRS 46.005........................... Electronic Surveillance and
Monitoring Records, Criminal
Investigation Division.
IRS 46.015........................... Relocated Witnesses, Criminal
Investigation Division.
IRS 46.050........................... Automated Information Analysis
System.
IRS 90.001........................... Chief Counsel Management
Information System Records (not
exempt from (c)(4), (e)(2),
(e)(3) or (g)).
IRS 90.003........................... Chief Counsel Litigation and
Advice (Criminal) Records.
IRS 90.004........................... Chief Counsel Legal Processing
Division Records (not exempt
from (c)(4), (e)(2), (e)(3) or
(g)).
IRS 90.005........................... Chief Counsel Library Records
(not exempt from (c)(4), (e)(2),
(e)(3) or (g)).
------------------------------------------------------------------------
[[Page 88817]]
(vi) Financial Crimes Enforcement Network.
Table 6 to Paragraph (c)(1)(vi)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
FinCEN .001.......................... FinCEN Investigations and
Examinations System.
FinCEN .002.......................... Suspicious Activity Reporting
System.
FinCEN .003.......................... Bank Secrecy Act Reports System.
FinCEN .004.......................... Beneficial Ownership Information
System (not exempt from
552a(e)(3) and (e)(4)(I)).
------------------------------------------------------------------------
(2) The Department hereby exempts the systems of records listed in
paragraphs (c)(1)(i) through (vi) of this section from the following
provisions of the Privacy Act, 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 paragraphs
(d)(2) through (12) of this section, 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 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 to avoid detection or apprehension.
(iii) Permitting access to investigative files and records could,
moreover, disclose the identity of confidential sources and informants
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
informants might refuse to provide criminal investigators with valuable
information unless they believe that their identities will 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) Finally, the dissemination of certain information that the
Department maintains 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
having access to his or her records, and since these rules exempt the
systems of records from the provisions of the Privacy Act 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. Individuals 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
[[Page 88818]]
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 individuals to take steps to avoid
detection or apprehension.
(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 the Privacy Act 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 informants by the
subjects of investigations; and
(iii) Cause informants 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 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) 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.
(ii) 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
may assert his/her constitutional right to remain silent and refuse to
supply information to criminal investigators upon request.
(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 from the subject of a criminal
investigation or other sources.
(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 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 are
not 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.
(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.
[[Page 88819]]
(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.
(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 the Privacy Act so as to adversely
affect the individual. The systems of records should be exempted from
this provision to the extent that the civil remedies may relate to
provisions of the Privacy Act 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 to the extent that the system contains information
subject to the provisions of 5 U.S.C. 552(b)(1). This paragraph (e)
applies to the following systems of records maintained by the
Department of the Treasury:
(i) Treasury-wide.
Table 7 to Paragraph (e)(1)(i)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
Treasury .004........................ Freedom of Information Act/
Privacy Act Request Records.
------------------------------------------------------------------------
(ii) Departmental Offices.
Table 8 to Paragraph (e)(1)(ii)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
DO .120.............................. Records Related to Office of
Foreign Assets Control Economic
Sanctions.
DO .227.............................. Committee on Foreign Investment
in the United States (CFIUS)
Case Management System.
DO .411.............................. Intelligence Enterprise Files.
------------------------------------------------------------------------
(iii) Financial Crimes Enforcement Network.
Table 9 to Paragraph (e)(1)(iii)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
FinCEN .001.......................... FinCEN Investigations and
Examinations System.
------------------------------------------------------------------------
(2) The Department of the Treasury hereby exempts the systems of
records listed in paragraph (e)(1) of this section from the following
provisions of the Privacy Act, 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 authorized to be kept
secret in the interest of national defense or foreign policy pursuant
to Executive Orders 12958, 13526, or successor or prior Executive
orders.
(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 if
[[Page 88820]]
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 (g) applies to the following systems of records
maintained by the Department of the Treasury:
(i) Treasury-wide.
Table 10 to Paragraph (g)(1)(i)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
Treasury .004........................ Freedom of Information Act/
Privacy Act Request Records.
Treasury .013........................ Department of the Treasury, Civil
Rights Complaints, Compliance
Reviews, and Fairness in Federal
Programs Files.
------------------------------------------------------------------------
(ii) Departmental Offices.
Table 11 to Paragraph (g)(1)(ii)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
DO .120.............................. Records Related to Office of
Foreign Assets Control Economic
Sanctions.
DO .144.............................. General Counsel Litigation
Referral and Reporting System.
DO .190.............................. Office of Inspector General
Investigations Management
Information System (formerly:
Investigation Data Management
System).
DO .220.............................. SIGTARP Hotline Database.
DO .221.............................. SIGTARP Correspondence Database.
DO .222.............................. SIGTARP Investigative MIS
Database.
DO .223.............................. SIGTARP Investigative Files
Database.
DO .224.............................. SIGTARP Audit Files Database.
DO .225.............................. TARP Fraud Investigation
Information System.
DO .227.............................. Committee on Foreign Investment
in the United States (CFIUS)
Case Management System.
DO .303.............................. TIGTA General Correspondence.
DO .307.............................. TIGTA Employee Relations Matters,
Appeals, Grievances, and
Complaint Files.
DO .308.............................. TIGTA Data Extracts.
DO .309.............................. TIGTA Chief Counsel Case Files.
DO .310.............................. TIGTA Chief Counsel Disclosure
Section Records.
DO .311.............................. TIGTA Office of Investigations
Files.
------------------------------------------------------------------------
(iii) Special Investigator for Pandemic Recovery (SIGPR).
Table 12 to Paragraph (g)(1)(iii)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
SIGPR .420........................... Audit and Evaluations Records.
SIGPR .421........................... Case Management System and
Investigative Records.
SIGPR .423........................... Legal Records.
------------------------------------------------------------------------
(iv) The Alcohol and Tobacco Tax and Trade Bureau (TTB).
Table 13 to Paragraph (g)(1)(iv)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
TTB .001............................. Regulatory Enforcement Record
System.
------------------------------------------------------------------------
(v) Comptroller of the Currency.
Table 14 to Paragraph (g)(1)(v)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
CC .100.............................. Enforcement Action Report System.
CC .110.............................. Reports of Suspicious Activities.
CC .120.............................. Bank Fraud Information System.
CC .220.............................. Notices of Proposed Changes in
Employees, Officers and
Directors Tracking System.
CC .500.............................. Chief Counsel's Management
Information System.
CC .510.............................. Litigation Information System.
[[Page 88821]]
CC .600.............................. Consumer Complaint and Inquiry
Information Systems.
CC .800.............................. Office of Inspector General
Investigations System.
------------------------------------------------------------------------
(vi) Bureau of Engraving and Printing.
Table 15 to Paragraph (g)(1)(vi)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
BEP .021............................. Investigative files.
------------------------------------------------------------------------
(vii) Internal Revenue Service.
Table 16 to Paragraph (g)(1)(vii)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
IRS 00.002........................... Correspondence File-Inquiries
about Enforcement Activities.
IRS 00.007........................... Employee Complaint and Allegation
Referral Records.
IRS 00.334........................... Third Party Contact Reprisal
Records.
IRS 22.061........................... Wage and Information Returns
IRS 24.047........................... Processing (IRP).
Audit Underreporter Case Files.
IRS 26.001........................... Acquired Property Records.
IRS 26.006........................... Form 2209, Courtesy
Investigations.
IRS 26.012........................... Offer in Compromise (OIC) Files.
IRS 26.013........................... One-hundred Per Cent Penalty
Cases.
IRS 26.019........................... TDA (Taxpayer Delinquent
Accounts).
IRS 26.020........................... TDI (Taxpayer Delinquency
Investigations) Files.
IRS 26.021........................... Transferee Files.
IRS 34.037........................... IRS Audit Trail and Security
Records System.
IRS 37.007........................... Practitioner Disciplinary
Records.
IRS 37.009........................... Enrolled Agent and Enrolled
Retirement Plan Agent Records.
IRS 37.111........................... Preparer Tax Identification
IRS 42.001........................... Number Records.
IRS 42.002........................... Examination Administrative File.
IRS 42.005........................... Excise Compliance Programs.
Whistleblower Office Records.
IRS 42.008........................... Audit Information Management
System (AIMS).
IRS 42.017........................... International Enforcement Program
Files.
IRS 42.021........................... Compliance Programs and Projects
Files.
IRS 42.031........................... Anti-Money laundering/Bank
IRS 44.001........................... Secrecy Act and form 8300.
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 Microfilm Retrieval System.
IRS 50.222........................... Tax Exempt/Government Entities
IRS 60.000........................... (TE/GE) Case Management Records.
IRS 90.001........................... Employee Protection System
Records.
Chief Counsel Management
Information System Records (k2
and J2 only).
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.
------------------------------------------------------------------------
(viii) Bureau of the Fiscal Service.
Table 17 to Paragraph (g)(1)(viii)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
FS .020.............................. U.S. Treasury Securities Fraud
Information System.
------------------------------------------------------------------------
(ix) Financial Crimes Enforcement Network.
[[Page 88822]]
Table 18 to Paragraph (g)(1)(ix)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
FinCEN .001.......................... FinCEN Database.
FinCEN .002.......................... Suspicious Activity Reporting
System.
FinCEN .003.......................... Bank Secrecy Act Reports System.
FinCEN .004.......................... Beneficial Ownership Information
System (not exempt from
552a(e)(3) and (e)(4)(I)).
------------------------------------------------------------------------
(2) The Department hereby exempts the systems of records listed in
paragraphs (g)(1)(i) through (ix) of this section from the following
provisions of the Privacy Act, 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), (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 of the Treasury and of law enforcement agencies outside
the Department 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. Individuals 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 informants
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
informants 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 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
having access to his or her records, and since these rules exempt the
systems of records from the provisions of the Privacy Act relating to
access to records, these provisions should not apply to the systems of
records for the reasons set out in paragraph (h)(2) of this section.
(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 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) 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,
[[Page 88823]]
prove particularly relevant to a law enforcement program.
(ii) 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) 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 paragraphs (h)(5)(i)
through (vi) of this section, 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.
(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 informants by the
subjects of investigations; and
(iii) Cause informants 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)(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 if the system is required by statute to be
maintained and used solely as statistical records. This paragraph (i)
applies to the following system of records maintained by the
Department, for which exemption is claimed under 5 U.S.C. 552a(k)(4).
(i) Treasury-wide.
Table 19 to Paragraph (i)(1)(i)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
Treasury .004........................ Freedom of Information Act/
Privacy Act Request Records.
------------------------------------------------------------------------
(ii) Internal Revenue Service.
Table 20 to Paragraph (i)(1)(ii)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
IRS 70.001........................... Individual Income Tax Returns,
Statistics of Income.
------------------------------------------------------------------------
(2) The Department hereby exempts the system of records listed in
paragraph (i)(1) of this section from the following provisions of the
Privacy Act, 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 26 U.S.C. 6108, which
requires that the Secretary or his delegate 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.
(j) 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.
(k) 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 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 (j) applies to the following systems of records
maintained by the Department or one of its bureaus:
(i) Treasury-wide.
[[Page 88824]]
Table 21 to Paragraph (k)(1)(i)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
Treasury .004........................ Freedom of Information Act/
Privacy Act Request Records.
Treasury .007........................ Personnel Security System.
------------------------------------------------------------------------
(ii) Departmental Offices.
Table 22 to Paragraph (k)(1)(ii)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
DO .004.............................. Personnel Security System.
DO .306.............................. TIGTA Recruiting and Placement
Records.
------------------------------------------------------------------------
(iii) Internal Revenue Service.
Table 23 to Paragraph (k)(1)(iii)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
IRS 34.021........................... Personnel Security
Investigations.
IRS 34.022........................... Automated Background
Investigations System (ABIS).
IRS 90.006........................... Chief Counsel Human Resources and
Administrative Records.
------------------------------------------------------------------------
(2) The Department hereby exempts the systems of records listed in
paragraphs (k)(1)(i) and (ii) of this section from the following
provisions of the Privacy Act, 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).
(l) 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.
(m) 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 (m) applies to the following system of records maintained by
the Department, for which exemption is claimed under 5 U.S.C.
552a(k)(6).
(i) Treasury-wide.
Table 24 to Paragraph (m)(1)(i)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
Treasury .004........................ Freedom of Information Act/
privacy Act Request Records.
------------------------------------------------------------------------
(ii) Departmental Offices.
Table 25 to Paragraph (m)(1)(ii)
------------------------------------------------------------------------
No. Name of system
------------------------------------------------------------------------
DO .306.............................. TIGTA Recruiting and Placement
Records.
------------------------------------------------------------------------
(ii) [Reserved]
(2) The Department hereby exempts the system of records listed in
paragraph (m)(1) of this section from the following provisions of the
Privacy Act, pursuant
[[Page 88825]]
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).
(n) 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.
(o) 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.
Ryan Law,
Deputy Assistant Secretary Privacy, Transparency, and Records, U.S.
Department of the Treasury.
[FR Doc. 2023-27299 Filed 12-22-23; 8:45 am]
BILLING CODE 4810-AK-P
</pre></body>
</html>Indexed from Federal Register on December 26, 2023.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.