[Federal Register Volume 79, Number 45 (Friday, March 7, 2014)]
[Rules and Regulations]
[Pages 12943-12944]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-04946]


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DEPARTMENT OF THE TREASURY

Office of the Secretary

31 CFR Part 1

RIN 1545-AC47


Privacy Act, Implementation

AGENCY: Internal Revenue Service, Treasury.

ACTION: Final rule.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, the Department of the Treasury gives notice of an 
amendment to this part to reflect revisions of existing Internal 
Revenue Service (IRS) systems of records and to exempt the resulting 
revised systems of records from certain provisions of the Privacy Act. 
Criminal Investigation has revised five systems of records and deleted 
one system of records. This final rule applies the previously approved 
exemptions to the newly revised and renamed systems of records.

DATES: Effective April 7, 2014.

ADDRESSES: Please submit comments to Anne Jensen, Tax Law Specialist, 
Office of Privacy, Governmental Liaison, and Disclosure, 1111 
Constitution Avenue NW., Room 1621, Washington, DC 20224. Comments will 
be made available for inspection at the IRS Freedom of Information 
Reading Room (Room 1621), at the above address. The telephone number 
for the Reading Room is (202) 317-4997 (not a toll-free call).

FOR FURTHER INFORMATION CONTACT: Anne Jensen, Tax Law Specialist, 
Office of Privacy, Governmental Liaison, and Disclosure, 1111 
Constitution Avenue NW., Room 1621, Washington, DC 20024. Ms. Jensen 
may be reached via telephone at (202) 317-4997 (not a toll-free 
number).

SUPPLEMENTARY INFORMATION: 5 U.S.C. 552a(j)(2): 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. The IRS is hereby 
giving notice of a final rule to exempt ``Treasury/IRS 46.002, 
Management Information System and Case Files, Criminal Investigation''; 
``Treasury/IRS 46.003, Confidential Informant Records, Criminal 
Investigation''; ``Treasury/IRS 46.005, Electronic Surveillance and 
Monitoring Records, Criminal Investigation''; ``Treasury/IRS 46.015, 
Relocated Witness Records, Criminal Investigation''; and ``Treasury/IRS 
46.050, Automated Information Analysis and Recordkeeping, Criminal 
Investigation,'' from certain provisions of the Privacy Act of 1974, 
pursuant to 5 U.S.C. 552a(j)(2) to the extent these records capture 
criminal matters; otherwise 5 U.S.C. 552(k)(2) applies as described in 
subsequent sections.
    The exemptions pursuant to 5 U.S.C. 552a(j)(2) are from the 
provisions 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). As published in Part 1, Subpart C, of title 31 of the Code of 
Federal Regulations, section 1.36, these exemptions already apply to 
the records to which this final rule applies, therefore the reasons for 
the exemptions are not repeated here.

SUPPLEMENTARY INFORMATION: Under 5 U.S.C. 552a(k)(2), the head of an 
agency may promulgate rules to exempt a system of records from certain 
provisions of 5 U.S.C. 552a if the system is investigatory material 
compiled for law enforcement purposes. The IRS is hereby giving notice 
of a final rule to exempt ``Treasury/IRS 46.050, Automated Information 
Analysis and Recordkeeping'' from certain provisions of the Privacy Act 
of 1974, pursuant to 5 U.S.C. 552a(k)(2).
    The exemptions pursuant to 5 U.S.C. 552a(k)(2) are from the 
provisions (c)(3), (d)(1)-(4), (e)(1), (e)(4)(G)-(I), and (f) because 
the system contains investigatory material compiled for law enforcement 
purposes. As published in Part 1, Subpart C, of title 31 of the Code of 
Federal Regulations, section 1.36, these exemptions already apply to 
the records to which this final rule applies; therefore the reasons for 
the exemptions are not repeated here.
    As required by Executive Order 12866, it has been determined that 
this final rule is not a significant regulatory action, and therefore, 
does not require a regulatory impact analysis.
    The regulation will not have a substantial direct effect on the 
States, on the relationship between the Federal Government and the 
States, or on the distribution of power and responsibilities among the 
various levels of government. Therefore, it is determined that this 
final rule does not have federalism implications under Executive Order 
13132.
    Pursuant to the requirements of the Regulatory Flexibility Act, 5 
U.S.C. 601-612, it is hereby certified that these regulations will not 
significantly affect a substantial number of small entities. The final 
rule imposes no duties or obligations on small entities.
    In accordance with the provisions of the Paperwork Reduction Act, 
the Department of the Treasury has determined that the revision of the 
systems or records notices would not impose new recordkeeping, 
application, reporting, or other types of information collection 
requirements.

List of Subjects in 31 CFR Part 1

    Privacy.
    Part 1, Subpart C of title 31 of the Code of Federal Regulations is 
amended as follows:

PART 1--[AMENDED]

0
1. The authority citation for part 1 continues to read as follows:


[[Page 12944]]


    Authority:  5 U.S.C. 301 and 31 U.S.C. 321. Subpart A also 
issued under 5 U.S.C. 552, as amended. Subpart C also issued under 5 
U.S.C. 552a.


0
2. In Sec.  1.36;
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a. In the table in paragraph (c)(1)(vii):
0
i. Revise the entries for IRS 46.002, 46.003, and 46.005;
0
ii. Remove the entry for IRS 46.009;
0
iii. Revise the entry for IRS 46.015;
0
iv. Remove the entry for IRS 46.022; and
0
v. Revise the entry for IRS 46.050.
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b. In the table in paragraph (g)(1)(vii), revise the entry for IRS 
46.050.
    The revisions read as follows:


Sec.  1.36  Systems exempt in whole or in part from provisions of 5 
U.S.C. 552a and this part.

* * * * *
    (c) * * *
    (1) * * *
    (vii) * * *

------------------------------------------------------------------------
                 No.                              System name
------------------------------------------------------------------------
Treasury/IRS 46.002                    Management Information System and
                                        Case Files, Criminal
                                        Investigation.
Treasury/IRS 46.003                    Confidential Informant Records,
                                        Criminal Investigation.
Treasury/IRS 46.005                    Electronic Surveillance and
                                        Monitoring Records, Criminal
                                        Investigation.
Treasury/IRS 46.015                    Relocated Witness Records,
                                        Criminal Investigation.
Treasury/IRS 46.050                    Automated Information Analysis
                                        and Recordkeeping, Criminal
                                        Investigation.
------------------------------------------------------------------------

* * * * *
    (g) * * *
    (1) * * *
    (vii) * * *

------------------------------------------------------------------------
                 No.                              System name
------------------------------------------------------------------------
Treasury/IRS 46.050..................  Automated Information Analysis
                                        and Recordkeeping, Criminal
                                        Investigation.
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* * * * *

    Dated: February 20, 2014.
Helen Goff Foster,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2014-04946 Filed 3-6-14; 8:45 am]
BILLING CODE 4830-01-P