[Federal Register Volume 77, Number 179 (Friday, September 14, 2012)]
[Notices]
[Pages 56913-56914]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2012-22619]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Privacy Act of 1974, as Amended
AGENCY: Internal Revenue Service, Treasury.
ACTION: Notice of proposed alteration of a Privacy Act system of
records.
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SUMMARY: In accordance with the requirements of the Privacy Act of
1974, as amended, 5 U.S.C. 552a, the Department of the Treasury,
Internal Revenue Service (IRS), gives notice of proposed alteration of
a system of records related to the functions of the Office of
Professional Responsibility (OPR): Treasury/IRS 37.007, Practitioner
Disciplinary Records.
DATES: Comments must be received no later than October 15, 2012. The
proposed altered system will become effective October 24, 2012, unless
the IRS receives comments which cause reconsideration of this action.
ADDRESSES: Comments should be sent to the Office of Privacy,
Governmental Liaison and Disclosure, Internal Revenue Service, 1111
Constitution Avenue NW., Washington, DC 20224. Comments will be
available for inspection and copying in the IRS Freedom of Information
Reading Room (Room 1621) at the above address. The telephone number for
the Reading Room is (202) 622-5164 (not a toll-free number).
FOR FURTHER INFORMATION CONTACT: David Silverman, Management and
Program Analyst, Office of Privacy, Governmental Liaison and
Disclosure, telephone number (202) 622-5625 (this is not a toll-free
number).
SUPPLEMENTARY INFORMATION: The regulations governing practice before
the IRS, issued under the authority of 31 U.S.C. 330, are set out at 31
CFR part 10, and are periodically published in pamphlet form as
Treasury Department Circular No. 230. Amendments to the regulations
were published recently at 76 FR 32286-32312, June 3, 2011. Section
10.1(a)(1) of the amended regulations provides that OPR shall generally
have responsibility for matters related to practitioner conduct and
discipline, including disciplinary proceedings and sanctions. Sections
10.2(a)(5) and 10.3(f) define ``practitioner'' to include registered
tax return preparers, who, pursuant to 10.3(f)(4), are subject to the
regulations in the same manner as other practitioners. Sections 10.8(a)
and (c) provide that any individual who for compensation prepares or
assists with the preparation of all or substantially all of a tax
return, claim for refund, or other document pertaining to any
taxpayer's liability for submission to the IRS is subject to the duties
and restrictions relating to practice in subpart B, and well as subject
to the sanctions for violation of the regulations in subpart C.
A notice describing Treasury/IRS 37.007 was most recently published
at 75 FR 64406-64407, October 19, 2010. Due to the June 3, 2011,
amendments to the regulations, conforming alterations must be made to
Treasury/IRS 37.007.
For the reason set forth above, the IRS proposes to alter the
system of records as follows.
TREASURY/IRS 37.007
SYSTEM NAME:
Practitioner Disciplinary Records--Treasury/IRS.
* * * * *
CATEGORIES OF INDIVIDUALS COVERED BY THE SYSTEM:
Description of changes: The following categories of individuals are
added: Registered tax return preparers, and any individual who for
compensation prepares or assists with the preparation of all or
substantially all of a tax return, claim for refund, or other document
pertaining to any taxpayer's liability for submission to the IRS. When
altered as proposed, Categories of Individuals Covered by the System
will read as follows:
``Subjects and potential subjects of disciplinary proceedings
relating to attorneys, certified public accountants, enrolled agents,
enrolled actuaries, enrolled retirement plan agents, appraisers,
registered tax return preparers, and any individual who for
compensation prepares or assists with the preparation of all or
substantially all of a tax return, claim for refund, or other document
pertaining to any taxpayer's liability for submission to the IRS;
subjects or potential subjects of actions to deny eligibility to engage
in limited practice before the IRS or actions to withdraw eligibility
to practice before
[[Page 56914]]
the IRS in any other capacity; individuals who have received
disciplinary sanctions or whose eligibility to practice before the IRS
has been denied or withdrawn; and individuals who have submitted to OPR
information concerning potential violations of 31 CFR part 10.''
* * * * *
ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING CATEGORIES
OF USERS AND THE PURPOSES OF SUCH USES:
Description of changes: In routine use (8), item (a), the following
professional designations are added to the list of professional
designations: Registered tax return preparer, or any individual who for
compensation prepares or assists with the preparation of all or
substantially all of a tax return, claim for refund, or other document
pertaining to any taxpayer's liability for submission to the IRS. Also
in routine use (8), item (a), the following professional designation is
added to the list of individuals who have resigned: Registered tax
return preparer. When altered as proposed, routine use (8) will read as
follows:
``(8) Make available for public inspection or otherwise disclose to
the general public, after the final agency decision has been issued or
after OPR has taken final action: (a) The name, mailing address,
professional designation (attorney, certified public accountant,
enrolled agent, enrolled actuary, enrolled retirement plan agent,
appraiser, registered tax return preparer, or any individual who for
compensation prepares or assists with the preparation of all or
substantially all of a tax return, claim for refund, or other document
pertaining to any taxpayer's liability for submission to the IRS), type
of disciplinary sanction, effective dates, and information about the
conduct that gave rise to the sanction pertaining to individuals who
have been censured, individuals who have been suspended or disbarred
from practice before the IRS, individuals who have resigned as an
enrolled agent, an enrolled retirement plan agent, or a registered tax
return preparer in lieu of a disciplinary proceeding being instituted
or continued, individuals upon whom a monetary penalty has been
imposed, and individual appraisers who have been disqualified; and (b)
the name, mailing address, representative capacity (family member;
general partner; full-time employee or officer of a corporation,
association, or organized group; full-time employee of a trust,
receivership, guardianship, or estate; officer or regular employee of a
government unit; an individual representing a taxpayer outside the
United States; or unenrolled return preparer), the fact of the denial
of eligibility for limited practice, effective dates, and information
about the conduct that gave rise to the denial pertaining to
individuals who have been denied eligibility to engage in limited
practice before the IRS pursuant to 31 CFR part 10.''
* * * * *
The report of the altered system of records, as required by 5
U.S.C. 552a(r) of the Privacy Act, has been submitted to the Committee
on Oversight and Government Reform of the House of Representatives, the
Committee on Homeland Security and Governmental Affairs of the Senate,
and the Office of Management and Budget (OMB).
Dated: August 21, 2012.
Melissa Hartman,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2012-22619 Filed 9-13-12; 8:45 am]
BILLING CODE 4830-01-P