[Title 31 CFR ]
[Code of Federal Regulations (annual edition) - July 1, 2012 Edition]
[From the U.S. Government Printing Office]
[[Page i]]
Title 31
Money and Finance: Treasury
________________________
Parts 0 to 199
Revised as of July 1, 2012
Containing a codification of documents of general
applicability and future effect
As of July 1, 2012
Published by the Office of the Federal Register
National Archives and Records Administration as a
Special Edition of the Federal Register
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Table of Contents
Page
Explanation................................................. v
Title 31:
SUBTITLE A--Office of the Secretary of the Treasury 3
SUBTITLE B--Regulations Relating to Money and Finance
Chapter I--Monetary Offices, Department of the
Treasury 397
Finding Aids:
Table of CFR Titles and Chapters........................ 437
Alphabetical List of Agencies Appearing in the CFR...... 457
List of CFR Sections Affected........................... 467
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Cite this Code: CFR
To cite the regulations in
this volume use title,
part and section number.
Thus, 31 CFR 0.101 refers
to title 31, part 0,
section 101.
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EXPLANATION
The Code of Federal Regulations is a codification of the general and
permanent rules published in the Federal Register by the Executive
departments and agencies of the Federal Government. The Code is divided
into 50 titles which represent broad areas subject to Federal
regulation. Each title is divided into chapters which usually bear the
name of the issuing agency. Each chapter is further subdivided into
parts covering specific regulatory areas.
Each volume of the Code is revised at least once each calendar year
and issued on a quarterly basis approximately as follows:
Title 1 through Title 16.................................as of January 1
Title 17 through Title 27..................................as of April 1
Title 28 through Title 41...................................as of July 1
Title 42 through Title 50................................as of October 1
The appropriate revision date is printed on the cover of each
volume.
LEGAL STATUS
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HOW TO USE THE CODE OF FEDERAL REGULATIONS
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To determine whether a Code volume has been amended since its
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OMB CONTROL NUMBERS
The Paperwork Reduction Act of 1980 (Pub. L. 96-511) requires
Federal agencies to display an OMB control number with their information
collection request.
[[Page vi]]
Many agencies have begun publishing numerous OMB control numbers as
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OBSOLETE PROVISIONS
Provisions that become obsolete before the revision date stated on
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(b) The matter incorporated is in fact available to the extent
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(c) The incorporating document is drafted and submitted for
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What if the material incorporated by reference cannot be found? If
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that volume.
[[Page vii]]
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Director,
Office of the Federal Register.
July 1, 2012.
[[Page ix]]
THIS TITLE
Title 31--Money and Finance: Treasury is composed of three volumes.
The parts in these volumes are arranged in the following order: Parts 0-
199, parts 200-499, and part 500 to end. The contents of these volumes
represent all current regulations codified under this title of the CFR
as of July 1, 2012.
For this volume, Susannah C. Hurley was Chief Editor. The Code of
Federal Regulations publication program is under the direction of
Michael L. White, assisted by Ann Worley.
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TITLE 31--MONEY AND FINANCE: TREASURY
(This book contains parts 0 to 199)
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Part
SUBTITLE A--Office of the Secretary of the Treasury......... 0
SUBTITLE B--Regulations Relating to Money and Finance
chapter i--Monetary Offices, Department of the Treasury..... 56
Abbreviation Used in This Chapter:
C. P. D.= Commissioner of the Public Debt.
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Subtitle A--Office of the Secretary of the Treasury
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Part Page
0 Department of the Treasury Employee Rules of
Conduct................................. 5
1 Disclosure of records....................... 10
2 National security information............... 82
3 Claims regulations and indemnification of
Department of Treasury employees........ 85
4 Employees' personal property claims......... 88
5 Treasury debt collection.................... 89
6 Applications for awards under the Equal
Access to Justice Act................... 106
7 Employee inventions......................... 110
8 Practice before the Bureau of Alcohol,
Tobacco and Firearms.................... 112
9 Effects of imported articles on the national
security................................ 126
10 Practice before the Internal Revenue Service 128
11 Operation of vending facilities by the blind
on Federal property under the control of
the Department of the Treasury.......... 174
12 Restriction of sale and distribution of
tobacco products........................ 176
13 Procedures for providing assistance to State
and local governments in protecting
foreign diplomatic missions............. 176
14 Right to Financial Privacy Act.............. 181
15 Post employment conflict of interest........ 182
16 Regulations implementing the Program Fraud
Civil Remedies Act of 1986.............. 188
17 Enforcement of nondiscrimination on the
basis of handicap in programs or
activities conducted by the Department
of the Treasury......................... 204
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18 Officials designated to perform the
functions and duties of certain offices
in case of absence, disability, or
vacancy................................. 210
19 Governmentwide debarment and suspension
(nonprocurement)........................ 211
20 Governmentwide requirements for drug-free
workplace (financial assistance)........ 233
21 New restrictions on lobbying................ 239
25 Prepayment of foreign military sales loans
made by the Defense Security Assistance
Agency and foreign military sales loans
made by the Federal Financing Bank and
guaranteed by the Defense Security
Assistance Agency....................... 250
26 Environmental review of actions by
Multilateral Development Bands (MDBs)... 260
27 Civil penalty assessment for misuse of
Department of the Treasury names,
symbols, etc............................ 263
28 Nondiscrimination on the basis of sex in
education programs or activities
receiving Federal financial assistance.. 267
29 Federal benefit payments under certain
District of Columbia retirement programs 289
30 TARP standards for compensation and
corporate governance.................... 320
31 Troubled Asset Relief Program............... 352
32 Payments in lieu of low income housing tax
credits................................. 359
33 Waivers for state innovation................ 359
50 Terrorism Risk Insurance Program............ 365
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PART 0_DEPARTMENT OF THE TREASURY EMPLOYEE RULES OF CONDUCT--
Table of Contents
Subpart A_General Provisions
Sec.
0.101 Purpose.
0.102 Policy.
0.103 Definitions.
Responsibilities
0.104 Designated Agency Ethics Official and Alternate Designated Agency
Ethics Official.
0.105 Deputy Ethics Official.
0.106 Bureau Heads.
0.107 Employees.
Subpart B_Rules of Conduct
0.201 Political activity.
0.202 Strikes.
0.203 Gifts or gratuities from foreign governments.
0.204 Use of controlled substances and intoxicants.
0.205 Care of documents and data.
0.206 Disclosure of information.
0.207 Cooperation with official inquiries.
0.208 Falsification of official records.
0.209 Use of Government vehicles.
0.210 Conduct while on official duty or on Government property.
0.211 Soliciting, selling and canvassing.
0.212 Influencing legislation or petitioning Congress.
0.213 General conduct prejudicial to the Government.
0.214 Nondiscrimination.
0.215 Possession of weapons and explosives.
0.216 Privacy Act.
0.217 Personal financial interests.
Subpart C_Special Government Employees
0.301 Applicability of subpart B.
0.302 Service with other Federal agencies.
Subpart D_Advisers to the Department
0.401 Advisers to the Department.
Authority: 5 U.S.C. 301.
Source: 60 FR 28535, June 1, 1995, unless otherwise noted.
Subpart A_General Provisions
Sec. 0.101 Purpose.
(a) The Department of the Treasury Employee Rules of Conduct (Rules)
are separate from and additional to the Standards of Ethical Conduct for
Employees of the Executive Branch (Executive Branch-wide Standards) (5
CFR part 2635) and the Supplemental Standards of Ethical Conduct for
Employees of the Department of the Treasury (Treasury Supplemental
Standards) (to be codified at 5 CFR part 3101). The Rules prescribe
employee rules of conduct and procedure and provide for disciplinary
action for the violation of the Rules, the Treasury Supplemental
Standards, the Executive Branch-wide Standards, and any other rule,
regulation or law governing Department employees.
(b) The Rules are not all-inclusive and may be modified by
interpretive guidelines and procedures issued by the Department's
bureaus. The absence of a specific published rule of conduct covering an
action does not constitute a condonation of that action or indicate that
the action would not result in corrective or disciplinary action.
Sec. 0.102 Policy.
(a) All employees and officials of the Department are required to
follow the rules of conduct and procedure contained in the Rules, the
Treasury Supplemental Standards, the Executive Branch-wide Standards of
Ethical Conduct, the Employee Responsibilities and Conduct (5 CFR part
735), and any bureau issued rules.
(b) Employees found in violation of the Rules, the Treasury
Supplemental Standards, the Executive Branch-wide Standards or any
applicable bureau rule may be instructed to take remedial or corrective
action to eliminate the conflict. Remedial action may include, but is
not limited to:
(1) Reassignment of work duties;
(2) Disqualification from a particular assignment;
(3) Divestment of a conflicting interest; or
(4) Other appropriate action.
(c) Employees found in violation of the Rules, the Treasury
Supplemental Standards, the Executive Branch-wide Standards or any
applicable bureau rule may be disciplined in proportion to the gravity
of the offense committed, including removal. Disciplinary action will be
taken in accordance with applicable laws and regulations
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and after consideration of the employee's explanation and any mitigating
factors. Further, disciplinary action may include any additional penalty
prescribed by law.
Sec. 0.103 Definitions.
The following definitions are used throughout this part:
(a) Adviser means a person who provides advice to the Department as
a representative of an outside group and is not an employee or special
Government employee as those terms are defined inSec. 0.103.
(b) Bureau means:
(1) Bureau of Alcohol, Tobacco and Firearms;
(2) Bureau of Engraving and Printing;
(3) Bureau of the Public Debt;
(4) Departmental Offices;
(5) Federal Law Enforcement Training Center;
(6) Financial Management Service;
(7) Internal Revenue Service;
(8) Legal Division;
(9) Office of the Comptroller of the Currency;
(10) Office of the Inspector General;
(11) Office of Thrift Supervision;
(12) United States Customs Service;
(13) United States Mint;
(14) United States Secret Service; and
(15) Any organization designated as a bureau by the Secretary
pursuant to appropriate authority.
(c) Person means an individual, corporation and subsidiaries it
controls, company, association, firm, partnership, society, joint stock
company, or any other organization or institution as specified in 5 CFR
2635.102(k).
(d) Regular employee or employee means an officer or employee of the
Department of the Treasury but does not include a special Government
employee.
(e) Special Government employee means an officer or employee who is
retained, designated, appointed, or employed to perform temporary duties
either on a full-time or intermittent basis, with or without
compensation, for a period not to exceed 130 days during any consecutive
365-day period. See 18 U.S.C. 202(a).
Responsibilities
Sec. 0.104 Designated Agency Ethics Official and Alternate Designated
Agency Ethics Official.
The Deputy General Counsel is the Department's Designated Agency
Ethics Official (DAEO). The DAEO is responsible for managing the
Department's ethics program, including coordinating ethics counseling
and interpreting questions of conflicts of interest and other matters
that arise under the Executive Branch-wide Standards and Treasury
Supplemental Standards and Rules. See 5 CFR 2638.203. The Senior Counsel
for Ethics is the Alternate Designated Agency Ethics Official.
Sec. 0.105 Deputy Ethics Official.
The Chief Counsel or Legal Counsel for a bureau, or a designee, is
the Deputy Ethics Official for that bureau. The Legal Counsel for the
Financial Crimes Enforcement Network is the Deputy Ethics Official for
that organization. It is the responsibility of the Deputy Ethics
Official to give authoritative advice and guidance on conflicts of
interest and other matters arising under the Executive Branch-wide
Standards, Treasury Supplemental Standards, and the Rules.
Sec. 0.106 Bureau Heads.
Bureau heads or designees are required to:
(a) Provide all employees with a copy of Executive Order 12674, as
amended by Executive Order 12731, the Executive Branch-wide Standards,
the Treasury Supplemental Standards and the Rules; provide all new
employees with an explanation of the contents and application of the
Executive Branch-wide Standards, Treasury Supplemental Standards and the
Rules; and provide all departing employees with an explanation of the
applicable post-employment restrictions contained in 18 U.S.C. 207 and 5
CFR part 2641 and any other applicable law or regulation.
(b) Provide guidance and assistance to supervisors and employees in
implementing and adhering to the rules and procedures included in the
Executive Branch-wide Standards and Treasury
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Supplemental Standards and Rules; obtain any necessary legal advice or
interpretation from the Designated Agency Ethics Official or a Deputy
Ethics Official; and inform employees as to how and from whom they may
obtain additional clarification or interpretation of the Executive
Branch-wide Standards, Treasury Supplemental Standards, Rules, and any
other relevant law, rule or regulation.
(c) Take appropriate corrective or disciplinary action against an
employee who violates the Executive Branch-wide Standards, Treasury
Supplemental Standards or Rules, or any other applicable law, rule or
regulation, and against a supervisor who fails to carry out his
responsibilities in taking or recommending corrective or disciplinary
action when appropriate against an employee who has committed an
offense.
Sec. 0.107 Employees.
(a) Employees are required to:
(1) Read and follow the rules and procedures contained in the
Executive Branch-wide Standards, Treasury Supplemental Standards, and
Rules;
(2) Request clarification or interpretation from a supervisor or
ethics official if the application of a rule contained in the Executive
Branch-wide Standards, Treasury Supplemental Standards, or Rules is not
clear;
(3) Report to the Inspector General or to the appropriate internal
affairs office of the Bureau of Alcohol, Tobacco and Firearms, Customs
Service, Internal Revenue Service, or Secret Service, any information
indicating that an employee, former employee, contractor, subcontractor,
or potential contractor engaged in criminal conduct or that an employee
or former employee violated the Executive Branch-wide Standards or the
Treasury Supplemental Standards or Rules. Legal Division attorneys
acquiring this type of information during the representation of a bureau
shall report it to the appropriate Chief or Legal Counsel or the Deputy
General Counsel, who shall report such information to the Inspector
General or appropriate internal affairs office; and
(4) Report to the Inspector General information defined in paragraph
(a)(3) of this section relating to foreign intelligence or national
security, as covered in Executive Order 12356. Legal Division attorneys
acquiring this type of information during the representation of a bureau
shall report it to the Deputy General Counsel, who shall report such
information to the Inspector General.
(b) The confidentiality of the source of the information reported to
the Inspector General or the internal affairs office under this section
will be maintained to the extent appropriate under the circumstances.
Subpart B_Rules of Conduct
Sec. 0.201 Political activity.
(a) Employees may:
(1) Take an active part in political management or in political
campaigns to the extent permitted by law (5 U.S.C. 7321-7326); and
(2) Vote as they choose and express their opinions on political
subjects and candidates.
(b) Employees may not use their official authority or influence to
interfere with or affect election results.
(c) Employees may be disqualified from employment for knowingly
supporting or advocating the violent overthrow of our constitutional
form of government.
Note: The Hatch Act Reform Amendments of 1993 significantly reduced
the statutory restrictions on the political activity of most Department
employees. However, career members of the Senior Executive Service and
employees of the Secret Service, the Internal Revenue Service, Office of
Criminal Investigation, the Customs Service, Office of Investigative
Programs, and the Bureau of Alcohol, Tobacco and Firearms, Office of Law
Enforcement, remain subject to significant restrictions on their
political activities.
Sec. 0.202 Strikes.
Employees shall not strike against the Government.
Sec. 0.203 Gifts or gratuities from foreign governments.
(a) The United States Constitution prohibits employees from
accepting gifts, emoluments, offices, or titles from a foreign
government without the consent of the Congress. Congress has consented
to an employee accepting
[[Page 8]]
and retaining a gift from a foreign government that is of minimal value
and offered as a souvenir or mark of courtesy, unless otherwise
prohibited by bureau regulation (5 U.S.C. 7342). Minimal value is
prescribed in 41 CFR part 101-49 and was set at $225.00 on the date that
the Rules became effective.
(b) All gifts exceeding minimal value, the refusal of which would
likely cause offense or embarrassment or otherwise adversely affect the
foreign relations of the United States, shall be accepted and deposited
with the Department within sixty days of acceptance. If the gift is
travel or expenses for travel taking place entirely outside the United
States, it shall be reported within thirty days (see 5 U.S.C.
7342(c)(1)(B)(ii)).
(c) As used in paragraph (b) of this section, Deposit with the
Department means delivery to the Department Gift Unit or other
depository as authorized by the Treasury Directive on Foreign Gifts
(Treasury Directive 61-04).
(d) All foreign gifts must be reported as prescribed in the Treasury
Directive on Foreign Gifts (Treasury Directive 61-04).
Sec. 0.204 Use of controlled substances and intoxicants.
Employees shall not sell, use or possess controlled substances or
intoxicants in violation of the law while on Department property or
official duty, or use a controlled substance or intoxicant in a manner
that adversely affects their work performance.
Sec. 0.205 Care of documents and data.
(a) Employees shall not conceal, remove, alter, destroy, mutilate or
access documents or data in the custody of the Federal Government
without proper authority.
(b) Employees are required to care for documents according to
Federal law and regulation, and Department procedure (18 U.S.C. 2071, 5
U.S.C. 552, 552a).
(c) The term documents includes, but is not limited to, any writing,
recording, computer tape or disk, blueprint, photograph, or other
physical object on which information is recorded.
Sec. 0.206 Disclosure of information.
Employees shall not disclose official information without proper
authority, pursuant to Department or bureau regulation. Employees
authorized to make disclosures should respond promptly and courteously
to requests from the public for information when permitted to do so by
law (31 CFR 1.9, 1.10, and 1.28(b)).
Sec. 0.207 Cooperation with official inquiries.
Employees shall respond to questions truthfully and under oath when
required, whether orally or in writing, and must provide documents and
other materials concerning matters of official interest when directed to
do so by competent Treasury authority.
Sec. 0.208 Falsification of official records.
Employees shall not intentionally make false, misleading or
ambiguous statements, orally or in writing, in connection with any
matter of official interest. Matters of official interest include among
other things: Transactions with the public, government agencies or
fellow employees; application forms and other forms that serve as a
basis for appointment, reassignment, promotion or other personnel
action; vouchers; leave records and time and attendance records; work
reports of any nature or accounts of any kind; affidavits; entry or
record of any matter relating to or connected with an employee's duties;
and reports of any moneys or securities received, held or paid to, for
or on behalf of the United States.
Sec. 0.209 Use of Government vehicles.
Employees shall not use Government vehicles for unofficial purposes,
including to transport unauthorized passengers. The use of Government
vehicles for transporting employees between their domiciles and places
of employment must be authorized by statute (See, e.g., 31 U.S.C. 1344).
Sec. 0.210 Conduct while on official duty or on Government property.
Employees must adhere to the regulations controlling conduct when
they are on official duty or in or on Government property, including the
Treasury Building, Treasury Annex Building and grounds; the Bureau of
Engraving and Printing buildings and grounds; the
[[Page 9]]
United States Mint buildings and grounds; the grounds of the Federal Law
Enforcement Training Center; and Treasury-occupied General Services
Administration buildings and grounds (see 31 CFR parts 91, 407, 605,
700).
Sec. 0.211 Soliciting, selling and canvassing.
Employees shall not solicit, make collections, canvass for the sale
of any article, or distribute literature or advertising in any space
occupied by the Department without appropriate authority.
Sec. 0.212 Influencing legislation or petitioning Congress.
(a) Employees shall not use Government time, money, or property to
petition a Member of Congress to favor or oppose any legislation. This
prohibition does not apply to the official handling, through the proper
channels, of matters relating to legislation in which the Department of
the Treasury has an interest.
(b) Employees, individually or collectively, may petition Congress
or Members of Congress or furnish information to either House of
Congress when not using Government time, money or property (5 U.S.C.
7211).
Sec. 0.213 General conduct prejudicial to the Government.
Employees shall not engage in criminal, infamous, dishonest, or
notoriously disgraceful conduct, or any other conduct prejudicial to the
Government.
Sec. 0.214 Nondiscrimination.
(a) Employees shall not discriminate against or harass any other
employee, applicant for employment or person dealing with the Department
on official business on the basis of race, color, religion, national
origin, sex, sexual orientation, age, or disability. Sexual harassment
is a form of sex discrimination and is prohibited by this section.
(b) An employee who engages in discriminatory conduct may be
disciplined under these rules. However, this section does not create any
enforceable legal rights in any person.
Sec. 0.215 Possession of weapons and explosives.
(a) Employees shall not possess firearms, explosives, or other
dangerous or deadly weapons, either openly or concealed, while on
Government property or official duty.
(b) The prohibition in paragraph (a) of this section does not apply
to employees who are required to possess weapons or explosives in the
performance of their official duties.
Sec. 0.216 Privacy Act.
Employees involved in the design, development, operation, or
maintenance of any system of records or in maintaining records subject
to the Privacy Act of 1974, as amended (5 U.S.C. 552a), shall comply
with the conduct regulations delineated in 31 CFR 1.28(b).
Sec. 0.217 Personal financial interests.
(a) Employees may hold the following financial interests without
violating 18 U.S.C. 208(a):
(1) The stocks or bonds of a publicly traded corporation with a
value of $1000 or less; and
(2) The stocks or bonds in the investment portfolio of a diversified
mutual fund in which an employee has invested.
(b) The Department has found that the financial interests listed in
paragraph (a) of this section are too remote and inconsequential to
affect the integrity of an employee's service.
Subpart C_Special Government Employees
Sec. 0.301 Applicability of subpart B.
The rules of conduct contained in subpart B of this part apply to
special Government employees employed with the Treasury Department. The
regulations contained inSec. 0.201 of subpart B, concerning political
activity, apply to special Government employees only on the days that
they serve the Department. Treasury bureaus are responsible for
informing special Government employees employed with them of the
applicability of bureau specific statutes or regulations.
[[Page 10]]
Sec. 0.302 Service with other Federal agencies.
A special Government employee serving concurrently in the Department
and in a Federal agency other than the Department is required to inform
the Department and the agency in which he serves of the arrangement so
that appropriate administrative measures may be taken.
Subpart D_Advisers to the Department
Sec. 0.401 Advisers to the Department.
(a) An adviser or advisory committee member includes an individual
who provides advice to the Department as a representative of an outside
group and is not an employee or special Government employee of the
Department. Questions concerning whether an individual serves the
Department in the capacity of an adviser, employee, or special
Government employee shall be addressed to the Designated Agency Ethics
Official or a Deputy Ethics Official.
(b) Advisers or advisory committee members are not required to
follow the Rules and are not generally required by the Department to
file financial disclosure statements; nevertheless, they should be
guided by the regulations in this part covering such issues as public
disclosure of official information (Sec. 0.206), conduct (Sec. 0.211
andSec. 0.213), and gifts or gratuities from Foreign governments
(Sec. 0.203).
PART 1_DISCLOSURE OF RECORDS--Table of Contents
Subpart A_Freedom of Information Act
Sec.
1.1 General.
1.2 Information made available.
1.3 Publication in the Federal Register.
1.4 Public inspection and copying.
1.5 Specific requests for other records.
1.6 Business information.
1.7 Fees for services.
Appendix A to Subpart A--Departmental Offices
Appendix B to Subpart A--Internal Revenue Service
Appendix C to Subpart A--United States Customs Service
Appendix D to Subpart A--United States Secret Service
Appendix E to Subpart A--Bureau of Alcohol, Tobacco and Firearms
Appendix F to Subpart A--Bureau of Engraving and Printing
Appendix G to Subpart A--Financial Management Service
Appendix H to Subpart A--United States Mint
Appendix I to Subpart A--Bureau of the Public Debt
Appendix J to Subpart A--Office of the Comptroller of the Currency
Appendix K to Subpart A--Federal Law Enforcement Training Center
Appendix L to Subpart A--Office of Thrift Supervision
Appendix M to Subpart A--Financial Crimes Enforcement Network
Subpart B_Other Disclosure Provisions
1.8 Scope.
1.9 Records not to be otherwise withdrawn or disclosed.
1.10 Oral information.
1.11 Testimony or the production of records in a court or other
proceeding.
1.12 Regulations not applicable to official request.
Subpart C_Privacy Act
1.20 Purpose and scope of regulation.
1.21 Definitions.
1.22 Requirements relating to systems of records.
1.23 Publication in the Federal Register--Notices of systems of records,
general exemptions, specific exemptions, review of all
systems.
1.24 Disclosure of records to person other than the individual to whom
they pertain.
1.25 Accounting of disclosures.
1.26 Procedures for notification and access to records pertaining to
individuals--format and fees for request for access.
1.27 Procedures for amendment of records pertaining to individuals--
format, agency review and appeal from initial adverse agency
determination.
1.28 Training, rules of conduct, penalties for non-compliance.
1.29 Records transferred to Federal Records Center or National Archives
of the United States.
1.30 Application to system of records maintained by Government
contractors.
1.31 Sale or rental of mailing lists.
1.32 Use and disclosure of social security numbers.
1.34 Guardianship.
1.35 Information forms.
1.36 Systems exempt in whole or in part from provisions of 5 U.S.C. 552a
and this part.
[[Page 11]]
Appendix A to Subpart C--Departmental Offices
Appendix B to Subpart C--Internal Revenue Service
Appendix C to Subpart C--United States Customs Service
Appendix D to Subpart C--United States Secret Service
Appendix E to Subpart C--Bureau of Alcohol, Tobacco and Firearms
Appendix F to Subpart C--Bureau of Engraving and Printing
Appendix G to Subpart C--Financial Management Service
Appendix H to Subpart C--United States Mint
Appendix I to Subpart C--Bureau of the Public Debt
Appendix J to Subpart C--Office of the Comptroller of the Currency
Appendix K to Subpart C--Federal Law Enforcement Training Center
Appendix L to Subpart C--Office of Thrift Supervision
Appendix M to Subpart C [Reserved]
Appendix N to Subpart C--Financial Crimes Network
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.
Source: 52 FR 26305, July 14, 1987, unless otherwise noted.
Subpart A_Freedom of Information Act
Source: 65 FR 40504, June 30, 2000, unless otherwise noted.
Sec. 1.1 General.
(a) Purpose and scope. (1) This subpart contains the regulations of
the Department of the Treasury implementing the Freedom of Information
Act (FOIA), 5 U.S.C. 552, as amended by the Electronic Freedom of
Information Act Amendments of 1996. The regulations set forth procedures
for requesting access to records maintained by the Department of the
Treasury. These 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. Persons interested
in the records of a particular component should also consult the
appendix to this subpart that pertains to that component. 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 authorized to
substitute the officials designated and change the addresses specified
in the appendix to this subpart applicable to the components. The
components of the Department of the Treasury for the purposes of this
subpart are the following offices and bureaus:
(i) The Departmental Offices, which include the offices of:
(A) The Secretary of the Treasury, including immediate staff;
(B) The Deputy Secretary of the Treasury, including immediate staff;
(C) The Chief of Staff, including immediate staff;
(D) The Executive Secretary of the Treasury and all offices
reporting to such official, including immediate staff;
(E) Under Secretary (International Affairs) and all offices
reporting to such official, including immediate staff;
(F) Assistant Secretary (International Economics and Development)
and all offices reporting to such official, including immediate staff;
(G) Assistant Secretary (Financial Markets and Investment Policy)
and all offices reporting to such official, including immediate staff;
(H) Under Secretary (Domestic Finance) and all offices reporting to
such official, including immediate staff;
(I) Fiscal Assistant Secretary and all offices reporting to such
official, including immediate staff;
(J) Assistant Secretary (Financial Institutions) and all offices
reporting to such official, including immediate staff;
(K) Assistant Secretary (Financial Markets) and all offices
reporting to
[[Page 12]]
such official, including immediate staff;
(L) Assistant Secretary (Financial Stability) and all offices
reporting to such official, including immediate staff;
(M) Under Secretary (Terrorism & Financial Intelligence) and all
offices reporting to such official, including immediate staff;
(N) Assistant Secretary (Terrorist Financing) and all offices
reporting to such official, including immediate staff;
(O) Assistant Secretary (Intelligence and Analysis) and all offices
reporting to such official, including immediate staff;
(P) General Counsel and all offices reporting to such official,
including immediate staff; except legal counsel to the components listed
in paragraphs (a)(1)(i)(W), (a)(1)(i)(X), (a)(1)(i)(Y), and (a)(1)(ii)
through (x) of this section;
(Q) Treasurer of the United States including immediate staff;
(R) Assistant Secretary (Legislative Affairs) and all offices
reporting to such official, including immediate staff;
(S) Assistant Secretary (Public Affairs) and all offices reporting
to such official, including immediate staff;
(T) Assistant Secretary (Economic Policy) and all offices reporting
to such official, including immediate staff;
(U) Assistant Secretary (Tax Policy) and all offices reporting to
such official, including immediate staff;
(V) Assistant Secretary (Management) and Chief Financial Officer,
and all offices reporting to such official, including immediate staff;
(W) The Inspector General, and all offices reporting to such
official, including immediate staff;
(X) The Treasury Inspector General for Tax Administration, and all
offices reporting to such official, including immediate staff;
(Y) The Special Inspector General for the Troubled Asset Relief
Program, and all offices reporting to such official, including immediate
staff;
(ii) Alcohol and Tobacco Tax and Trade Bureau.
(iii) Bureau of Public Debt.
(iv) Financial Management Service.
(v) Internal Revenue Service.
(vi) Comptroller of the Currency.
(vii) Office of Thrift Supervision.
(viii) Bureau of Engraving and Printing.
(ix) United States Mint.
(x) Financial Crimes Enforcement Network.
(2) For purposes of this subpart, the office of the legal counsel
for the components listed in paragraphs (a)(1)(i)(W), (a)(1)(i)(X),
(1)(i)(Y) and (a)(1)(ii) through (x) of this section, are to be
considered a part of their respective 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.
(b) Definitions. As used in this subpart, the following terms shall
have the following meanings:
(1) Agency has the meaning given in 5 U.S.C. 551(1) and 5 U.S.C.
552(f).
(2) Appeal means a request for a review of an agency's determination
with regard to a fee waiver, category of requester, expedited
processing, or denial in whole or in part of a request for access to a
record or records.
(3) Bureau means an entity of the Department of the Treasury that is
authorized to act independently in disclosure matters.
(4) Business information means trade secrets or other commercial or
financial information.
(5) Business submitter means any entity which provides business
information to the Department of the Treasury or its bureaus and which
has a proprietary interest in the information.
(6) Computer software means tools by which records are created,
stored, and retrieved. Normally, computer software, including source
code, object code, and listings of source and object codes, regardless
of medium, are not agency records. However, when data are embedded
within the software and cannot be extracted without the software, the
software may have to be treated as an agency record. Proprietary (or
copyrighted) software is not an agency record.
[[Page 13]]
(7) Confidential commercial information means records provided to
the government by a submitter that arguably contain material exempt from
release under Exemption 4 of the Freedom of Information Act, 5 U.S.C.
552(b)(4), because disclosure could reasonably be expected to cause
substantial competitive harm.
(8) Duplication refers to the process of making a copy of a record
in order to respond to a FOIA request. Such copies can take the form of
paper copy, microform, audio-visual materials, or machine readable
documentation (e.g., magnetic tape or disk), among others.
(9) Electronic records means those records and information which are
created, stored, and retrievable by electronic means. This ordinarily
does not include computer software, which is a tool by which to create,
store, or retrieve electronic records.
(10) Request means any request for records made pursuant to 5 U.S.C.
552(a)(3).
(11) Requester means any person who makes a request for access to
records.
(12) Responsible official means a disclosure officer or the head of
the organizational unit having immediate custody of the records
requested, or an official designated by the head of the organizational
unit.
(13) Review, for fee purposes, refers to the process of examining
records located in response to a commercial use request to determine
whether any portion of any record located is permitted to be withheld.
It also includes processing any records for disclosure; e.g., doing all
that is necessary to excise them and otherwise prepare them for release.
(14) Search includes all time spent looking for material that is
responsive to a request, including page-by-page or line-by-line
identification of material within records. Searches may be done manually
or by automated means.
[65 FR 40504, June 30, 2000, as amended at 68 FR 55311, Sept. 25, 2003;
75 FR 743, Jan. 6, 2010]
Sec. 1.2 Information made available.
(a) General. The FOIA (5 U.S.C. 552) provides for access to
information and records developed or maintained by Federal agencies. The
provisions of section 552 are intended to assure the right of the public
to information. Generally, this section divides agency information into
three major categories and provides methods by which each category of
information is to be made available to the public. The three major
categories of information are as follows:
(1) Information required to be published in the Federal Register
(seeSec. 1.3);
(2) Information required to be made available for public inspection
and copying or, in the alternative, to be published and offered for sale
(seeSec. 1.4); and
(3) Information required to be made available to any member of the
public upon specific request (seeSec. 1.5).
(b) Subject only to the exemptions and exclusions set forth in 5
U.S.C. 552(b) and (c), any person shall be afforded access to
information or records in the possession of any bureau of the Department
of the Treasury, subject to the regulations in this subpart and any
regulations of a bureau implementing or supplementing them.
(c) Exemptions. (1) The disclosure requirements of 5 U.S.C. 552(a)
do not apply to certain matters which are exempt under 5 U.S.C. 552(b);
nor do the disclosure requirements apply to certain matters which are
excluded under 5 U.S.C. 552(c).
(2) Even though an exemption described in 5 U.S.C. 552(b) may be
applicable to the information or records requested, a Treasury bureau
may, if not precluded by law, elect under the circumstances of that
request not to apply the exemption. The fact that the exemption is not
applied by a bureau in response to a particular request shall have no
precedential significance in processing other requests, but is merely an
indication that, in the processing of the particular request, the bureau
finds no necessity for applying the exemption.
Sec. 1.3 Publication in the Federal Register.
(a) Requirement. Subject to the application of the exemptions and
exclusions in 5 U.S.C. 552(b) and (c) and subject to the limitations
provided in 5 U.S.C. 552(a)(1), each Treasury bureau
[[Page 14]]
shall, in conformance with 5 U.S.C. 552(a)(1), separately state, publish
and maintain current in the Federal Register for the guidance of the
public the following information with respect to that bureau:
(1) Descriptions of its central and field organization and the
established places at which, the persons from whom, and the methods
whereby, the public may obtain information, make submittals or requests,
or obtain decisions;
(2) Statements of the general course and method by which its
functions are channeled and determined, including the nature and
requirements of all formal and informal procedures available;
(3) Rules of procedure, descriptions of forms available or the
places at which forms may be obtained, and instructions as to the scope
and contents of all papers, reports, or examinations;
(4) Substantive rules of general applicability adopted as authorized
by law, and statements of general policy or interpretations of general
applicability formulated and adopted by the bureau; and
(5) Each amendment, revision, or repeal of matters referred to in
paragraphs (a)(1) through (4) of this section.
(b) The United States Government Manual. The functions of each
bureau are summarized in the description of the Department and its
bureaus in the United States Government Manual, which is issued annually
by the Office of the Federal Register.
Sec. 1.4 Public inspection and copying.
(a) In general. Subject to the application of the exemptions and
exclusions described in 5 U.S.C. 552(b) and (c), each Treasury bureau
shall, in conformance with 5 U.S.C. 552(a)(2), make available for public
inspection and copying, or, in the alternative, promptly publish and
offer for sale the following information with respect to the bureau:
(1) Final opinions, including concurring and dissenting opinions,
and orders, made in the adjudication of cases;
(2) Those statements of policy and interpretations which have been
adopted by the bureau but are not published in the Federal Register;
(3) Its administrative staff manuals and instructions to staff that
affect a member of the public;
(4) Copies of all records, regardless of form or format, which have
been released to any person under 5 U.S.C. 552(a)(3), and which the
bureau determines have become or are likely to become the subject of
subsequent requests for substantially the same records because they are
clearly of interest to the public at large. The determination that
records have become or may become the subject of subsequent requests
shall be made by the Responsible Official (as defined atSec.
1.1(b)(12)).
(5) A general index of the records referred to in paragraph (a)(4)
of this section.
(b) Information made available by computer telecommunications. For
records required to be made available for public inspection and copying
pursuant to 5 U.S.C. 552(a)(2) (paragraphs (a)(1) through (4) of this
section) which are created on or after November 1, 1996, as soon as
practicable but no later than one year after such records are created,
each bureau shall make such records available on the Internet.
(c) Deletion of identifying details. To prevent a clearly
unwarranted invasion of personal privacy, or pursuant to an exemption in
5 U.S.C. 552(b), a Treasury bureau may delete information contained in
any matter described in paragraphs (a)(1) through (4) of this section
before making such matters available for inspection or publishing it.
The justification for the deletion shall be explained fully in writing,
and the extent of such deletion shall be indicated on the portion of the
record which is made available or published, unless including that
indication would harm an interest protected by the exemption in 5 U.S.C.
552(b) under which the deletion is made. If technically feasible, the
extent of the deletion shall be indicated at the place in the record
where the deletion was made.
(d) Public reading rooms. Each bureau of the Department of the
Treasury shall make available for public inspection and copying, in a
reading room or otherwise, the material described in paragraphs (a)(1)
through (5) of this section. Fees for duplication shall be charged in
accordance withSec. 1.7. See
[[Page 15]]
the appendices to this subpart for the location of established bureau
reading rooms.
(e) Indexes. (1) Each bureau of the Department of the Treasury shall
maintain and make available for public inspection and copying current
indexes identifying any material described in paragraphs (a)(1) through
(3) of this section. In addition, each bureau shall promptly publish,
quarterly or more frequently, and distribute (by sale or otherwise)
copies of each index or supplement unless the head of each bureau (or a
delegate) determines by order published in the Federal Register that the
publication would be unnecessary and impractical, in which case the
bureau shall nonetheless provide copies of the index on request at a
cost not to exceed the direct cost of duplication.
(2) Each bureau shall make the index referred to in paragraph (a)(5)
of this section available on the Internet by December 31, 1999.
Sec. 1.5 Specific requests for other records.
(a) In general. (1) Except for records made available under 5 U.S.C.
552(a)(1) and (a)(2), but subject to the application of the exemptions
and exclusions described in 5 U.S.C. 552(b) and (c), each bureau of the
Department of the Treasury shall promptly make the requested records
available to any person in conformance with 5 U.S.C. 552(a)(3). The
request must conform in every respect with the rules and procedures of
this subpart and the applicable bureau's appendix to this subpart. Any
request or appeal from the initial denial of a request that does not
comply with the requirements in this subpart will not be considered
subject to the time constraints of paragraphs (h), (i), and (j) of this
section, unless and until the request is amended to comply. Bureaus
shall promptly advise the requester in what respect the request or
appeal is deficient so that it may be amended and resubmitted for
consideration in accordance with this subpart. If a requester does not
respond within 30 days to a communication from a bureau to amend the
request in order for it to be in conformance with this subpart, the
request file will be considered closed. When the request conforms with
the requirements of this subpart, bureaus shall make every reasonable
effort to comply with the request within the time constraints. If the
description of the record requested is of a type that is not maintained
by the bureau, the requester shall be so advised and the request shall
be returned to the requester.
(2) This subpart applies only to records in the possession or
control of the bureau at the time of the request. Records considered to
be responsive to the request are those in existence on or before the
date of receipt of the request by the appropriate bureau official.
Requests for the continuing production of records created after the date
of the appropriate bureau official's receipt of the request shall not be
honored. Bureaus shall provide the responsive record or records in the
form or format requested if the record or records are readily
reproducible by the bureau in that form or format. Bureaus shall make
reasonable efforts to maintain their records in forms or formats that
are reproducible for the purpose of disclosure. For purposes of this
section, readily reproducible means, with respect to electronic format,
a record or records that can be downloaded or transferred intact to a
floppy disk, compact disk (CD), tape, or other electronic medium using
equipment currently in use by the office or offices processing the
request. Even though some records may initially be readily reproducible,
the need to segregate exempt from nonexempt records may cause the
releasable material to not be readily reproducible.
(3) Requests for information classified pursuant to Executive Order
12958, ``Classified National Security Information,'' require the
responsible bureau to review the information to determine whether it
continues to warrant classification. Information which no longer
warrants classification under the Executive Order's criteria shall be
declassified and made available to the requester, unless the information
is otherwise exempt from disclosure.
(4) When a bureau receives five or more requests for substantially
the same records, it shall place those requests in front of an existing
request backlog that the responsible official
[[Page 16]]
may have. Upon completion of processing, the released records shall be
made available in the bureau's public reading room, and if created on or
after November 1, 1996, shall be made available in the electronic
reading room of the bureau's web site.
(b) Form of request. In order to be subject to the provisions of
this section, the following must be satisfied.
(1) The request for records shall be made in writing, signed by the
person making the request, and state that it is made pursuant to the
Freedom of Information Act, 5 U.S.C. 552, or this subpart.
(2) The request shall indicate whether the requester is a commercial
user, an educational institution, non-commercial scientific institution,
representative of the news media, or ``other'' requester, subject to the
fee provisions described inSec. 1.7. In order for the Department to
determine the proper category for fee purposes as defined in this
section, a request for records shall also state how the records released
will be used. This information shall not be used to determine the
releasibility of any record or records. A determination of the proper
category of requester shall be based upon a review of the requester's
submission and the bureau's own records. Where a bureau has reasonable
cause to doubt the use to which a requester will put the records sought,
or where that use is not clear from the request itself, bureaus should
seek additional clarification before assigning the request to a specific
category. The categories of requesters are defined as follows:
(i) Commercial. A commercial use request refers to a request from or
on behalf of one who seeks information for a use or purpose that
furthers the commercial, trade, or profit interests of the requester or
the person on whose behalf the request is made, which can include
furthering those interests through litigation. The bureaus may determine
from the use specified in the request that the requester is a commercial
user.
(ii) Educational institution. This refers to a preschool, a public
or private elementary or secondary school, an institution of graduate
higher education, an institution of undergraduate higher education, an
institution of professional education, and an institution of vocational
education, which operates a program or programs of scholarly research.
This category does not include requesters wanting records for use in
meeting individual academic research or study requirements.
(iii) Non-commercial scientific institution. This refers to an
institution that is not operated on a ``commercial'' basis as that term
is defined in paragraph (b)(2)(i) of this section, and which is operated
solely for the purpose of conducting scientific research, the results of
which are not intended to promote any particular product or industry.
(iv) Representative of the news media. This refers to any person
actively gathering news for an entity that is organized and operated to
publish or broadcast news to the public. The term news means information
that is about current events or that would be of current interest to the
public. Examples of news media entities include television or radio
stations broadcasting to the public at large, and publishers of
periodicals (but only in those instances when they can qualify as
disseminators of ``news'') who make their products available for
purchase or subscription by the general public. These examples are not
intended to be all-inclusive. In the case of ``freelance'' journalists,
they may be regarded as working for a news organization if they can
demonstrate a solid basis for expecting publication through that
organization, even though not actually employed by it. A publication
contract would be the clearest proof, but bureaus may also look to the
past publication record of a requester in making this determination.
(v) ``Other'' Requester. This refers to a requester who does not
fall within any of the previously described categories.
(3) The request must be properly addressed to the bureau that
maintains the record. The functions of each bureau are summarized in The
United States Government Manual which is issued annually and is
available from the Superintendent of Documents. Both the envelope and
the request itself should be clearly marked ``Freedom of Information Act
Request.'' See
[[Page 17]]
the appendices to this subpart for the office or officer to which
requests shall be addressed for each bureau. A requester in need of
guidance in defining a request or determining the proper bureau to which
a request should be sent may contact Disclosure Services at 202/622-
0930, or may write to Disclosure Services, Department of the Treasury,
1500 Pennsylvania Avenue, NW, Washington, DC 20220. Requesters may
access the ``FOIA Home Page'' at the Department of the Treasury World
Wide Web site at: http://www.treas.gov.
(4) The request must reasonably describe the records in accordance
with paragraph (d) of this section.
(5) The request must set forth the address where the person making
the request wants to be notified about whether or not the request will
be granted.
(6) The request must state whether the requester wishes to inspect
the records or desires to have a copy made and furnished without first
inspecting them.
(7) The request must state the firm agreement of the requester to
pay the fees for search, duplication, and review as may ultimately be
determined in accordance withSec. 1.7. The agreement may state the
upper limit (but not less than $25) that the requester is willing to pay
for processing the request. A request that fees be waived or reduced may
accompany the agreement to pay fees and shall be considered to the
extent that such request is made in accordance withSec. 1.7(d) and
provides supporting information to be measured against the fee waiver
standard set forth inSec. 1.7(d)(1). The requester shall be notified
in writing of the decision to grant or deny the fee waiver. A requester
shall be asked to provide an agreement to pay fees when the request for
a fee waiver or reduction is denied and the initial request for records
does not include such agreement. If a requester has an outstanding
balance of search, review, or duplication fees due for FOIA request
processing, the requirements of this paragraph are not met until the
requester has remitted the outstanding balance due.
(c) Requests for records not in control of bureau; referrals;
consultations. (1) When a requested record is in the possession or under
the control of a bureau of the Department other than the office to which
the request is addressed, the request for the record shall be
transferred to the appropriate bureau and the requester notified. This
referral shall not be considered a denial of access within the meaning
of these regulations. The bureau of the Department to which this
referral is made shall treat this request as a new request addressed to
it and the time limits for response set forth by paragraph (h)(1) of
this section shall begin when the referral is received by the designated
office or officer of the bureau.
(2) When a requested record has been created by an agency or
Treasury bureau other than the Treasury bureau possessing the record,
the bureau having custody of the record shall refer the record to the
originating agency or Treasury bureau for a direct response to the
requester. The requester shall be informed of the referral unless
otherwise instructed by the originating agency. This is not a denial of
a FOIA request; thus no appeal rights accrue to the requester.
(3) When a FOIA request is received for a record created by a
Treasury bureau that includes information originated by another bureau
of the Department of the Treasury or another agency, the record shall be
referred to the originating agency or bureau for review and
recommendation on disclosure. The agency or bureau shall respond to the
referring office. The Treasury bureau shall not release any such records
without prior consultation with the originating bureau or agency.
(4) In certain instances and at the discretion of the Departmental
Offices, requests having impact on two or more bureaus of the Department
may be coordinated by the Departmental Offices.
(d) Reasonable description of records. The request for records must
describe the records in reasonably sufficient detail to enable employees
who are familiar with the subject area of the request to locate the
records without placing an unreasonable burden upon the Department.
Whenever possible, a request should include specific information about
each record sought, such as the date, title or name, author, recipients,
[[Page 18]]
and subject matter of the record. If the Department determines that the
request does not reasonably describe the records sought, the requester
shall be given an opportunity to provide additional information. Such
opportunity may, when necessary, involve a discussion with knowledgeable
Department of the Treasury personnel. The reasonable description
requirement shall not be used by officers or employees of the Department
of the Treasury to improperly withhold records from the public.
(e) Requests for expedited processing. (1) When a request for
records includes a request for expedited processing, both the envelope
and the request itself must be clearly marked, ``Expedited Processing
Requested.''
(2) Records will be processed as soon as practicable when a
requester asks for expedited processing in writing and is granted such
expedited treatment by the Department. The requester must demonstrate a
compelling need for expedited processing of the requested records. A
compelling need is defined as follows:
(i) Failure to obtain the requested records on an expedited basis
could reasonably be expected to pose an imminent threat to the life or
physical safety of an individual. The requester shall fully explain the
circumstances warranting such an expected threat so that the Department
may make a reasoned determination that a delay in obtaining the
requested records could pose such a threat; or
(ii) With respect to a request made by a person primarily engaged in
disseminating information, urgency to inform the public concerning
actual or alleged Federal Government activity. A person ``primarily
engaged in disseminating information'' does not include individuals who
are engaged only incidentally in the dissemination of information. The
standard of ``urgency to inform'' requires that the records requested
pertain to a matter of current exigency to the American public and that
delaying a response to a request for records would compromise a
significant recognized interest to and throughout the American general
public. The requester must adequately explain the matter or activity and
why the records sought are necessary to be provided on an expedited
basis.
(3) A demonstration of a compelling need by a person making a
request for expedited processing shall be made by a statement certified
by the requester to be true and correct to the best of his or her
knowledge and belief. The statement must be in the form prescribed by 28
U.S.C. 1746, ``I declare under penalty of perjury that the foregoing is
true and correct to the best of my knowledge and belief. Executed on
[date].''
(4) Upon receipt by the appropriate bureau official, a request for
expedited processing shall be considered and a determination as to
whether to grant or deny the request for expedited processing shall be
made, and the requester notified, within 10 calendar days of the date of
the request. However, in no event shall the bureau have fewer than five
days (excluding Saturdays, Sundays, and legal public holidays) from the
date of receipt of the request for such processing. The determination to
grant or deny a request for expedited processing may be made solely on
the information contained in the initial letter requesting expedited
treatment.
(5) Appeals of initial determinations to deny expedited processing
must be made within 10 calendar days of the date of the initial letter
of determination denying expedited processing. Both the envelope and the
appeal itself shall be clearly marked, ``Appeal for Expedited
Processing.''
(6) An appeal determination regarding expedited processing shall be
made, and the requester notified, within 10 days (excluding Saturdays,
Sundays, and legal public holidays) from the date of receipt of the
appeal.
(f) Date of receipt of request. A request for records shall be
considered to have been received on the date on which a complete request
containing the information required by paragraph (b) of this section has
been received. A determination that a request is deficient in any
respect is not a denial of access, and such determinations are not
subject to administrative appeal. Requests shall be stamped with the
date of receipt by the office prescribed in the appropriate appendix. As
soon as the date of receipt has been established, the requester shall be
so informed and shall
[[Page 19]]
also be advised when to expect a response. The acknowledgment of receipt
requirement shall not apply if a disclosure determination will be issued
prior to the end of the 20-day time limit.
(g) Search for record requested. Department of the Treasury
employees shall search to identify and locate requested records,
including records stored at Federal Records Centers. Searches for
records maintained in electronic form or format may require the
application of codes, queries, or other minor forms of programming to
retrieve the requested records. Wherever reasonable, searches shall be
done by electronic means. However, searches of electronic records are
not required when such searches would significantly interfere with the
operation of a Treasury automated information system or would require
unreasonable effort to conduct. The Department of the Treasury is not
required under 5 U.S.C. 552 to tabulate or compile information for the
purpose of creating a record or records that do not exist.
(h) Initial determination--(1) In general. The officers designated
in the appendices to this part shall make initial determinations either
to grant or to deny in whole or in part requests for records. Such
officers shall respond in the approximate order of receipt of the
requests, to the extent consistent with sound administrative practice.
These determinations shall be made and the requester notified within 20
days (excepting Saturdays, Sundays, and legal public holidays) after the
date of receipt of the request, as determined in accordance with
paragraph (f) of this section, unless the designated officer invokes an
extension pursuant to paragraph (j)(1) of this section or the requester
otherwise agrees to an extension of the 20-day time limitation.
(2) Granting of request. If the request is granted in full or in
part, and if the requester wants a copy of the records, a copy of the
records shall be mailed to the requester, together with a statement of
the applicable fees, either at the time of the determination or shortly
thereafter.
(3) Inspection of records. In the case of a request for inspection,
the requester shall be notified in writing of the determination, when
and where the requested records may be inspected, and of the fees
incurred in complying with the request. The records shall then promptly
be made available for inspection at the time and place stated, in a
manner that will not interfere with Department of the Treasury
operations and will not exclude other persons from making inspections.
The requester shall not be permitted to remove the records from the room
where inspection is made. If, after making inspection, the requester
desires copies of all or a portion of the requested records, copies
shall be furnished upon payment of the established fees prescribed by
Sec. 1.7. Fees may be charged for search and review time as stated in
Sec. 1.7.
(4) Denial of request. If it is determined that the request for
records should be denied in whole or in part, the requester shall be
notified by mail. The letter of notification shall:
(i) State the exemptions relied on in not granting the request;
(ii) If technically feasible, indicate the amount of information
deleted at the place in the record where such deletion is made (unless
providing such indication would harm an interest protected by the
exemption relied upon to deny such material);
(iii) Set forth the name and title or position of the responsible
official;
(iv) Advise the requester of the right to administrative appeal in
accordance with paragraph (i) of this section; and
(v) Specify the official or office to which such appeal shall be
submitted.
(5) No records found. If it is determined, after a thorough search
for records by the responsible official or his delegate, that no records
have been found to exist, the responsible official will so notify the
requester in writing. The letter of notification will advise the
requester of the right to administratively appeal the Department's
determination that no records exist (i.e., to challenge the adequacy of
the Department's search for responsive records) in accordance with
paragraph (i) of this section. The response shall specify the official
or office to which the appeal shall be submitted for review.
(i) Administrative appeal. (1)(i) A requester may appeal a
Department of
[[Page 20]]
the Treasury initial determination when:
(A) Access to records has been denied in whole or in part;
(B) There has been an adverse determination of the requester's
category as provided inSec. 1.7(d)(4);
(C) A request for fee waiver or reduction has been denied;
(D) It has been determined that no responsive records exist; or
(E) A request for expedited processing has been denied.
(ii) An appeal, other than an appeal for expedited processing, must
be submitted within 35 days of the date of the initial determination or
the date of the letter transmitting the last records released, whichever
is later, except in the case of a denial for expedited processing. An
appeal of a denial for expedited processing must be made within 10 days
of the date of the initial determination to deny expedited processing
(seeSec. 1.5(e)(5)). All appeals must be submitted to the official
specified in the appropriate appendix to this subpart whose title and
address should also have been included in the initial determination. An
appeal that is improperly addressed shall be considered not to have been
received by the Department until the office specified in the appropriate
appendix receives the appeal.
(2) The appeal shall--
(i) Be made in writing and signed by the requester or his or her
representative;
(ii) Be addressed to and mailed or hand delivered within 35 days (or
within 10 days when expedited processing has been denied) of the date of
the initial determination, or the date of the letter transmitting the
last records released, whichever is later, to the office or officer
specified in the appropriate appendix to this subpart and also in the
initial determination. (See the appendices to this subpart for the
address to which appeals made by mail should be addressed);
(iii) Set forth the address where the requester desires to be
notified of the determination on appeal;
(iv) Specify the date of the initial request and date of the letter
of initial determination, and, where possible, enclose a copy of the
initial request and the initial determination being appealed.
(3)(i) Appeals shall be stamped with the date of their receipt by
the office to which addressed, and shall be processed in the approximate
order of their receipt. The receipt of the appeal shall be acknowledged
by the office or officer specified in the appropriate appendix to this
subpart and the requester advised of the date the appeal was received
and the expected date of response. The decision to affirm the initial
determination (in whole or in part) or to grant the request for records
shall be made and notification of the determination mailed within 20
days (exclusive of Saturdays, Sundays, and legal public holidays) after
the date of receipt of the appeal, unless extended pursuant to paragraph
(j)(1) of this section. If it is decided that the initial determination
is to be upheld (in whole or in part) the requester shall be--
(A) Notified in writing of the denial;
(B) Notified of the reasons for the denial, including the FOIA
exemptions relied upon;
(C) Notified of the name and title or position of the official
responsible for the determination on appeal; and
(D) Provided with a statement that judicial review of the denial is
available in the United States District Court for the judicial district
in which the requester resides or has a principal place of business, the
judicial district in which the requested records are located, or the
District of Columbia in accordance with 5 U.S.C. 552(a)(4)(B).
(ii) If the initial determination is reversed on appeal, the
requester shall be so notified and the request shall be processed
promptly in accordance with the decision on appeal.
(4) If a determination cannot be made within the 20-day period (or
within a period of extension pursuant to paragraph (j)(1) of this
section), the requester may be invited to agree to a voluntary extension
of the 20-day appeal period. This voluntary extension shall not
constitute a waiver of the right of the requester ultimately to commence
an action in a United States district court.
[[Page 21]]
(j) Time extensions; unusual circumstances. (1) In unusual
circumstances, the time limitations specified in paragraphs (h) and (i)
of this section may be extended by written notice from the official
charged with the duty of making the determination to the person making
the request or appeal setting forth the reasons for this extension and
the date on which the determination is expected to be sent. As used in
this paragraph, unusual circumstances means, but only to the extent
reasonably necessary to the proper processing of the particular
requests:
(i) The need to search for and collect the requested records from
field facilities or other establishments that are separate from the
office processing the request;
(ii) The need to search for, collect, and appropriately examine a
voluminous amount of separate and distinct records which are demanded in
a single request; or
(iii) The need for consultation, which shall be conducted with all
practicable speed, with another agency having a substantial interest in
the determination of the request, or among two or more bureaus or
components of bureaus of the Department of the Treasury having
substantial subject matter interest therein.
(2) Any extension or extensions of time shall not cumulatively total
more than 10 days (exclusive of Saturdays, Sundays, and legal public
holidays). However, if additional time is needed to process the request,
the bureau shall notify the requester and provide the requester an
opportunity to limit the scope of the request or arrange for an
alternative time frame for processing the request or a modified request.
The requester shall retain the right to define the desired scope of the
request, as long as it meets the requirements contained in this subpart.
(3) Bureaus may establish multitrack processing of requests based on
the amount of work or time, or both, involved in processing requests.
(4) If more than one request is received from the same requester, or
from a group of requesters acting in concert, and the Department
believes that such requests constitute a single request which would
otherwise satisfy the unusual circumstances specified in paragraph
(j)(1) of this section, and the requests involve clearly related
matters, the Department may aggregate these requests for processing
purposes.
(k) Failure to comply. If a bureau of the Department of the Treasury
fails to comply with the time limits specified in paragraphs (h) or (i)
of this section , or the time extensions of paragraph (j) of this
section, any person making a request for records in accordance with
Sec. 1.5 shall be considered to have exhausted administrative remedies
with respect to the request. Accordingly, the person making the request
may initiate suit as set forth in paragraph (l) of this section.
(l) Judicial review. If an adverse determination is made upon appeal
pursuant to paragraph (i) of this section, or if no determination is
made within the time limits specified in paragraphs (h) and (i) of this
section, together with any extension pursuant to paragraph (j)(1) of
this section or within the time otherwise agreed to by the requester,
the requester may commence an action in a United States district court
in the district in which he resides, in which his principal place of
business is located, in which the records are situated, or in the
District of Columbia, pursuant to 5 U.S.C. 552(a)(4).
(m) Preservation of records. Under no circumstances shall records be
destroyed while they are the subject of a pending request, appeal, or
lawsuit under the FOIA.
(n) Processing requests that are not properly addressed. A request
that is not properly addressed as specified in the appropriate appendix
to this subpart shall be forwarded to the appropriate bureau or bureaus
for processing. If the recipient of the request does not know the
appropriate bureau to forward it to, the request shall be forwarded to
the Departmental Disclosure Officer (Disclosure Services, DO), who will
determine the appropriate bureau. A request not addressed to the
appropriate bureau will be considered to have been received for purposes
of paragraph (f) of this section when the request has
[[Page 22]]
been received by the appropriate bureau office as designated in the
appropriate appendix to this subpart. An improperly addressed request,
when received by the appropriate bureau office, shall be acknowledged by
that bureau.
Sec. 1.6 Business information.
(a) In general. Business information provided to the Department of
the Treasury by a business submitter shall not be disclosed pursuant to
a Freedom of Information Act request except in accordance with this
section.
(b) Notice to business submitters. A bureau shall provide a business
submitter with prompt written notice of receipt of a request or appeal
encompassing its business information whenever required in accordance
with paragraph (c) of this section, and except as is provided in
paragraph (g) of this section. Such written notice shall either describe
the exact nature of the business information requested or provide copies
of the records or portions of records containing the business
information.
(c) When notice is required. The bureau shall provide a business
submitter with notice of receipt of a request or appeal whenever:
(1) The business submitter has in good faith designated the
information as commercially or financially sensitive information, or
(2) The bureau has reason to believe that disclosure of the
information could reasonably be expected to cause substantial
competitive harm.
(3) Notice of a request for business information falling within
paragraph (c)(1) or (2) of this section shall be required for a period
of not more than ten years after the date of submission unless the
business submitter requests, and provides acceptable justification for,
a specific notice period of greater duration.
(4) The submitter's claim of confidentiality should be supported by
a statement by an authorized representative of the company providing
specific justification that the information in question is in fact
confidential commercial or financial information and has not been
disclosed to the public.
(d) Opportunity to object to disclosure. (1) Through the notice
described in paragraph (b) of this section, a bureau shall afford a
business submitter ten days from the date of the notice (exclusive of
Saturdays, Sundays, and legal public holidays) to provide the bureau
with a detailed statement of any objection to disclosure. Such statement
shall specify all grounds for withholding any of the information under
any exemption of the Freedom of Information Act and, in the case of
Exemption 4, shall demonstrate why the information is considered to be a
trade secret or commercial or financial information that is privileged
or confidential. Information provided by a business submitter pursuant
to this paragraph may itself be subject to disclosure under the FOIA.
(2) When notice is given to a submitter under this section, the
requester shall be advised that such notice has been given to the
submitter. The requester shall be further advised that a delay in
responding to the request may be considered a denial of access to
records and that the requester may proceed with an administrative appeal
or seek judicial review, if appropriate. However, the requester will be
invited to agree to a voluntary extension of time so that the bureau may
review the business submitter's objection to disclose.
(e) Notice of intent to disclose. A bureau shall consider carefully
a business submitter's objections and specific grounds for nondisclosure
prior to determining whether to disclose business information. Whenever
a bureau decides to disclose business information over the objection of
a business submitter, the bureau shall forward to the business submitter
a written notice which shall include:
(1) A statement of the reasons for which the business submitter's
disclosure objections were not sustained;
(2) A description of the business information to be disclosed; and
(3) A specified disclosure date which is not less than ten days
(exclusive of Saturdays, Sundays, and legal public holidays) after the
notice of the final decision to release the requested information has
been mailed to the submitter. Except as otherwise prohibited by law, a
copy of the disclosure notice
[[Page 23]]
shall be forwarded to the requester at the same time.
(f) Notice of FOIA lawsuit. Whenever a requester brings suit seeking
to compel disclosure of business information covered by paragraph (c) of
this section, the bureau shall promptly notify the business submitter.
(g) Exception to notice requirement. The notice requirements of this
section shall not apply if:
(1) The bureau determines that the information shall not be
disclosed;
(2) The information lawfully has been published or otherwise made
available to the public; or
(3) Disclosure of the information is required by law (other than 5
U.S.C. 552).
Sec. 1.7 Fees for services.
(a) In general. This fee schedule is applicable uniformly throughout
the Department of the Treasury and pertains to requests processed under
the Freedom of Information Act. Specific levels of fees are prescribed
for each of the following categories of requesters. Requesters are asked
to identify the applicable fee category they belong to in their initial
request in accordance withSec. 1.5(b).
(1) Commercial use requesters. These requesters are assessed charges
which recover the full direct costs of searching for, reviewing, and
duplicating the records sought. Commercial use requesters are not
entitled to two hours of free search time or 100 free pages of
duplication of documents. Moreover, when a request is received for
disclosure that is primarily in the commercial interest of the
requester, the Department is not required to consider a request for a
waiver or reduction of fees based upon the assertion that disclosure
would be in the public interest. The Department may recover the cost of
searching for and reviewing records even if there is ultimately no
disclosure of records, or no records are located.
(2) Educational and Non-Commercial Scientific Institution
Requesters. Records shall be provided to requesters in these categories
for the cost of duplication alone, excluding charges for the first 100
pages. To be eligible, requesters must show that the request is made
under the auspices of a qualifying institution and that the records are
not sought for a commercial use, but are sought in furtherance of
scholarly (if the request is from an educational institution) or
scientific (if the request is from a non-commercial scientific
institution) research. These categories do not include requesters who
want records for use in meeting individual academic research or study
requirements.
(3) Requesters who are Representatives of the News Media. Records
shall be provided to requesters in this category for the cost of
duplication alone, excluding charges for the first 100 pages.
(4) All Other Requesters. Requesters who do not fit any of the
categories described above shall be charged fees that will recover the
full direct cost of searching for and duplicating records that are
responsive to the request, except that the first 100 pages of
duplication and the first two hours of search time shall be furnished
without charge. The Department may recover the cost of searching for
records even if there is ultimately no disclosure of records, or no
records are located. Requests from persons for records about themselves
filed in the Department's systems of records shall continue to be
treated under the fee provisions of the Privacy Act of 1974 which permit
fees only for duplication, after the first 100 pages are furnished free
of charge.
(b) Fee waiver determination. Where the initial request includes a
request for reduction or waiver of fees, the responsible official shall
determine whether to grant the request for reduction or waiver before
processing the request and notify the requester of this decision. If the
decision does not waive all fees, the responsible official shall advise
the requester of the fact that fees shall be assessed and, if
applicable, payment must be made in advance pursuant toSec. 1.7(e)(2).
(c) When fees are not charged. (1) No fee shall be charged for
monitoring a requester's inspection of records.
(2) Fees shall be charged in accordance with the schedule contained
in paragraph (g) of this section for services rendered in responding to
requests for records, unless any one of the following applies:
[[Page 24]]
(i) Services were performed without charge;
(ii) The cost of collecting a fee would be equal to or greater than
the fee itself; or,
(iii) The fees were waived or reduced in accordance with paragraph
(d) of this section.
(d) Waiver or reduction of fees. (1) Fees may be waived or reduced
on a case-by-case basis in accordance with this paragraph by the
official who determines the availability of the records, provided such
waiver or reduction has been requested in writing. Fees shall be waived
or reduced by this official when it is determined, based upon the
submission of the requester, that a waiver or reduction of the fees is
in the public interest because furnishing the information is likely to
contribute significantly to public understanding of the operations or
activities of the government and is not primarily in the commercial
interest of the requester. Fee waiver/reduction requests shall be
evaluated against the fee waiver policy guidance issued by the
Department of Justice on April 2, 1987.
(2) Normally no charge shall be made for providing records to state
or foreign governments, international governmental organizations, or
local government agencies or offices.
(3) Appeals from denials of requests for waiver or reduction of fees
shall be decided in accordance with the criteria set forth in paragraph
(d)(1) of this section by the official authorized to decide appeals from
denials of access to records. Appeals shall be addressed in writing to
the office or officer specified in the appropriate appendix to this
subpart within 35 days of the denial of the initial request for waiver
or reduction and shall be decided within 20 days (excluding Saturdays,
Sundays, and legal public holidays).
(4) Appeals from an adverse determination of the requester's
category as described inSec. 1.5(b)(2) and provided inSec. 1.5(i)(1)
shall be decided by the official authorized to decide appeals from
denials of access to records and shall be based upon a review of the
requester's submission and the bureau's own records. Appeals shall be
addressed in writing to the office or officer specified in the
appropriate appendix to this subpart within 35 days of the date of the
bureau's determination of the requester's category and shall be decided
within 20 days (excluding Saturdays, Sundays, and legal public
holidays).
(e) Advance notice of fees. (1) When the fees for processing the
request are estimated to exceed the limit set by the requester, and that
amount is less than $250, the requester shall be notified of the
estimated costs. The requester must provide an agreement to pay the
estimated costs; however, the requester shall also be given an
opportunity to reformulate the request in an attempt to reduce fees.
(2) If the requester has failed to state a limit and the costs are
estimated to exceed $250.00, the requester shall be notified of the
estimated costs and must pre-pay such amount prior to the processing of
the request, or provide satisfactory assurance of full payment if the
requester has a history of prompt payment of FOIA fees. The requester
shall also be given an opportunity to reformulate the request in such a
way as to constitute a request for responsive records at a reduced fee.
(3) When the Department or a bureau of the Department acts under
paragraphs (e)(1) or (2) of this section, the administrative time limits
of 20 days (excluding Saturdays, Sundays, and legal public holidays)
from receipt of initial requests or appeals, plus extensions of these
time limits, shall begin only after fees have been paid, a written
agreement to pay fees has been provided, or a request has been
reformulated.
(f) Form of payment. (1) Payment may be made by check or money order
payable to the Treasury of the United States or the relevant bureau of
the Department of the Treasury.
(2) The Department of the Treasury reserves the right to request
prepayment after a request is processed and before documents are
released.
(3) When costs are estimated or determined to exceed $250, the
Department shall either obtain satisfactory assurance of full payment of
the estimated cost where the requester has a history of prompt payment
of FOIA fees or require a requester to make an
[[Page 25]]
advance payment of the entire estimated or determined fee before
continuing to process the request.
(4) If a requester has previously failed to pay a fee within 30 days
of the date of the billing, the requester shall be required to pay the
full amount owed plus any applicable interest, and to make an advance
payment of the full amount of the estimated fee before the Department
begins to process a new request or the pending request. Whenever
interest is charged, the Department shall begin assessing interest on
the 31st day following the day on which billing was sent. Interest shall
be at the rate prescribed in 31 U.S.C. 3717. In addition, the Department
shall take all steps authorized by the Debt Collection Act of 1982, as
amended by the Debt Collection Improvement Act of 1996, including
administrative offset pursuant to 31 CFR Part 5, disclosure to consumer
reporting agencies and use of collection agencies, to effect payment.
(g) Amounts to be charged for specific services. The fees for
services performed by a bureau of the Department of the Treasury shall
be imposed and collected as set forth in this paragraph.
(1) Duplicating records. All requesters, except commercial
requesters, shall receive the first 100 pages duplicated without charge.
Absent a determination to waive fees, a bureau shall charge requesters
as follows:
(i) $.20 per page, up to 8\1/2\x14, made by photocopy or
similar process.
(ii) Photographs, films, and other materials--actual cost of
duplication.
(iii) Other types of duplication services not mentioned above--
actual cost.
(iv) Material provided to a private contractor for copying shall be
charged to the requester at the actual cost charged by the private
contractor.
(2) Search services. Bureaus shall charge for search services
consistent with the following:
(i) Searches for other than electronic records. The Department shall
charge for search time at the salary rate(s) (basic pay plus 16 percent)
of the employee(s) making the search. However, where a single class of
personnel is used exclusively (e.g., all administrative/clerical, or all
professional/executive), an average rate for the range of grades
typically involved may be established. This charge shall include
transportation of personnel and records necessary to the search at
actual cost. Fees may be charged for search time as prescribed inSec.
1.7, even if the search does not yield any responsive records, or if
records are denied.
(ii) Searches for electronic records. The Department shall charge
for actual direct cost of the search, including computer search time,
runs, and the operator's salary. The fee for computer output shall be
actual direct costs. For requesters in the ``all other'' category, when
the cost of the search (including the operator time and the cost of
operating the computer to process a request) equals the equivalent
dollar amount of two hours of the salary of the person performing the
search (i.e., the operator), the charge for the computer search will
begin.
(3) Review of records. The Department shall charge commercial use
requesters for review of records at the salary rate(s) (i.e., basic pay
plus 16 percent) of the employee(s) making the review. However, when a
single class of personnel is used exclusively (e.g., all administrative/
clerical, or all professional/executive), an average rate for the range
of grades typically involved may be established. Fees may be charged for
review time as prescribed inSec. 1.7, even if records ultimately are
not disclosed.
(4) Inspection of records. Fees for all services provided shall be
charged whether or not copies are made available to the requester for
inspection.
(5) Other services. Other services and materials requested which are
not covered by this part nor required by the FOIA are chargeable at the
actual cost to the Department. This includes, but is not limited to:
(i) Certifying that records are true copies;
(ii) Sending records by special methods such as express mail, etc.
(h) Aggregating requests. When the Department or a bureau of the
Department reasonably believes that a requester or group of requesters
is attempting to break a request down into a series of requests for the
purpose of evading the assessment of fees, the agency shall aggregate
any such requests and charge accordingly.
[[Page 26]]
Sec. Appendix A to Subpart A of Part 1--Departmental Offices
1. In general. This appendix applies to the Departmental Offices as
defined in 31 CFR 1.1(a)(1).
2. Public reading room. The public reading room for the Departmental
Offices is the Treasury Library. The Library is located in the Main
Treasury Building, 1500 Pennsylvania Avenue, NW., Washington, DC 20220.
For building security purposes, visitors are required to make an
appointment by calling 202-622-0990.
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
as to whether to grant requests for records of 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.
Requests for records should be addressed to: Freedom of Information
Request, DO, Director, Disclosure Services, Department of the Treasury,
1500 Pennsylvania Avenue, NW, Washington, DC 20220.
4. Administrative appeal of initial determination to deny records.
(i) Appellate determinations under 31 CFR 1.5(i) with respect to
records of the Departmental Offices will be made by the Secretary,
Deputy Secretary, Under Secretary, General Counsel, Inspector General,
Treasury Inspector General for Tax Administration, Special Inspector
General for Troubled Assets Relief Program, Treasurer of the United
States, or Assistant Secretary having jurisdiction over the
organizational unit which has immediate custody of the records
requested, or the delegate of such officer.
(ii) Appellate determinations with respect to requests for expedited
processing shall be made by the Deputy Assistant Secretary for Privacy
and Treasury Records.
(iii) Appeals should be addressed to:
Freedom of Information Appeal, DO, Director, Disclosure Services,
Department of the Treasury, 1500 Pennsylvania Avenue, NW., Washington,
DC 20220.
5. Delivery of process. Service of process will be received by the
General Counsel of the Department of the Treasury or the delegate of
such officer 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.
[52 FR 26305, July 14, 1987, as amended at 75 FR 744, Jan. 6, 2010]
Sec. Appendix B to Subpart A of Part 1--Internal Revenue Service
1. In general. This appendix applies to the Internal Revenue
Service. See also 26 CFR 601.702.
2. Public reading room. The public reading rooms for the Internal
Revenue Service are maintained at the following location:
National Office
Mailing Address
Freedom of Information Reading Room, PO Box 795, Ben Franklin Station,
Washington, DC 20044
Walk-In Address
Room 1621, 1111 Constitution Avenue, NW., Washington, DC
Northeast Region
Mailing Address
Freedom of Information Reading Room, PO Box 5138, E:QMS:D, New York, NY
10163
Walk-In Address
11th Floor, 110 W. 44th Street, New York, NY
Midstates Region
Mailing Address
Freedom of Information Reading Room, Mail Code 7000 DAL, 1100 Commerce
Street, Dallas, TX 75242
Walk-In Address
10th Floor, Rm. 10B37, 1100 Commerce Street, Dallas, TX
Southeast Region
Mailing Address
401 W. Peachtree Street, NW., Stop 601D, Room 868, Atlanta, GA 30365
Walk-In Address
Same as mailing address
Western Region
Mailing Address
1301 Clay Street, Stop 800-S, Oakland, CA 94612
Walk-In Address
8th Floor, 1301 Clay Street, Oakland, CA
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
as to whether to grant requests for records of the Internal Revenue
Service, grant expedited processing, grant a fee waiver, or determine
requester category will be made by those officials specified in 26 CFR
601.702.
4. Administrative appeal of initial determination to deny records.
Appellate eterminations under 31 CFR 1.5(i) with respect to records of
the Internal Revenue Service will be made by the Commissioner of
Internal Revenue or
[[Page 27]]
the delegate of such officer. Appeals made by mail should be addressed
to:
Freedom of Information Appeal, Commissioner of Internal Revenue Service,
c/o Ben Franklin Station, PO Box 929, Washington, DC 20044.
Appeals may be delivered personally to the Assistant Chief Counsel
(Disclosure Litigation) CC:EL:D, Office of the Chief Counsel, Internal
Revenue Building, 1111 Constitution Avenue NW., Washington, D.C.
5. Delivery of process. Service of process shall be effected
consistent with Rule 4 of the Federal Rule of Civil Procedure, and
directed to the Commissioner of Internal Revenue at the following
address:
Commissioner, Internal Revenue Service, 1111 Constitution Avenue NW.,
Washington, DC 20224. Attention: CC:EL:D.
Sec. Appendix C to Subpart A of Part 1--United States Customs Service
1. In general. This appendix applies to the United States Customs
Service.
2. Public reading room. The public reading room for the United
States Customs Service is maintained at the following location:
United States Customs Service, 1300 Pennsylvania Avenue NW., Washington,
DC 20229.
3. Requests for records.
(a) Headquarters--Initial determinations under 31 CFR 1.5(h) as to
whether to grant requests for records will be made by the appropriate
Division Director at Customs Service Headquarters having custody of or
functional jurisdiction over the subject matter of the requested
records. If the request relates to records maintained in an office which
is not within a division, the initial determination shall be made by the
individual designated for that purpose by the Assistant Commissioner
having responsibility for that office. Requests may be mailed or
delivered in person to:
Freedom of Information Act, Chief, Disclosure Law Branch, U.S. Customs
Service, 1300 Pennsylvania Avenue, NW., Washington, DC 20229.
(b) Field Offices--Initial determinations under 31 CFR 1.5(h) as to
whether to grant requests for records maintained by the Office of
Investigations will be made by the Special Agent in Charge in whose
office the records are maintained. Initial determinations of records
maintained in Customs Ports of Entry as to whether or not to grant
requests for records will be made by the Port Director of the Customs
Service Port having jurisdiction over the Port of Entry in which the
records are maintained. Requests may be mailed or faxed to or delivered
personally to the respective Special Agents in Charge or Port Directors
of the Customs Service Ports at the following locations:
Offices of Special Agents in Charge (SACS)
Atlanta--SAC
1691 Phoenix Blvd., Suite 250, Atlanta, Georgia 30349, Phone (770) 994-
2230, FAX (770) 994-2262
Detroit--SAC
McNamara Federal Building, 477 Michigan Avenue, Room 350, Detroit,
Michigan 8226-2568, Phone (313) 226-3166, FAX (313) 226-6282
Baltimore--SAC
40 South Gay Street, 3rd Floor Baltimore, Maryland 21202, Phone (410)
962-2620, FAX (410) 962-3469
El Paso--SAC
9400 Viscount Blvd., Suite 200, El Paso, Texas 79925, Phone (915) 540-
5700, FAX (915) 540-5754
Boston--SAC
10 Causeway Street, Room 722, Boston, MA 02222-1054, Phone (617) 565-
7400, FAX (617) 565-7422
Houston--SAC
4141 N. Sam Houston Pkwy, E., Houston, Texas 77032, Phone (281) 985-
0500, FAX (281) 985-0505
Buffalo--SAC
111 West Huron Street, Room 416, Buffalo, New York 14202, Phone (716)
551-4375, FAX (716) 551-4379
Los Angeles--SAC
300 South Ferry St., Room 2037, Terminal Island, CA 90731, Phone (310)
514-6231, FAX (310) 514-6280
Chicago--SAC
610 South Canal Street, Room 1001, Chicago, Illinois 60607, Phone (312)
353-8450, FAX (312) 353-8455
Miami--SAC
8075 NW 53rd Street, Scranton Building, Miami, Florida 33166, Phone
(305) 597-6030, FAX (305) 597-6227
Denver--SAC
115 Inverness Drive, East, Suite 300, Englewood, CO 80112-5131, Phone
(303) 84-6480, FAX (303) 784-6490
[[Page 28]]
New Orleans--SAC
423 Canal Street, Room 207, New Orleans, LA 70130, Phone (504) 670-2416,
FAX (504) 589-2059
New York--SAC
6 World Trade Center, New York, New York 10048-0945, Phone (212) 466-
2900, FAX (212) 466-2903
San Juan--SAC
1, La Puntilla Street, Room 110, San Juan, PR 00901, Phone
(787) 729-6975 FAX (787) 729-6646
San Antonio--SAC
10127 Morocco, Suite 180, San Antonio, Texas 78216, Phone (210) 229-
4561, FAX (210) 229-4582
Seattle--SAC
1000--2nd Avenue, Suite 2300, Seattle, Washington, 98104, Phone (206)
553-7531, FAX (206) 553-0826
San Diego--SAC
185 West ``F'' Street, Suite 600, San Diego, CA 92101, Phone (619) 57-
6850, FAX (619) 557-5109
Tampa--SAC
2203 North Lois Avenue, Suite 600, Tampa, Florida 33607, Phone (813)
348-1881, FAX (813) 348-1871
San Francisco--SAC
1700 Montgomery Street, Suite 445, San Francisco, CA 94111, Phone (415)
705-4070, FAX (415) 705-4065
Tucson--SAC
555 East River Road, Tucson, Arizona 85704, Phone (520) 670-6026, FAX
(520) 70-6233
Customs Service Ports
Anchorage: 605 West Fourth Avenue Anchorage, AK 99501. Phone: (907) 271-
2675; FAX: (907) 271-2684.
Minneapolis: 110 South Street Minneapolis, MN 55401. Phone: (612) 348-
1690; FAX: (612) 348-1630.
Baltimore: 200 St. Paul Place Baltimore, MD 21202. Phone: (410) 962-
2666; FAX: (410) 962-9335.
Mobile: 150 North Royal Street Mobile, AL 36602. Phone: (205) 441-5106;
FAX: (205) 441-6061.
Blaine: 9901 Pacific Highway Blaine, WA 98230. Phone: (360) 332-5771;
FAX: (360) 332-4701.
New Orleans: 423 Canal Street New Orleans, LA 70130. Phone: (504) 589-
6353; FAX: (504) 589-7305.
Boston: 10 Causeway Street Boston, MA 02222-1059. Phone: (617) 565-6147;
FAX: (617) 565-6137.
New York: 6 World Trade Center New York, NY 10048. Phone: (212) 466-
4444; FAX: (212) 455-2097.
Buffalo: 111 West Huron Street Buffalo, NY 14202-22378. Phone: (716)
551-4373; FAX: (716) 551-5011.
New York-JFK Area: Building 77 Jamaica, NY 11430. Phone: (718)
553-1542; FAX: (718) 553-0077.
Champlain: 35 West Service Road Rts. 1 & 9 South Champlain, NY 12919.
Phone: (518) 298-8347; FAX: (518) 298-8314.
New York-NY/Newark Area: Hemisphere Center, Newark, NJ 07114. Phone:
(201) 645-3760; FAX: (201) 645-6634.
Charleston: 200 East Bay Street Charleston, SC 29401. Phone: (803) 727-
4296; FAX: (803) 727-4043.
Nogales: 9 North Grand Avenue Nogales, AZ 85621. Phone: (520) 287-1410;
FAX: (520) 287-1421.
Charlotte: 1801-K Cross Beam Drive Charlotte, NC 28217. Phone: (704)
329-6101; FAX: (704) 329-6103.
Norfolk: 200 Granby Street Norfolk, VA 23510. Phone: (804) 441-3400;
FAX: (804) 441-6630.
Charlotte/Amalie: Main Post OFC-Sugar Estate St. Thomas, VI 00801.
Phone: (809) 774-2511; FAX: (809) 776-3489.
Pembina: PO Box 610 Pembina, ND 58271. Phone: (701) 825-6201; FAX: (701)
825-6473.
Chicago: 610 South Canal Street Chicago, IL 60607. Phone: (312) 353-
6100; FAX: (312) 353-2337.
Philadelphia: 2nd & Chestnut Streets Philadelphia, PA 19106. Phone:
(215) 597-4605; FAX: (215) 597-2103.
Cleveland: 56 Erieview Plaza Cleveland, OH 44114. Phone: (216) 891-3804;
FAX: (216) 891-3836.
Portland, Oregon: 511 NW Broadway Portland, OR 97209. Phone: (503) 326-
2865; FAX: (503) 326-3511.
Dallas/Fort Worth: PO Box 61905 Dallas/Fort Worth Airport, TX 75261.
Phone: (972) 574-2170; FAX: (972) 574-4818.
Providence: 49 Pavilion Avenue Providence, RI 02905. Phone: (401) 941-
6326; FAX: (401) 941-6628.
Denver: 4735 Oakland Street Denver, CO 80239. Phone: (303) 361-0715;
FAX: (303) 361-0722.
San Diego: 610 West Ash Street San Diego, CA 92188. Phone: (619) 557-
6758; FAX: (619) 557-5314.
Detroit: 477 Michigan Avenue Detroit, MI 48226. Phone: (313) 226-3178;
FAX: (313) 226-3179.
San Francisco: 555 Battery Avenue San Francisco, CA 94111. Phone: (415)
744-7700; FAX: (415) 744-7710.
[[Page 29]]
Duluth: 515 West 1st Street Duluth, MN 55802-1390. Phone: (218) 720-
5201; FAX: (218) 720-5216.
San Juan: 1 La Puntilla San Juan, PR 00901. Phone: (809) 729-
6965; FAX: (809) 729-6978.
El Paso: 9400 Viscount Boulevard El Paso, TX 79925. Phone: (915) 540-
5800; FAX: (915) 540-3011.
Savannah: 1 East Bay Street Savannah, GA 31401. Phone: (912) 652-4256;
FAX: (912) 652-4435.
Great Falls: 300 2nd Avenue South Great Falls, MT 59403. Phone: (406)
453-7631; FAX: (406) 453-7069.
Seattle: 1000 2nd Avenue Seattle, WA 98104-1049. Phone: (206) 553-0770;
FAX: (206) 553-2970.
Honolulu: 335 Merchant Street Honolulu, HI 96813. Phone: (808) 522-8060;
FAX: (808) 522-8060.
St. Albans: P.O. Box 1490 St. Albans, VT 05478. Phone: (802) 524-7352;
FAX: (802) 527-1338.
Houston/Galveston: 1717 East Loop Houston, TX 77029. Phone: (713) 985-
6712; FAX: (713) 985-6705.
St. Louis: 4477 Woodson Road St. Louis, MO 63134-3716. Phone: (314) 428-
2662; FAX: (314) 428-2889.
Laredo/Colombia: P.O. Box 3130 Laredo, TX 78044. Phone: (210) 726-2267;
FAX: (210) 726-2948.
Tacoma: 2202 Port of Tacoma Road, Tacoma, WA 98421. Phone: (206) 593-
6336; FAX: (206) 593-6351.
Los Angeles: 300 South Ferry Street Terminal Island, CA 90731. Phone:
(310) 514-6001; FAX: (310) 514-6769.
Tampa: 4430 East Adamo Drive Tampa, FL 33605. Phone: (813) 228-2381;
FAX: (813) 225-7309.
Miami Airport: 6601 West 25th Street Miami, FL 33102-5280. Phone: (305)
869-2800; FAX: (305) 869-2822.
Washington, DC: P.O. Box 17423 Washington, DC. 20041. Phone: (703) 318-
5900; FAX: (703) 318-6706.
Milwaukee: P.O. Box 37260 Milwaukee, WI 53237-0260. Phone: (414) 571-
2860; FAX: (414) 762-0253.
(c) All such requests should be conspicuously labeled on the face of
the envelope, ``Freedom of Information Act Request'' or ``FOIA
Request''.
4. Administrative appeal of initial determination to deny records.
Appellate determinations under 31 CFR 1.5(i) will be made by the
Assistant Commissioner of Customs (Office of Regulations and Rulings),
or his designee, and all such appeals should be mailed, faxed (202/927-
1873) or personally delivered to the United States Customs Service, 1300
Pennsylvania Avenue, NW., Washington, DC 20229. If possible, a copy of
the initial letter of determination should be attached to the appeal.
5. Delivery of process. Service of process will be received by the
Chief Counsel, United States Customs Service, 1300 Pennsylvania Avenue,
NW., Washington, DC 20229.
Sec. Appendix D to Subpart A of Part 1--United States Secret Service
1. In general. This appendix applies to the United States Secret
Service.
2. Public reading room. The United States Secret Service will
provide a room on an ad hoc basis when necessary. Contact the Disclosure
Officer, Room 720, 1800 G Street, NW., Washington, DC 20223 to make
appointments.
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
as to whether to grant requests for records of the United States Secret
Service will be made by the Freedom of Information and Privacy Acts
Officer, United States Secret Service. Requests may be mailed or
delivered in person to:
Freedom of Information Act Request, FOIA and Privacy Acts Officer, U.S.
Secret Service, oom 720, 1800 G Street, NW., Washington, DC 20223.
4. Administrative appeal of initial determination to deny records.
Appellate determinations under 31 CFR 1.5(i) with respect to records of
the United States Secret Service will be made by the Deputy Director,
United States Secret Service. Appeals should be addressed to:
Freedom of Information Appeal, Deputy Director, U.S. Secret Service,
Room 800, 1800 G Street, NW., Washington, DC 20223.
5. Delivery of Process. Service of process will be received by the
United States Secret Service Chief Counsel at the following address:
Chief Counsel, U.S. Secret Service, Room 842, 1800 G Street, NW.,
Washington, DC 20223.
Sec. Appendix E to Subpart A of Part 1--Bureau of Alcohol, Tobacco and
Firearms
1. In general. This appendix applies to the Bureau of Alcohol,
Tobacco and Firearms.
2. Public reading room. The Bureau of Alcohol, Tobacco and Firearms
will make materials available for review on an ad hoc basis when
necessary. Contact the Chief, Disclosure Division, Bureau of Alcohol,
Tobacco, and Firearms, 650 Massachusetts Avenue, NW., Washington, DC
20226.
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
as to whether to grant requests for records of the Bureau of Alcohol,
Tobacco, and Firearms will be made by the Chief, Disclosure Division,
Office of Assistant Director (Liaison and Public Information) or the
delegate of such officer. Requests may be mailed or delivered in person
to:
[[Page 30]]
Freedom of Information Act Request, Chief, Disclosure Division, Bureau
of Alcohol, Tobacco, and Firearms, 650 Massachusetts Avenue, NW.,
Washington, DC 20226.
4. Administrative appeal of initial determination to deny records.
Appellate determinations under 31 CFR 1.5(i) with respect to records of
the Bureau of Alcohol, Tobacco and Firearms will be made by the
Assistant Director, Liaison and Public Information, Bureau of Alcohol,
Tobacco, and Firearms or the delegate of such officer.
Appeals may be mailed or delivered in person to:
Freedom of Information Appeal, Assistant Director, Liaison and Public
Information, Bureau of Alcohol, Tobacco, and Firearms, 650 Massachusetts
Avenue, NW., Washington, DC 20226.
5. Delivery of process. Service of process will be received by the
Director of the Bureau of Alcohol, Tobacco, and Firearms at the
following location:
Bureau of Alcohol, Tobacco, and Firearms, 650 Massachusetts Avenue, NW.,
Washington, DC 20226, Attention: Chief Counsel.
Sec. Appendix F to Subpart A of Part 1--Bureau of Engraving and Printing
1. In general. This appendix applies to the Bureau of Engraving and
Printing.
2. Public reading room. Contact the Disclosure Officer, 14th and C
Streets, SW., Washington, DC 20228, to make an appointment.
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
as to whether to grant requests for records of the Bureau of Engraving
and Printing will be made by the Assistant to the Director. Requests may
be mailed or delivered in person to:
Freedom of Information Act Request, Disclosure Officer, (Assistant to
the Director), Room 112-M, Bureau of Engraving and Printing, Washington,
DC 20228.
4. Administrative appeal of initial determination to deny records.
Appellate determinations under 31 CFR 1.5(i) with respect to records of
the Bureau of Engraving and Printing will be made by the Director of the
Bureau of Engraving and Printing or the delegate of the Director.
Appeals may be mailed or delivered in person to:
Freedom of Information Appeal, Director, Bureau of Engraving and
Printing, 14th and C Streets, SW., Room 119-M, Washington, DC 20228.
5. Delivery of process. Service of process will be received by the
Chief Counsel or the delegate of such officer at the following location:
Chief Counsel, Bureau of Engraving and Printing, 14th and C Streets,
SW., Room 04-24 M, Washington, DC 20228.
Sec. Appendix G to Subpart A of Part 1--Financial Management Service
1. In general. This appendix applies to the Financial Management
Service.
2. Public reading room. The public reading room for the Financial
Management Service is maintained at the following location:
Library, Main Treasury Building, 1500 Pennsylvania Avenue NW.,
Washington, DC 20220.
For building security purposes, visitors are required to make an
appointment by calling 202/622-0990.
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
whether to grant requests for records will be made by the Disclosure
Officer, Financial Management Service. Requests may be mailed or
delivered in person to:
Freedom of Information Request, Disclosure Officer, Financial Management
Service, 401 14th Street, SW., Washington, DC 20227.
4. Administrative appeal of initial determination to deny records.
Appellate determinations under 31 CFR 1.5(i) will be made by the
Commissioner, Financial Management Service. Appeals may be mailed to:
Freedom of Information Appeal (FOIA), Commissioner, Financial Management
Service, 401 14th Street, SW., Washington, DC 20227.
Appeals may be delivered personally to the Office of the
Commissioner, Financial Management Service, 401 14th Street, SW.,
Washington, DC.
5. Delivery of process. Service of process will be received by the
Commissioner, Financial Management Service, and shall be delivered to:
Commissioner, Financial Management Service, Department of the Treasury,
401 14th Street, SW., Washington, DC 20227.
Sec. Appendix H to Subpart A of Part 1--United States Mint
1. In general. This appendix applies to the United States Mint.
2. Public reading room. The U.S. Mint will provide a room on an ad
hoc basis when necessary. Contact the Freedom of Information/Privacy Act
Officer, United States Mint, Judiciary Square Building, 7th floor, 633
3rd Street, NW., Washington, DC 20220.
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
as to whether to grant requests for records of the United States Mint
will be made by the Freedom of Information/Privacy Act Officer, United
States Mint. Requests may be mailed or delivered in person to:
Freedom of Information Act Request, Freedom of Information/Privacy Act
Officer, United States Mint, Judiciary Square
[[Page 31]]
Building, 7th Floor, 633 3rd Street, NW., Washington, DC 20220.
4. Administrative appeal of initial determination to deny records.
Appellate determinations under 31 CFR 1.5(i) with respect to records of
the United States Mint will be made by the Director of the Mint. Appeals
made by mail should be addressed to:
Freedom of Information Appeal, Director, United States Mint, Judiciary
Square Building, 7th Floor, 633 3rd Street, NW., Washington, DC 20220.
5. Delivery of process. Service of process will be received by the
Director of the Mint and shall be delivered to:
Chief Counsel, United States Mint, Judiciary Square Building, 7th Floor,
633 3rd Street, NW., Washington, D.C. 20220.
Sec. Appendix I to Subpart A of Part 1--Bureau of the Public Debt
1. In general. This appendix applies to the Bureau of the Public
Debt.
2. Public reading room. The public reading room for the Bureau of
the Public Debt is maintained at the following location:
Library, Main Treasury Building, 1500 Pennsylvania Avenue, NW,
Washington, DC 20220.
For building security purposes, visitors are required to make an
appointment by calling 202/622-0990.
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
whether to grant requests for records will be made by the Disclosure
Officer of the Bureau of the Public Debt. Requests may be sent to:
Freedom of Information Act Request, Disclosure Officer,
Administrative Resource Center, Bureau of the Public Debt, Department of
the Treasury, 200 Third Street, Room 211, Parkersburg, WV 26101-5312.
4. Administrative appeal of initial determination to deny records.
Appellate determinations under 31 CFR 1.5(i) with respect to records of
the Bureau of the Public Debt will be made by the Executive Director,
Administrative Resource Center, Bureau of the Public Debt. Appeals may
be sent to:
Freedom of Information Act Appeal, Executive Director, Administrative
Resource Center, Bureau of the Public Debt, Department of the Treasury,
200 Third Street, Room 211, Parkersburg, WV 26101-5312.
5. Delivery of process. Service of process will be received by the
Chief Counsel, Bureau of the Public Debt, or the delegate of such
officer, and shall be delivered to the following location:
Chief Counsel's Office, Bureau of the Public Debt, 200 Third Street,
Room G-15, Parkersburg, WV 26106-1328.
[65 FR 40504, June 30, 2000, as amended at 67 FR 34402, May 14, 2002]
Sec. Appendix J to Subpart A of Part 1--Office of the Comptroller of the
Currency
1. In general. This appendix applies to the Office of the
Comptroller of the Currency.
2. Public reading room. The Office of the Comptroller of the
Currency will make materials available through its Public Information
Room at 250 E Street, SW., Washington, DC 20219.
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
as to whether to grant requests for records of the Office of the
Comptroller of the Currency will be made by the Disclosure Officer or
the official so designated. Requests may be mailed or delivered in
person to:
Freedom of Information Act Request, Disclosure Officer, Communications
Division, 3rd Floor, Comptroller of the Currency, 250 E Street, SW.,
Washington, DC 20219.
4. Administrative appeal of initial determination to deny records.
Appellate determinations under 31 CFR 1.5(i) with respect to records of
the Office of the Comptroller of the Currency will be made by the Chief
Counsel or delegates of such person. Appeals made by mail should be
addressed to:
Communications Division, Comptroller of the Currency, 250 E Street, SW.,
Washington, DC 20219.
Appeals may be delivered personally to the Communications Division,
Comptroller of the Currency, 250 E Street, SW., Washington, DC.
5. Delivery of process. Service of process will be received by the
Director, Litigation Division, Comptroller of the Currency, and shall be
delivered to such officer at the following location:
Litigation Division, Comptroller of the Currency, 250 E Street, SW.,
Washington, DC 20219.
Sec. Appendix K to Subpart A of Part 1--Federal Law Enforcement Training
Center
1. In general. This apppendix applies to the Federal Law Enforcement
Training Center.
2. Public reading room. The public reading room for the Federal Law
Enforcement Training Center is maintained at the following location:
Library, Building 262, Federal Law Enforcement Training Center, Glynco,
GA 31524.
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
as to whether to
[[Page 32]]
grant requests for records will be made by the Chief, Management
Analysis Division, Federal Law Enforcement Training Center. Requests
made by mail should be addressed to:
Freedom of Information Act Request, Freedom of Information Act Officer,
Federal Law Enforcement Training Center, Department of the Treasury,
Building 94, Glynco, GA 31524.
Requests may be delivered personally to the Management Analysis
Division, Federal Law Enforcement Training Center, Building 94, Glynco,
GA.
4. Administrative appeal of initial determination to deny records.
Appellate determinations under 31 CFR 1.5(i) with respect to records of
the consolidated Federal Law Enforcement Training Center will be made by
the Director, Federal Law Enforcement Training Center. Appeals may be
mailed to:
Freedom of Information Appeal, Federal Law Enforcement Training Center,
Department of the Treasury, Building 94, Glynco, GA 31524.
5. Delivery of process. Service of process will be received by the
Legal Counsel of the Federal Law Enforcement Training Center, or his
delegate, and shall be delivered to such officer at the following
location:
Legal Counsel, Federal Law Enforcement Training Center, Department of
the Treasury, Building 94, Glynco, GA 31524.
Sec. Appendix L to Subpart A of Part 1--Office of Thrift Supervision
1. In general. This appendix applies to the Office of Thrift
Supervision (OTS). OTS regulatory handbooks and other publications are
available for sale. Information may be obtained by calling the OTS Order
Department at 301/645-6264. OTS regulatory handbooks and other
publications may be purchased by forwarding a request, along with a
check to: OTS Order Department, PO Box 753, Waldorf, MD 20604 or by
calling 301/645-6264 to pay by VISA or MASTERCARD.
2. Public reading room. The public reading room for the Office of
Thrift Supervision is maintained at the following location:
1700 G Street, NW., Washington, DC 20552.
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
as to whether to grant requests for records of the Office of Thrift
Supervision will be made by the Director, OTS Dissemination Branch.
Requests for records should be addressed to: Freedom of Information
Request, Manager, Dissemination Branch, Records Management & Information
Policy Division, Office of Thrift Supervision, 1700 G Street, NW.,
Washington, DC 20552.
Requests for records may be delivered in person to:
Public Reference Room, Office of Thrift Supervision, 1700 G Street, NW.,
Washington, DC.
4. Administrative appeal of initial determination to deny records.
Appellate determinations under 31 CFR 1.5(i) with respect to records of
the Office of Thrift Supervision will be made by the Director, Records
Management & Information Policy, Office of Thrift Supervision, or their
designee. Appeals made by mail should be addressed to: Freedom of
Information Appeal, Director, Records Management & Information Policy
Division, Office of Thrift Supervision, 1700 G Street, NW., Washington,
DC 20552.
Appeals may be delivered in person to:
Public Reference Room, Office of Thrift Supervision, 1700 G Street, NW.,
Washington, DC.
5. Delivery of process. Service of process will be received by the
Corporate Secretary of the Office of Thrift Supervision or their
designee and shall be delivered to the following location:
Corporate Secretary, Office of Thrift Supervision, 1700 G Street, NW.,
Washington, DC 20552.
Sec. Appendix M to Subpart A--Financial Crimes Enforcement Network
1. In general. This appendix applies to the Financial Crimes
Enforcement Network (FinCEN).
2. Public Reading Room. FinCEN will provide a room on an ad hoc
basis when necessary. Contact Office of Regulatory Programs, FinCEN,
(202) 354-6400.
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
as to whether to grant requests for records of FinCEN will be made by
the Freedom of Information Act/Privacy Act Officer, FinCEN. Requests for
records may be mailed to: Freedom of Information Act/Privacy Act
Request, Financial Crimes Enforcement Network, Post Office Box 39,
Vienna, VA 22183.
4. Administrative appeal of initial determinations to deny records.
Appellate determinations under 31 CFR 1.5(i) with respect to the records
of FinCEN will be made by the Director of FinCEN or the delegate of the
Director. Appeals should be mailed to: Freedom of Information Appeal,
Post Office Box 39, Vienna, VA 22183.
5. Delivery of process. Service of process will be received by the
Chief Counsel of FinCEN and shall be delivered to: Chief Counsel,
Financial Crimes Enforcement Network, Post Office Box 39, Vienna, VA
22183.
[68 FR 55310, Sept. 25, 2003]
[[Page 33]]
Subpart B_Other Disclosure Provisions
Sec. 1.8 Scope.
The regulations in this subpart concern access to information and
records other than under 5 U.S.C. 552. This subpart is applicable to the
Departmental Offices and to the bureaus of the Department as defined in
Sec. 1.1(a) of this part, except to the extent that bureaus of the
Department have adopted separate guidance governing the subject matter
of a provision of this subpart.
[69 FR 54003, Sept. 7, 2004]
Sec. 1.9 Records not to be otherwise withdrawn or disclosed.
Except in accordance with this part, or as otherwise authorized,
Treasury Department officers and employees are prohibited from making
records or duplicates available to any person who is not an officer or
employee of the Department, and are prohibited from withdrawing any such
records or duplicates from the files, possession or control of the
Department.
[69 FR 54003, Sept. 7, 2004]
Sec. 1.10 Oral information.
(a) Officers and employees of the Department may, in response to
requests, orally provide information contained in records of the
Department that are determined to be available to the public. If the
obtaining of such information requires a search of records, a written
request and the payment of the fee for a record search set forth in
Sec. 1.6 will be required.
(b) Information with respect to activities of the Department not a
matter of record shall not be disclosed if the information involves
matters exempt from disclosure under 5 U.S.C. 552 or the regulations in
this part, or if the disclosure of such information would give the
person requesting the information advantages not accorded to other
citizens.
[69 FR 54003, Sept. 7, 2004]
Sec. 1.11 Testimony or the production of records in a court
or other proceeding.
(a) Applicability. (1) This section sets forth the policies and
procedures of the Department regarding the testimony of employees and
former employees as witnesses in legal proceedings and the production or
disclosure of information contained in Department documents for use in
legal proceedings pursuant to a request, order, or subpoena
(collectively referred to in this subpart as a demand).
(2) This section does not apply to any legal proceeding in which an
employee is to testify while on leave status regarding facts or events
that are unrelated to the official business of the Department.
(3)(i) Nothing in this section affects the rights and procedures
governing public access to records pursuant to the Freedom of
Information Act (5 U.S.C. 552) or the Privacy Act (5 U.S.C. 552a).
(ii) Demands in legal proceedings for the production of records, or
for the testimony of Department employees regarding information
protected by the Privacy Act (5 U.S.C. 552a), the Trade Secrets Act (18
U.S.C. 1905) or other confidentiality statutes, must satisfy the
requirements for disclosure set forth in those statutes and the
applicable regulations of this part before the records may be provided
or testimony given.
(4) This section is intended only to provide guidance for the
internal operations of the Department and to inform the public about
Department procedures concerning the service of process and responses to
demands or requests, and the procedures specified in this section, or
the failure of any Treasury employee to follow the procedures specified
in this section, are not intended to, do not, and may not be relied upon
to create a right or benefit, substantive or procedural, enforceable at
law by a party against the United States.
(b) Definitions. For purposes of this section:
(1) Agency counsel means:
(i) With respect to the Departmental Offices, the General Counsel or
his or her designee; or
[[Page 34]]
(ii) With respect to a bureau or office of the Department, the Chief
Counsel or Legal Counsel (or his or her designee) of such bureau or
office.
(2) Demand means a request, order, or subpoena for testimony or
documents related to or for possible use in a legal proceeding.
(3) Department means the United States Department of the Treasury.
(4) Document means any record or other property, no matter what
media and including copies thereof, held by the Department, including
without limitation, official letters, telegrams, memoranda, reports,
studies, calendar and diary entries, maps, graphs, pamphlets, notes,
charts, tabulations, analyses, statistical or informational
accumulations, any kind of summaries of meetings and conversations, film
impressions, magnetic tapes and sound or mechanical reproductions.
(5) Employee means all employees or officers of the Department,
including contractors and any other individuals who have been appointed
by, or are subject to the supervision, jurisdiction or control of the
Secretary, as well as the Secretary of the Treasury. The procedures
established within this subpart also apply to former employees of the
Department where specifically noted.
(6) General Counsel means the General Counsel of the Department or
other Department employee to whom the General Counsel has delegated
authority to act under this subpart.
(7) Legal proceeding means all pretrial, trial and post trial stages
of all existing or reasonably anticipated judicial or administrative
actions, hearings, investigations, or similar proceedings before courts,
commissions, boards, grand juries, or other tribunals, foreign or
domestic. This phrase includes all phases of discovery as well as
responses to formal or informal requests by attorneys or others involved
in legal proceedings.
(8) Official business means the authorized business of the
Department.
(9) Secretary means the Secretary of the Treasury.
(10) Testimony means a statement in any form, including personal
appearances before a court or other legal tribunal, interviews,
depositions, telephonic, televised, or videotaped statements or any
responses given during discovery or similar proceedings, which response
would involve more than the production of documents.
(c) Department policy. No current or former employee shall, in
response to a demand, produce any Department documents, provide
testimony regarding any information relating to or based upon Department
documents, or disclose any information or produce materials acquired as
part of the performance of that employee's official duties or official
status, without the prior authorization of the General Counsel or the
appropriate agency counsel.
(d) Procedures for demand for testimony or production of documents.
(1) A demand directed to the Department for the testimony of a
Department employee or for the production of documents shall be served
in accordance with the Federal Rules of Civil Procedure, Federal Rules
of Criminal Procedure, or applicable state procedures and shall be
directed to the General Counsel, Department of the Treasury, 1500
Pennsylvania Avenue, NW., Washington, DC 20220, or to the Chief or Legal
Counsel of the concerned Department component. Acceptance of a demand
shall not constitute an admission or waiver with respect to
jurisdiction, propriety of service, improper venue, or any other defense
in law or equity available under the applicable laws or rules.
(2) A subpoena or other demand for testimony directed to an employee
or former employee shall be served in accordance with the Federal Rules
of Civil or Criminal Procedure or applicable State procedure and a copy
of the subpoena shall be sent to agency counsel.
(3)(i) In court cases in which the United States or the Department
is not a party, where the giving of testimony or the production of
documents by the Department, or a current or former employee is desired,
an affidavit (or if that is not feasible, a statement) by the litigant
or the litigant's attorney, setting forth the information with respect
to which the testimony or production is desired, must be submitted
[[Page 35]]
in order to obtain a decision concerning whether such testimony or
production will be authorized. Such information shall include: the title
of the legal proceeding, the forum, the requesting party's interest in
the legal proceeding, the reason for the demand, a showing that other
evidence reasonably suited to the requester's needs is not available
from any other source and, if testimony is requested, the intended use
of the testimony, a general summary of the desired testimony, and a
showing that no document could be provided and used in lieu of
testimony. The purpose of this requirement is to assist agency counsel
in making an informed decision regarding whether testimony or the
production of document should be authorized. Permission to testify or
produce documents will, in all cases, be limited to the information set
forth in the affidavit or statement, or to such portions thereof as may
be deemed proper.
(ii) Agency counsel may consult or negotiate with an attorney for a
party, or the party if not represented by an attorney, to refine or
limit a demand so that compliance is less burdensome or obtain
information necessary to make the determination required by paragraph
(e) of this section. Failure of the attorney or party to cooperate in
good faith to enable agency counsel to make an informed determination
under this subpart may serve, where appropriate, as a basis for a
determination not to comply with the demand.
(iii) A determination under this subpart to comply or not to comply
with a demand is without prejudice as to any formal assertion or waiver
of privilege, lack of relevance, technical deficiency or any other
ground for noncompliance.
(4)(i) Employees shall immediately refer all inquiries and demands
made on the Department to agency counsel.
(ii) An employee who receives a subpoena shall immediately forward
the subpoena to agency counsel. Agency counsel will determine the manner
in which to respond to the subpoena.
(e) Factors to be considered by agency counsel. (1) In deciding
whether to authorize the release of official information or the
testimony of personnel concerning official information (hereafter
referred to as ``the disclosure'') agency counsel shall consider the
following factors:
(i) Whether the request or demand is unduly burdensome;
(ii) Whether the request would involve the Department in
controversial issues unrelated to the Department's mission;
(iii) Whether the time and money of the United States would be used
for private purposes;
(iv) The extent to which the time of employees for conducting
official business would be compromised;
(v) Whether the public might misconstrue variances between personal
opinions of employees and Department policy;
(vi) Whether the request demonstrates that the information requested
is relevant and material to the action pending, genuinely necessary to
the proceeding, unavailable from other sources, and reasonable in its
scope;
(vii) Whether the number of similar requests would have a cumulative
effect on the expenditure of agency resources;
(viii) Whether disclosure otherwise would be inappropriate under the
circumstances; and
(ix) Any other factor that is appropriate.
(2) Among those demands and requests in response to which compliance
will not ordinarily be authorized are those with respect to which any of
the following factors exists:
(i) The disclosure would violate a statute, Executive order, or
regulation;
(ii) The integrity of the administrative and deliberative processes
of the Department would be compromised;
(iii) The disclosure would not be appropriate under the rules of
procedure governing the case or matter in which the demand arose;
(iv) The disclosure, including release in camera, is not appropriate
or necessary under the relevant substantive law concerning privilege;
(v) The disclosure, except when in camera and necessary to assert a
claim of privilege, would reveal information properly classified or
other matters exempt from unrestricted disclosure; or
(vi) The disclosure would interfere with ongoing enforcement
proceedings,
[[Page 36]]
compromise constitutional rights, reveal the identity of an intelligence
source or confidential informant, or disclose trade secrets or similarly
confidential commercial or financial information.
(f) Requests for opinion or expert testimony. (1) Subject to 5 CFR
2635.805, an employee or former employee shall not provide, with or
without compensation, opinion or expert testimony concerning official
information, subjects, or activities, except on behalf of the United
States or a party represented by the Department of Justice, without
written approval of agency counsel.
(2) Upon a showing by the requestor of exceptional need or unique
circumstances and that the anticipated testimony will not be adverse to
the interests of the Department or the United States, agency counsel
may, in writing, grant authorization for an employee, or former
employee, to appear and testify at no expense to the United States.
(3) Any expert or opinion testimony by a former employee of the
Department shall be excepted fromSec. 1.11(f)(1) where the testimony
involves only general expertise gained while employed at the Department.
(g) Procedures when agency counsel directs an employee not to
testify or provide documents. (1) If agency counsel determines that an
employee or former employee should not comply with a subpoena or other
request for testimony or the production of documents, agency counsel
will so inform the employee and the party who submitted the subpoena or
made the request.
(2) If, despite the determination of the agency counsel that
testimony should not be given and/or documents not be produced, a court
of competent jurisdiction or other appropriate authority orders the
employee or former employee to testify and/or produce documents, the
employee shall notify agency counsel of such order.
(i) If agency counsel determines that no further legal review of, or
challenge to, the order will be sought, the employee or former employee
shall comply with the order.
(ii) If agency counsel determines to challenge the order, or that
further legal review is necessary, the employee or former employee
should not comply with the order. Where necessary, the employee should
appear at the time and place set forth in the subpoena. If legal counsel
cannot appear on behalf of the employee, the employee should produce a
copy of this subpart and respectfully inform the legal tribunal that he/
she has been advised by counsel not to provide the requested testimony
and/or produce documents. If the legal tribunal rules that the subpoena
must be complied with, the employee shall respectfully decline to
comply, citing this section and United States ex rel. Touhy v. Ragen,
340 U.S. 462 (1951).
[69 FR 54003, Sept. 7, 2004]
Sec. 1.12 Regulations not applicable to official request.
The regulations in this part shall not be applicable to official
requests of other governmental agencies or officers thereof acting in
their official capacities, unless it appears that granting a particular
request would be in violation of law or inimical to the public interest.
Cases of doubt should be referred for decision to agency counsel (as
defined inSec. 1.11(b)(1)).
[69 FR 54003, Sept. 7, 2004]
Subpart C_Privacy Act
Sec. 1.20 Purpose and scope of regulation.
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
[[Page 37]]
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 the following offices and bureaus:
(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 of the Treasury and all offices
reporting to such official, including immediate staff;
(5) Under Secretary (International Affairs) and all offices
reporting to such official, including immediate staff;
(6) Assistant Secretary (International Economics and Development)
and all offices reporting to such official, including immediate staff;
(7) Assistant Secretary (Financial Markets and Investment Policy)
and all offices reporting to such official, including immediate staff;
(8) Under Secretary (Domestic Finance) and all offices reporting to
such official, including immediate staff;
(9) Fiscal Assistant Secretary and all offices reporting to such
official, including immediate staff;
(10) Assistant Secretary (Financial Institutions) and all offices
reporting to such official, including immediate staff;
(11) Assistant Secretary (Financial Markets) and all offices
reporting to such official, including immediate staff;
(12) Assistant Secretary (Financial Stability) and all offices
reporting to such official, including immediate staff;
(13) Under Secretary (Terrorism & Financial Intelligence) and all
offices reporting to such official, including immediate staff;
(14) Assistant Secretary (Terrorist Financing) and all offices
reporting to such official, including immediate staff;
(15) Assistant Secretary (Intelligence and Analysis) and all offices
reporting to such official, including immediate staff;
(16) General Counsel and all offices reporting to such official,
including immediate staff; except legal counsel to the components listed
in paragraphs (a)(23), (a)(24), and (a)(25) and (b) through (j) of this
section;
(17) Treasurer of the United States including immediate staff;
(18) Assistant Secretary (Legislative Affairs) and all offices
reporting to such official, including immediate staff;
(19) Assistant Secretary (Public Affairs) and all offices reporting
to such official, including immediate staff;
[[Page 38]]
(20) Assistant Secretary (Economic Policy) and all offices reporting
to such official, including immediate staff;
(21) Assistant Secretary (Tax Policy) and all offices reporting to
such official, including immediate staff;
(22) Assistant Secretary (Management) and Chief Financial Officer,
and all offices reporting to such official, including immediate staff;
(23) The Inspector General, and all offices reporting to such
official, including immediate staff;
(24) The Treasury Inspector General for Tax Administration, and all
offices reporting to such official, including immediate staff;
(25) The Special Inspector General for the Troubled Asset Relief
Program, and all offices reporting to such official, including immediate
staff;
(b) Alcohol and Tobacco Tax and Trade Bureau.
(c) Bureau of Public Debt.
(d) Financial Management Service.
(e) Internal Revenue Service.
(f) Comptroller of the Currency.
(g) Office of Thrift Supervision.
(h) Bureau of Engraving and Printing.
(i) United States Mint.
(j) Financial Crimes Enforcement Network.
For purposes of this subpart, the office of the legal counsel for the
components listed in paragraphs (a)(23), (a)(24), (a)(25), (b) through
(j) of this section are to be considered a part of such components. 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; 68 FR 55311, Sept. 25, 2003; 73 FR 51221,
Sept. 2, 2008; 75 FR 744, Jan. 6, 2010; 75 FR 36535, June 28, 2010]
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 inSec. 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).
Sec. 1.22 Requirements relating to systems of records.
(a) In general. Subject to 5 U.S.C. 552a (j) and (k) andSec.
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
[[Page 39]]
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) andSec. 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) andSec. 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.
(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
[[Page 40]]
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) andSec. 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) andSec. 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,
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
[[Page 41]]
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:
(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
[[Page 42]]
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.
(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
[[Page 43]]
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) andSec.
1.21(g) and as described under 5 U.S.C. 552a(e)(4)(D) andSec.
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))
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
[[Page 44]]
U.S.C. 552a (b) andSec. 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) andSec. 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) andSec. 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) andSec. 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 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
[[Page 45]]
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) andSec. 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 (SeeSec. 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 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
[[Page 46]]
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 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
[[Page 47]]
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 Orders
12958, 13526, or successor or prior Executive Orders require the
responsible component of the Department to review the information to
determine whether it continues to warrant classification pursuant to an
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 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
[[Page 48]]
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)).
[52 FR 26305, July 14, 1987, as amended at 76 FR 4817, Jan. 27, 2011]
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 withSec. 1.23(c), and
subject toSec. 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 decisions made under
paragraph (d) of this section, when an individual disagrees with a
refusal to amend this
[[Page 49]]
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
(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
[[Page 50]]
(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 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
[[Page 51]]
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 transferred
to the National Archives prior to September 27, 1975, as a record which
has sufficient historical or other
[[Page 52]]
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 53]]
(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 ofSec. 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 components of the Department of
the Treasury have as their principal function activities pertaining to
the enforcement of criminal laws. This paragraph applies to the
following systems of records maintained by the Department of the
Treasury:
(i) Treasury.
(ii) Departmental Offices:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
DO .190...................... Investigation Data Management System.
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 Complaint
Files.
DO .308...................... TIGTA Data Extracts.
DO .309...................... TIGTA Chief Counsel Case Files.
DO .310...................... TIGTA Chief Counsel Disclosure Section
Records.
[[Page 54]]
DO .311...................... TIGTA Office of Investigations Files.
------------------------------------------------------------------------
(iii) Alcohol and Tobacco Tax and Trade Bureau.
(iv) Comptroller of the Currency:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
CC .110...................... Reports of Suspicious Activities.
CC .120...................... Bank Fraud Information System.
CC .500...................... Chief Counsel's Management Information
System.
CC .510...................... Litigation Information System.
OTS .001..................... Confidential Individual Information
System.
OTS .004..................... Criminal Referral Database.
------------------------------------------------------------------------
(v) Bureau of Engraving and Printing.
(vi) Financial Management Service.
(vii) Internal Revenue Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
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 46.022................... Treasury Enforcement Communications
System (TECS).
IRS 46.050................... Automated Information Analysis System.
IRS 90.001................... Chief Counsel Management Information
System Records.
IRS 90.003................... Chief Counsel Litigation and Advice
(Criminal) Records.
IRS 90.004................... Chief Counsel Legal Processing Division
Records.
IRS 90.005................... Chief Counsel Library Records.
------------------------------------------------------------------------
(viii) U.S. Mint.
(ix) Bureau of the Public Debt.
(x) Financial Crimes Enforcement Network:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
FinCEN .001.................. FinCEN Database.
FinCEN .002.................. Suspicious Activity Reporting System.
FinCEN .003.................. Bank Secrecy Act Reports System.
------------------------------------------------------------------------
(2) The Department hereby exempts the systems of records listed in
paragraphs (c)(1)(i) through (x) 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
[[Page 55]]
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 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 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 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
[[Page 56]]
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 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 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 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
[[Page 57]]
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.
(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
[[Page 58]]
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 5 U.S.C. 552a 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 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 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 systems of records maintained by the Department of the
Treasury:
(i) Departmental Offices:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
DO .120...................... Records Related to Office of Foreign
Assets Control Economic Sanctions.
------------------------------------------------------------------------
(ii) Financial Crimes Enforcement Network:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
FinCEN .001.................. FinCEN Database.
------------------------------------------------------------------------
(2) The Department of the Treasury hereby exempts the systems of
records listed in paragraph (e)(1)(i) and (ii) 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
[[Page 59]]
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 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) Treasury:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
Treasury .013................ Department of the Treasury Civil Rights
Complaints and Compliance Review Files.
------------------------------------------------------------------------
(ii) Departmental Offices:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
DO .120...................... Records Related to Office of Foreign
Assets Control Economic Sanctions.
DO .144...................... General Counsel Litigation Referral and
Reporting System.
DO .190...................... 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 .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) Alcohol and Tobacco Tax and Trade Bureau:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
TTB .001..................... Regulatory Enforcement Record System.
------------------------------------------------------------------------
(iv) Comptroller of the Currency:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
CC .100...................... Enforcement Action Report System.
CC .110...................... Reports of Suspicious Activities.
CC .120...................... Bank Fraud Information System.
CC .220...................... Section 914 Tracking System.
CC .500...................... Chief Counsel's Management Information
System.
CC .510...................... Litigation Information System.
CC .600...................... Consumer Complaint Inquiry and
Information System.
OTS .001..................... Confidential Individual Information
System.
OTS .004..................... Criminal Referral Database.
------------------------------------------------------------------------
(v) Bureau of Engraving and Printing:
[[Page 60]]
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
BEP .021..................... Investigative files.
------------------------------------------------------------------------
(vi) Financial Management Service.
(vii) Internal Revenue Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
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 Processing
(IRP).
IRS 24.047................... 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 Agents Records.
IRS 42.001................... Examination Administrative File.
IRS 42.002................... Excise Compliance Programs.
IRS 42.005................... Whistleblower Office Records.
IRS 42.008................... Audit Information Management System
(AIMS).
IRS 42.016................... Classification and Examination Selection
Files.
IRS 42.017................... International Enforcement Program Files.
IRS 42.021................... Compliance Programs and Projects Files.
IRS 42.031................... Anti-Money Laundering/Bank Secrecy Act
(BSA) and Form 8300 Records.
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
Microfilm Retrieval System.
IRS 50.222................... Tax Exempt Government Entities Case
Management Records.
IRS 60.000................... Employee Protection System Records.
IRS 90.001................... Chief Counsel Management Information
System Records.
IRS 90.002................... Chief Counsel Litigation and Advice
(Civil) Records.
IRS 90.004................... Chief Counsel Legal Processing Division
Records.
IRS 90.005................... Chief Counsel Library Records.
------------------------------------------------------------------------
(viii) U.S. Mint:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
Mint .008.................... Criminal investigation files.
------------------------------------------------------------------------
(ix) Bureau of the Public Debt:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
BPD.009...................... U.S. Treasury Securities Fraud
Information System.
------------------------------------------------------------------------
(x) Financial Crimes Enforcement Network:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
FinCEN .001.................. FinCEN Database.
FinCEN .002.................. Suspicious Activity Reporting System.
FinCEN .003.................. Bank Secrecy Act Reports System.
------------------------------------------------------------------------
[[Page 61]]
(2) The Department hereby exempts the systems of records listed in
paragraphs (g)(1)(i) through (x) 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), (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
[[Page 62]]
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 5 U.S.C. 552a 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, 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 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.
(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;
[[Page 63]]
(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 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 (i)(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.''
(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 applies to the following systems of records
maintained by the Department or one of its bureaus:
(i) Treasury:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
Treasury .007................ Personnel Security System.
------------------------------------------------------------------------
(ii) Departmental Offices:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
DO .306...................... TIGTA Recruiting and Placement.
------------------------------------------------------------------------
[[Page 64]]
(iii) Alcohol and Tobacco Tax and Trade Bureau.
(iv) Comptroller of the Currency.
(v) Bureau of Engraving and Printing.
(vi) Financial Management Service.
(vii) Internal Revenue Service:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
IRS 34.021................... Personnel Security Investigations,
National Background Investigations
Center.
IRS 34.022................... Automated Background Investigations
System (ABIS).
IRS 90.006................... Chief Counsel Human Resources and
Administrative Records.
------------------------------------------------------------------------
(viii) U.S. Mint.
(ix) Bureau of the Public Debt.
(x) Financial Crimes Enforcement Network.
(2) The Department hereby exempts the systems of records listed in
paragraph (k)(1)(i) through (x) 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).
(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
applies to the following system of records maintained by the Department,
for which exemption is claimed under 5 U.S.C. 552a(k)(6).
Departmental Officers:
------------------------------------------------------------------------
Number System name
------------------------------------------------------------------------
DO .306...................... TIGTA Recruiting and Placement Records.
------------------------------------------------------------------------
(2) The Department hereby exempts the system of records listed in
paragraphs (m)(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).
(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
[[Page 65]]
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.
[77 FR 28479, May 15, 2012]
Sec. Appendix A to Subpart C of Part 1--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 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, Director, Disclosure Services Department of
the Treasury, 1500 Pennsylvania Avenue, NW., Washington, DC 20220.
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,
Director, Disclosure Services 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, Special Inspector General for Troubled
Assets Relief Program, 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, Director, Disclosure Services
Department of the Treasury, 1500 Pennsylvania Avenue, NW., Washington,
DC 20220.
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
[[Page 66]]
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 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.
[52 FR 26305, July 14, 1987, as amended at 75 FR 745, Jan. 6, 2010]
Sec. Appendix B to Subpart C of Part 1--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 seeking access
to, or amendment of, such a record, must comply fully with the
applicable procedure contained in paragraph (3) or (4) of this section
before the Internal Revenue Service will act on the request. Neither the
notification and access (or accounting of disclosures) procedures under
paragraph (3) of this section nor the amendment procedures under
paragraph (4) of this section are applicable to (i) systems of records
exempted pursuant to 5 U.S.C. 552a (j) and (k), (ii) information
compiled in reasonable anticipation of a civil action or proceeding (see
5 U.S.C. 552a (d)(5)), or (iii) information pertaining to an individual
which is contained in, and inseparable from, another individual's
record.
2. Access to and amendment of tax records. The provisions of the
Privacy Act of 1974 may not be used by an individual to amend or correct
any tax record. The determination of liability for taxes imposed by the
Internal Revenue Service Code, the collection of such taxes, and the
payment (including credits or refunds of overpayments) of such taxes are
governed by the provisions of the Internal Revenue Service Code and by
the procedural rules of the Internal Revenue Service. These provisions
set forth the established procedures governing the determination of
liability for tax, the collection of such taxes, and the payment
(including credits or refunds of overpayments) of such taxes. In
addition, these provisions set forth the procedures (including
procedures for judicial review) for resolving disputes between taxpayers
and the Internal Revenue Service involving the amount of tax owed, or
the payment or collection of such tax. These procedures are the
exclusive means available to an individual to contest the amount of any
liability for tax or the payment or collection thereof. See, for
example, 26 CFR 601.103 for summary of general tax procedures.
Individuals are advised that Internal Revenue Service procedures permit
the examination of tax records during the course of an investigation,
audit, or collection activity. Accordingly, individuals should contact
the Internal Revenue Service employee conducting an audit or effecting
[[Page 67]]
the collection of tax liabilities to gain access to such records, rather
than seeking access under the provisions of the Privacy Act. Where, on
the other hand, an individual desires information or records not in
connection with an investigation, audit, or collection activity, the
individual may follow these procedures.
3. Procedures for access to records--(a) In general. This paragraph
sets forth the procedure whereby an individual can be notified in
response to a request if a system of records named by the individual
which is maintained by the Internal Revenue Service contains a record
pertaining to such individual. In addition, this paragraph sets forth
the procedure for the disclosure to an individual upon a request of a
record or information pertaining to such individual, including the
procedures for verifying the identity of the individual before the
Internal Revenue Service will make a record available, and the procedure
for requesting an accounting of disclosures of such records. An
individual seeking to determine whether a particular system of records
contains a record or records pertaining to such individual and seeking
access to such records (or seeking an accounting of disclosures of such
records) shall make a request for notification and access (or a request
for an accounting of disclosures) in accordance with the rules provided
in paragraph 3(b) of this section.
(b) Form of request for notification and access or request for an
accounting of disclosures. (i) A request for notification and access (or
request for an accounting of disclosures) shall be made in writing and
shall be signed by the person making the request.
(ii) Such request shall be clearly marked, ``Request for
notification and access,'' or ``Request for accounting of disclosures.''
(iii) Such a request shall contain a statement that it is being made
under the provisions of the Privacy Act of 1974.
(iv) Such request shall contain the name and address of the
individual making the request. In addition, if a particular system
employs an individual's social security number as an essential means of
accessing the system, the request must include the individual's social
security number. In the case of a record maintained in the name of two
or more individuals (e.g., husband and wife), the request shall contain
the names, addresses, and social security numbers (if necessary) of both
individuals.
(v) Such request shall specify the name and location of the
particular system of records (as set forth in the Notice of Systems) for
which the individual is seeking notification and access (or an
accounting of disclosures), and the title and business address of the
official designated in the access section for the particular system (as
set forth in the Notice of Systems). In the case of two or more systems
of records which are under the control of the same designated official
at the same systems location, a single request may be made for such
systems. In the case of two or more systems of records which are not in
the control of the same designated official at the same systems
location, a separate request must be made for each such system.
(vi) If an individual wishes to limit a request for notification and
access to a particular record or records, the request should identify
the particular record. In the absence of a statement to the contrary, a
request for notification and access for a particular system of records
shall be considered to be limited to records which are currently
maintained by the designated official at the systems location specified
in the request.
(vii) If such request is seeking notification and access to material
maintained in a system of records which is exempt from disclosure and
access under 5 U.S.C. 552a (k)(2), the individual making the request
must establish that such individual has been denied a right, privilege,
or benefit that such individual would otherwise be entitled to under
Federal law as a result of the maintenance of such material.
(viii) Such request shall state whether the individual wishes to
inspect the record in person, or desires to have a copy made and
furnished without first inspecting it. If the individual desires to have
a copy made, the request must include an agreement to pay the fee for
duplication ultimately determined to be due. If the individual does not
wish to inspect a record, but merely wishes to be notified whether a
particular system or records contains a record pertaining to such
individual, the request should so state.
(c) Time and place for making a request. A request for notification
and access to records under the Privacy Act (or a request for accounting
of disclosures) shall be addressed to or delivered in person to the
office of the official designated in the access section for the
particular system of records for which the individual is seeking
notification and access (or an accounting of disclosures). The title and
office address of such official is set forth for each system of records
in the Notice of Systems of Records. A request delivered to an office in
person must be delivered during the regular office hours of that office.
(d) Sample request for notification and access to records. The
following are sample requests for notification and access to records
which will satisfy the requirements of this paragraph:
Request for Notification and Access to Records by Mail
I, John Doe, of 100 Main Street, Boston, MA 02108 (soc. sec. num.
000-00-0000) request under the Privacy Act of 1974 that the following
system of records be examined and that I be furnished with a copy of any
record
[[Page 68]]
(or a specified record) contained therein pertaining to me. I agree that
I will pay the fees ultimately determined to be due for duplication of
such record. I have enclosed the necessary information.
System Name:
System Location:
Designated Official:
________________________________________________________________________
John Doe
Request for Notification and Access to Records in Person
I, John Doe, of 100 Main Street, Boston, MA 02108 (soc. sec. num.
000-00-0000) request under the provisions of the Privacy Act of 1974,
that the following system of records be examined and that I be granted
access in person to inspect any record (or a specified record) contained
therein pertaining to me. I have enclosed the necessary identification.
System Name:
System Location:
Designated Official:
________________________________________________________________________
John Doe
(e) Processing a request for notification and access to records or a
request for an accounting of disclosures. (i) If a request for
notification and access (or request for an accounting of disclosures)
omits any information which is essential to processing the request, the
request will not be acted upon and the individual making the request
will be promptly advised of the additional information which must be
submitted before the request can be processed.
(ii) Within 30 days (not including Saturdays, Sundays, and legal
public holidays) after the receipt of a request for notification and
access (or a request for an accounting of disclosures), to a particular
system of records by the designated official for such system, a
determination will be made as to whether the particular system of
records is exempt from the notification and access provisions of the
Privacy Act, and if such system is not exempt, whether it does or does
not contain a record pertaining to the individual making the request. If
a determination cannot be made within 30 days, the individual will be
notified of the delay, the reasons therefor, and the approximate time
required to make a determination. If it is determined by the designated
official that the particular system of records is exempt from the
notification and access provisions of the Privacy Act, the individual
making the request will be notified of the provisions of the Privacy Act
under which the exemption is claimed. On the other hand, if it is
determined by the designated official that the particular system of
records is not exempted from the notification and access provisions of
the Privacy Act and that such system contains a record pertaining to the
individual making the request, the individual will be notified of the
time and place where inspection may be made. If an individual has not
requested that access be granted to inspect the record in person, but
merely requests that a copy of the record be furnished, or if it is
determined by the designated official that the granting of access to
inspect a record in person is not feasible in a particular case, then
the designated official will furnish a copy of the record with the
notification, or if a copy cannot be furnished at such time, a statement
indicating the approximate time such copy will be furnished. If the
request is for an accounting of disclosures from a system of records
which is not exempt from the accounting of disclosure provisions of the
Privacy Act, the individual will be furnished with an accounting of such
disclosures.
(f) Granting of access. Normally, an individual will be granted
access to inspect a record in person within 30 days (excluding
Saturdays, Sundays, and legal public holidays) after the receipt for a
request for notification and access by the designated official. If
access cannot be granted within 30 days, the notification will state the
reasons for the delay and the approximate time such access will be
granted. An individual wishing to inspect a record may be accompanied by
another person of his choosing. Both the individual seeking access and
the individual accompanying him may be required to sign a form supplied
by the IRS indicating that the Service is authorized to disclose or
discuss the contents of the record in the presence of both individuals.
See 26 CFR 601.502 for requirements to be met by taxpayer's
representatives in order to discuss the contents of any tax records.
(g) Medical records. When access is requested to medical records
(including psychological records), the designated official may determine
that release of such records will be made only to a physician designated
by the individual to have access to such records.
(h) 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
IRS 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 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
[[Page 69]]
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 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.
(iv) Notwithstanding subdivisions (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 it is necessary to protect 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.
(i) Fees. The fee for costs required of the IRS in copying records
pursuant to this paragraph is $0.15 per page. However, no fee will be
charged if the aggregate costs required of the IRS in copying records is
less than $3.00. If an individual who has requested access to inspect a
record in person is denied such access by the designated official
because it would not be feasible in a particular case, copies of such
record will be furnished to the individual without payment of the fees
otherwise required under this subparagraph. If the IRS estimates that
the total fees for costs incurred in complying with a request for copies
of records will amount to $50 or more, the individual making the request
may be required to enter into a contract for the payment of the actual
fees with respect to the request before the Service will furnish the
copies requested. Payment of fees for copies of records should be made
by check or money order payable to the Internal Revenue Service.
4. Procedures for amendment of records. (a) In general. This
paragraph sets forth the procedures for reviewing a request from an
individual concerning the amendment of any record or information
pertaining to such individual, for making a determination on the
request, for making an appeal within the IRS of an initial adverse
determination, and for judicial review of a final determination.
(b) Amendment of record. Under 5 U.S.C. 552a(d)(2), an individual
who has been granted access to a record pertaining to such individual
may, after inspecting the record, request that the record be amended to
make any correction of any portion thereof which the individual believes
is not accurate, relevant, timely, or complete. An individual may seek
to amend a record in accordance with the rules provided in paragraph
(d)(3) of this section. See paragraph (b) of this section for
prohibition against amendment of tax records.
(c) Form of request for amendment of record. (i) A request for
amendment of a record shall be in writing and shall be signed by the
individual making the request.
(ii) Such request shall be clearly marked ``Request for amendment of
record.''
(iii) Such request shall contain a statement that it is being made
under the provisions of the Privacy Act of 1974.
(iv) Such request shall contain the name and address of the
individual making the request. In addition, if a particular system
employs an individual's social security number as an essential means of
accessing the system, the request must include the individual's social
security number. In the case of a record maintained in the name of two
or more individuals (e.g., husband and wife), the request shall contain
the names, addresses, and social security numbers (if necessary) of both
individuals.
(v) Such request shall specify the name and location of the system
of records (as set forth in the Notice of Systems) in which such record
is maintained, and the title and business address of the official
designated in the access section for such system (as set forth in the
Notice of Systems).
(vi) Such request shall specify the particular record in the system
which the individual is seeking to amend.
(vii) Such request shall clearly state the specific changes which
the individual wishes to make in the record and a concise explanation of
the reasons for the changes. If the individual wishes to correct or add
any information, the request shall contain specific language making the
desired correction or addition.
(d) Time and place for making request. A request to amend a record
under the Privacy Act shall be addressed to or delivered in person to
the office of the official designated in the access section for the
particular system of records. The title and office address of such
official is set forth for each system of records in the Notice of
Systems of Records. A request delivered to an office in person must be
delivered during the regular office hours of that office.
(e) Processing a request for amendment of a record. (i) Within 10
days (not including Saturdays, Sundays, and legal public holidays) after
the receipt of a request to amend a record by the designated official,
the individual will be sent a written acknowledgement that will state
that the request has been received, that action is being taken thereon,
and that the individual will be notified within 30 days (not including
Saturdays,
[[Page 70]]
Sundays, and legal public holidays) after the receipt of the request
whether the requested amendments will or will not be made. If a request
for amendment of a record omits any information which is essential to
processing the request, the request will not be acted upon and the
individual making the request will be promptly advised on the additional
information which must be submitted before the request can be processed.
(ii) Within 30 days (not including Saturdays, Sundays, and legal
public holidays) after the receipt of a request to amend a record by the
designated official, a determination will be made as to whether to grant
the request in whole or part. The individual will then be notified in
writing of the determination. If a determination cannot be made within
30 days, the individual will be notified in writing within such time of
the reasons for the delay and the approximate time required to make a
determination. If it is determined by the designated official that the
request will be granted, the requested changes will be made in the
record and the individual will be notified of the changes. In addition,
to the extent an accounting was maintained, all prior recipients of such
record will be notified of the changes. Upon request, an individual will
be furnished with a copy of the record, as amended, subject to the
payment of the appropriate fees. On the other hand, if it is determined
by the designated official that the request, or any portion thereof,
will not be granted, the individual will be notified in writing of the
adverse determination. The notification of an adverse determination will
set forth the reasons for refusal to amend the record. In addition, the
notification will contain a statement informing the individual of such
individual's right to request an independent review of the adverse
determination by a reviewing officer in the national office of the IRS
and the procedures for requesting such a review.
(f) Administrative review of adverse determination. Under 5 U.S.C.
552a (d)(3), an individual who disagrees with the refusal of the agency
to amend a record may, within 35 days of being notified of the adverse
determination, request an independent review of such refusal by a
reviewing officer in the national office of the IRS. The reviewing
officer for the IRS is the Commission of Internal Revenue, the Deputy
Commissioner, or an Assistant Commissioner. In the case of an adverse
determination relating to a system of records maintained by the Office
of General Counsel for the IRS, the reviewing officer is the Chief
Counsel or his delegate. An individual seeking a review of an adverse
determination shall make a request for review in accordance with the
rules provided in paragraph (d)(7) of this section.
(g) Form of request for review. (i) A request for review of an
adverse determination shall be in writing and shall be signed by the
individual making the request.
(ii) Such request shall be clearly marked ``Request for review of
adverse determination''.
(iii) Such request shall contain a statement that it is being made
under the provisions of the Privacy Act of 1974.
(iv) Such request shall contain the name and address of the
individual making the request. In addition, if a particular system
employs an individual's social security number as an essential means of
accessing the system, the request must include the individual's social
security number. In the case of a record maintained in the name of two
or more individuals (e.g. husband and wife), the request shall contain
the names, addresses, and social security numbers (if necessary) of both
individuals.
(v) Such request shall specify the particular record which the
individual is seeking to amend, the name and location of the system of
records (as set forth in the Notice of Systems) in which such record is
maintained, and the title and business address of the designated
official for such system (as set forth in the Notice of Systems).
(vi) Such request shall include the date of the initial request for
amendment of the record, and the date of the letter notifying the
individual of the initial adverse determination with respect to such
request.
(vii) such request shall clearly state the specific changes which
the individual wishes to make in the record and a concise explanation of
the reasons for the changes. If the individual wishes to correct or add
any information, the request shall contain specific language making the
desired correction or addition.
(h) Time and place for making the request. A request for review of
an adverse determination under the Privacy Act shall be addressed to or
delivered in person to the Director, Office of Disclosure, Attention:
OP:EX:D Internal Revenue Service, 1111 Constitution Avenue, NW,
Washington, DC 20224. A request for review of an adverse determination
will be promptly referred by the Director, Office of Disclosure to the
appropriate reviewing officer for his review and final determination.
(i) Processing a request for review of adverse determination. Within
30 days (not including Saturdays, Sundays, and legal public holidays)
after the receipt of a request for review of an adverse determination by
the appropriate reviewing officer, the reviewing officer will review the
initial adverse determination, make a final determination whether to
grant the request to amend the record in whole or in part, and notify
the individual in writing of the final determination. If a final
determination cannot be made within 30 days, the Commissioner of
Internal Revenue
[[Page 71]]
may extend such 30-day period. The individual will be notified in
writing within the 30 day period of the cause for the delay and the
approximate time required to make a final determination. If it is
determined by the reviewing officer that the request to amend the record
will be granted, the reviewing officer will cause the requested changes
to be made and the individual will be so notified. Upon request, an
individual will be furnished with a copy of the record as amended
subject to the payment of appropriate fees. On the other hand, if it is
determined by the reviewing officer that the request to amend the
record, or any portion thereof, will not be granted, the individual will
be notified in writing of the final adverse determination. The
notification of a final adverse determination will set forth the reasons
for the refusal of the reviewing officer to amend the record. The
notification shall include a statement informing the individual of the
right to submit a concise statement for insertion in the record setting
forth the reasons for the disagreement with the refusal of the reviewing
officer to amend the record. In addition, the notification will contain
a statement informing the individual of the right to seek judicial
review by a United States district court of a final adverse
determination.
(j) Statement of disagreement. Under 5 U.S.C. 552a (d)(3), an
individual who disagrees with a final adverse determination not to amend
a record subject to amendment under the Privacy Act may submit a concise
statement for insertion in the record setting forth the reasons for
disagreement with the refusal of the reviewing officer to amend the
record. A statement of disagreement should be addressed to or delivered
in person to the Director, Office of Disclosure, Attention: OP:EX:D,
Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC
20224. The Director, Office of Disclosure will foward the statement of
disagreement to the appropriate designated official who will cause the
statement to be inserted in the individual's record. Any such statement
will be available to anyone to whom the record is subsequently disclosed
and the prior recipients of the record will be provided with a copy of
the statement of disagreement, to the extent an accounting of
disclosures was maintained.
(k) Judicial review. If, after a review and final determination on a
request to amend a record by the appropriate reviewing officer, the
individual is notified that the request will not be granted, or if,
after the expiration of 30 days (not including Sundays, Saturdays, and
legal public holidays) from the receipt of such request by the Director,
Disclosure Operations Division, action is not taken thereon in
accordance with the requirements of paragraph (d)(9) of this section, an
individual may commence an action within the time prescribed by law in a
U.S. District Court pursuant to 5 U.S.C. 552a (g)(1). The statute
authorizes an action only against the agency. With respect to records
maintained by the IRS, the agency is the Internal Revenue Service, not
an officer or employee thereof. Service of process in such an action
shall be in accordance with the Federal Rules of Civil Procedure (28
U.S.C. App.) applicable to actions against an agency of the United
States. Where provided in such Rules, delivery of process upon the IRS
must be directed to the Commissioner of Internal Revenue, Attention:
CC:GLS, 1111 Constitution Avenue, NW, Washington, DC 20224. The district
court will determine the matter de novo.
5. Records transferred to Federal Records Centers. Records
transferred to the Administrator of General Services for storage in a
Federal Records Center are not used by the Internal Revenue Service in
making any determination about any individual while stored at such
location and therefore are not subject to the provisions of 5 U.S.C.
552a (e)(5) during such time.
Sec. Appendix C to Subpart C of Part 1--United States Customs Service
1. In general. This appendix applies to the United States Customs
Service. It sets forth specific notification and access procedures with
respect to particular systems of records, identifies the officer
designated to make the initial determinations with respect to
notification and access to records and accountings of disclosures of
records. This appendix also sets forth the specific procedures for
requesting amendment of records and identifies the officers designated
to make the initial and appellate determinations with respect to
requests for amendment of records. It identifies the officers designated
to grant extensions of time on appeal, the officers with whom
``Statements of Disagreement may be filed, the officer designated to
receive service of process and the 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 accounting of
disclosures. (a) For records which are maintained at the United States
Customs Service Headquarters, initial requests for notification and
access to records and accountings of disclosures under 31 CFR 1.26,
should be mailed or personally delivered to the Director, Office of
Regulations & Rulings, U.S. Customs Service, 1301 Constitution Avenue
NW., Washington, DC 20229. The official who has authority over the
[[Page 72]]
maintenance of the file will have the authority to grant or deny the
request.
(b) For records maintained at Regional Offices, initial requests for
notification and access to records and accountings of disclosures under
31 CFR 1.26, should be mailed or personally delivered to the Regional
Commissioner of Customs in whose region the records are located. This
official shall have the authority to grant the request or deny the
request. The appropriate location of the regional offices is specified
in Customs Appendix A in ``Privacy Act Issuances'' published annually by
the Office of the Federal Register.
(c) Each request shall comply with the identification and other
requirements set forth in 31 CFR 1.26, and in the appropriate system
notice in the ``Privacy Act Issuances'' published annually by the Office
of the Federal Register. Each request should be conspicuously labeled on
the face of the envelope ``Privacy Act Request''.
3. Request for amendment of records. (a) For records which are
maintained at Customs Service Headquarters, initial requests for
amendment of records under 31 CFR 1.27 (a) through (d) should be mailed
or personally delivered to the Director, Office of Regulations &
Rulings, U.S. Customs Service, 1301 Constitution Avenue NW., Washington,
DC 20229. The official who has authority over the maintenance of the
file will have the authority to grant or deny the request.
(b) For records not maintained at Customs Service Headquarters,
initial requests for amendment of records under 31 CFR 1.27 (a) through
(d) should be mailed or personally delivered to the Regional
Commissioner of Customs in whose region the records are located. This
official shall have the authority to grant or deny the request. A
request directed to a Regional Commissioner should be mailed to or
personally delivered at the appropriate location specified in Customs
Appendix A in ``Privacy Act Issuances'' published annually by the Office
of the Federal Register.
(c) Each request shall comply with the identification and other
requirements set forth in 31 CFR 1.27, and in the appropriate system
notice in ``Privacy Act Issuance published by the Office of the Federal
Register. Each request should be conspicuously labeled on the face of
the envelope ``Privacy Act Amendment Request''.
4. Administrative appeal of initial determination refusing to amend
records. Appellate determinations (including extensions of time on
appeal under 31 CFR 1.27 (e) with respect to all Customs Service records
will be made by the Director, Office of Regulations & Rulings or the
delegate of such official. All such appeals should be mailed or
personally delivered to the United States Customs Service, Office of
Regulations & Rulings, 1301 Constitution Avenue NW., Washington, DC
20229. Each appeal should be conspicuously labeled on the face of the
envelope ``Privacy Act Amendment Appeal''.
5. Statements of disagreement. ``Statements of Disagreement''
pursuant to 31 CFR 1.27 (e)(4)(i) 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 such
notification and should be limited to one page.
6. Service of process. Service of process will be received by the
Chief Counsel, United States Customs Service, 1301 Constitution Avenue
NW., Washington, DC 20229.
7. Annual notice of systems of records. The annual notice of the
United States Customs Service systems of records required to be
published by the Office of the Federal Register, as specified in 5
U.S.C. 552a(f), is included in the publication entitled ``Privacy Act
Issuances''.
8. Verification of identity. Each request shall comply with the
identification and other requirements set forth in 31 CFR 1.26 and in
the appropriate system notice published by the Office of the Federal
Register. Each request should be conspicuously labeled on the face of
the envelope ``Privacy Act Request''.
Sec. Appendix D to Subpart C of Part 1--United States Secret Service
1. In general. This appendix applies to the United States Secret
Service. It sets forth specific notification and access procedures with
respect to particular systems of records including identification
requirements, and time and places where records may be reviewed;
identifies the officers designated to make the initial determinations
with respect to notification and access to records and accountings of
disclosures of records. This appendix also sets forth the specific
procedures for requesting amendment of records and identifies the
officers designated to make the initial and appellate determinations
with respect to requests for amendment of records. It identifies the
officers designated to grant extensions of time on appeal, the officers
with whom ``Statements of Disagreement may be filed, the officer
designated to receive service of process and the 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 United States Secret Service, will be made by the
Freedom of Information and Privacy Act Officer, United States Secret
[[Page 73]]
Service. Requests for notification should be made by mail or delivered
personally between the hours of 9:00 a.m. and 5:30 of any day excluding
Saturdays, Sundays, and legal holidays to: Privacy Act Request, Freedom
of Information and Privacy Act Officer, United States Secret Service,
Suite 3000, 950 H Street, NW., Washington, DC 20373-5802.
a. Identification requirements. In addition to the requirements
specified in 31 CFR 1.26, each request for notification, access or
amendment of records made by mail shall contain the requesting
individual's date and place of birth and a duly notarized statement
signed by the requester asserting his or her identity and stipulating
that the requesting individual understands that knowingly or willfully
seeking or obtaining access to records about another person under false
pretences is punishable by a fine of up to $5,000.
b. Individuals making requests in person. Individuals making
requests in person will be required to exhibit acceptable identifying
documents such as employee identification numbers, drivers licenses,
medical cards or other documents sufficient to verify the identity of
the requester.
c. Physical inspection of records. Upon determining that a request
for the physical inspection of records is to be granted, the requester
shall be notified in writing of the determination, and when and where
the requested records may be inspected. The inspection of records will
be conducted at the Secret Service field office or other facility
located nearest to the residence of the individual making the request.
Such inspection shall be conducted during the regular business hours of
the Secret Service Field Office or other facility where the disclosure
is made. A person of his or her own choosing may accompany the
individual making the request provided the individual furnishes a
written statement authorizing the disclosure of that individual's record
in the accompanying person's presence. Any disclosure of a record will
be made in the presence of a representative of the United States Secret
Service.
3. Requests for amendment of records. Initial determination under 31
CFR part 1, whether to grant requests to amend records will be made by
the Freedom of Information and Privacy Act Officer. Requests should be
mailed or delivered personally between the hours of 9:00 a.m. and 5:30
p.m. to: Privacy Act Amendment Request, Freedom of Information and
Privacy Acts Officer, United States Secret Service, Suite 3000, 950 H
Street, NW., Washington, DC 20373-5802.
4. Administrative appeal of initial determinations refusing
amendment of records. Appellate determinations, including extensions of
time on appeal, with respect to records of the United States Secret
Service will be made by the Deputy Director, United States Secret
Service. Appeals may be mailed or delivered personally to: Privacy Act
Amendment Appeal, Deputy Director, United States Secret Service, 950 H
Street, NW., Suite 8300, Washington, DC 20373-5802.
5. Statements of disagreement. ``Statements of Disagreements'' under
31 CFR 1.27 (e)(4)(i) shall be filed with the official signing of the
notification of refusal to amend at the address indicated in the letter
of notification within 35 days of the date of such notification and
should be limited to one page.
6. Service of process. Service of process will be received by the
United States Secret Service General Counsel and shall be delivered to
the following location: General Counsel, United States Secret Service,
Suite 8300, 950 H Street, NW., Washington, DC 20373-5802.
7. Annual notice of systems of records. The annual notice of systems
of records is published by the Office of the Federal Register, as
specified in 5 U.S.C. 552a(f). The publication is entitled ``Privacy Act
Issuances''. Any specific requirements for access, including
identification requirements, in addition to the requirements set forth
in 31 CFR 1.26 and 1.27 are indicated in the notice for the pertinent
system.
[52 FR 26305, July 14, 1987, as amended at 66 FR 9959, Feb. 13, 2001; 75
FR , Jan. 5, 2010]
Sec. Appendix E to Subpart C of Part 1--Alcohol and Tobacco Tax and
Trade Bureau
1. In general. This appendix applies to the Alcohol and Tobacco Tax
and Trade Bureau. 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 and accountings of disclosures of
records. This appendix also sets forth the specific procedures for
requesting amendment of records and identifies the officers designated
to make the initial and appellate determinations with respect to
requests for amendment of records. It identifies the officers designated
to grant extensions of time on appeal, the officers with whom
``Statements of Disagreement'' may be filed, the officer designated to
receive service of process and the 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(3), (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 determination under 31 CFR 1.26, whether to
grant requests for notification and access to records and accountings of
disclosures for
[[Page 74]]
the Alcohol and Tobacco Tax and Trade Bureau, will be made by the
Director, Regulations and Rulings Division, or the delegate of such
officer. Requests may be mailed or delivered in person to:
Privacy Act Request, Director, Regulations and Rulings Division,
Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Box 12,
Washington, DC 20005. Requests may also be faxed to 202-453-2331.
3. Requests for amendment of record. Initial determinations under 31
CFR 1.27 (a) through (d) with respect to requests to amend records
maintained by the Alcohol and Tobacco Tax and Trade Bureau will be made
by the Director, Regulations and Rulings Division. Requests for
amendment of records may be mailed or delivered in person to:
Privacy Act Request, Director, Regulations and Rulings Division,
Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Box 12,
Washington, DC 20005. Requests may also be faxed to 202-453-2331. The
Bureau will process a faxed request when the request meets the identity
verification requirements outlined in paragraph 4(a) of this Appendix.
4. Verification of identity. (a) In addition to the requirements
specified in 31 CFR 1.26(d) of this appendix, each request for
notification, access or amendment of records made by mail or fax shall
contain the requesting individual's date and place of birth and a
statement signed by the requester asserting his or her identity and
stipulating that the requester understands that knowingly or willfully
seeking or obtaining access to records about another person under false
pretenses is a misdemeanor and punishable by a fine of up to $5,000
provided, that the Alcohol and Tobacco Tax and Trade Bureau may require
a signed notarized statement verifying the identity of the requester.
(b) Individuals making requests in person will be required to
exhibit at least two acceptable identifying documents such as employee
identification cards, driver's license, medical cards, or other
documents sufficient to verify the identity of the requester.
(c) 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 he represents as required in (a)
and (b), establish his own parentage or guardianship by furnishing a
copy of a birth certificate showing parentage (or other satisfactory
documentation) or a court order establishing the guardianship.
5. Request for physical inspection of records. Upon determining that
a request for the physical inspection of records is to be granted, the
requester shall be notified in writing of the determination, and when
and where the records may be inspected. The inspection of records will
be made at the Alcohol and Tobacco Tax and Trade Bureau Field Office or
other facility located nearest to the residence of the individual making
the request. Such inspection shall be conducted during the regular
business hours of the field office or other facility where the
disclosure is made. A person of the requester's own choosing may
accompany the requester provided the requester furnishes a written
statement authorizing the disclosure of the requester's record in the
accompanying person's presence. The record inspection will be made in
the presence of a representative of the Bureau. Following the inspection
of the record, the individual will acknowledge in writing the fact that
he or she had an opportunity to inspect the requested record.
6. Requests for copies of records without prior physical inspection.
Upon determining that an individual's request for copies of his or her
records without prior physical inspection is to be granted, the
requester shall be notified in writing of the determination, and the
location and time for his or her receipt of the requested copies. The
copies will be made available at the Alcohol and Tobacco Tax and Trade
Bureau field office or other facility located nearest to the residence
of the individual making the request, unless the individual requests
that the documents be sent by mail. Copies shall be received by the
requester during the regular business hours of the field office or other
facility where the disclosure is made. Transfer of the copies to the
individual shall be conditioned upon payment of copying costs and his
presentation of at least two acceptable identifying documents such as
employee identification cards, driver's license, medical cards, or other
documents sufficient to verify the identity of the requester. Following
the receipt of the copies in person, the individual will acknowledge
receipt in writing.
7. Administrative appeal of initial determination refusing to amend
record. Appellate determinations under 31 CFR 1.27(e) with respect to
records of the Alcohol and Tobacco Tax and Trade Bureau, including
extensions of time on appeal, will be made by the Administrator or the
delegate of such officer. Appeals should be addressed to, or delivered
in person to:
Privacy Act Amendment Appeal, Administrator, Alcohol and Tobacco Tax
and Trade Bureau, 1310 G Street, NW., Box 12, Washington, DC 20005.
8. Statements of disagreement. ``Statements of Disagreement'' as
described in 31 CFR 1.27(e)(4) shall be filed with the official signing
the notification within 35 days of the date of such notification and
should be limited to one page.
9. Service of process. Service of process will be received by the
Administrator of the Alcohol and Tobacco Tax and Trade Bureau or the
delegate of such official and shall be delivered to the following
location:
Administrator, Alcohol and Tobacco Tax and Trade Bureau, 1310 G
Street, NW., Box
[[Page 75]]
12, Washington, DC 20005, Attention: Chief Counsel.
10. Annual notice of systems of records. The annual notice of
systems of records is published by the Office of the Federal Register,
as specified in 5 U.S.C. 552a(f). The publication is entitled ``Privacy
Act Issuances''. Any specific requirements for access, including
identification requirements, in addition to the requirements set forth
in 31 CFR 1.26 and 1.27 are indicated in the notice for each pertinent
system.
[76 FR 62298, Oct. 7, 2011]
Sec. Appendix F to Subpart C of Part 1--Bureau of Engraving
and Printing
1. In general. This appendix applies to the Bureau of Engraving and
Printing. It sets forth specific notification and access procedures with
respect to particular systems of records including identification
requirements, identifies the officers designated to make the initial
determinations with respect to notification and access to records and
accountings of disclosures of records. This appendix also sets forth the
specific procedures for requesting amendment of records and identifies
the officers designated to make the initial and appellate determinations
with respect to requests for amendment of records. It identifies the
officers designated to grant extensions of time on appeal, the officers
with whom ``Statements of Disagreement may be filed, the officer
designated to receive service of process and the 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 Bureau of Engraving and Printing, will be made by
the head of the organizational unit having immediate custody of the
records requested, or the delegate of such official. Requests for access
to records contained within a particular system of records should be
submitted to the address indicated for that system in the access section
of the notices published by the Office of the Federal Register in
``Privacy Act Issuances.'' Requests for information and specific
guidance should be addressed to: Privacy Act Request, Disclosure Officer
(Executive Assistant to the Director), Room 104-18M, Bureau of Engraving
and Printing, Washington, DC 20228.
3. Requests for amendment of records. Initial determination under 31
CFR 1.27 (a) through (d), whether to grant request to amend records will
be made by the head of the organizational unit having immediate custody
of the records or the delegate of such official. Requests for amendment
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 requests for amendment should be addressed to: Privacy Act
Amendment Request, Disclosure Officer (Executive Assistant to the
Director), Bureau of Engraving and Printing, Room 104-18M, Washington,
DC 20228.
4. Administrative appeal of initial determinations refusing
amendment of records. Appellate determinations refusing amendment of
records under 31 CFR 1.27(e) including extensions of time on appeal,
with respect to records of the Bureau of Engraving and Printing will be
made by the Director of the Bureau or the delegate of such officer.
Appeals made by mail should be addressed to, or delivered personally to:
Privacy Act Amendment Appeal, Disclosure Officer (Executive Assistant to
the Director), Room 104-18M, Bureau of Engraving and Printing,
Washington, DC 20228.
5. Statements of disagreement. ``Statements of Disagreement'' under
31 CFR 1.27(e)(4)(8) 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 such notification and
should be limited to one page.
6. Service of process. Service of process will be received by the
Chief Counsel of the Bureau of Engraving and Printing and shall be
delivered to the following location: Chief Counsel, Bureau of Engraving
and Printing, Room 109-M, 14th and C Streets, SW., Washington, DC 20228.
7. Verification of identity. An individual seeking notification or
access to records, or seeking to amend a record, or seeking an
accounting of disclosures, must satisfy one of the following
identification requirements before action will be taken by the Bureau of
Engraving and Printing on any such request:
(i) An individual appearing in person may establish identity by the
presentation of a single 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 credit card).
(ii) An individual may establish identity through the mail by a
signature, address, and one other identifier such as a photocopy of a
driver's license or other document bearing the individual's signature.
(iii) Notwithstanding subdivisions (i) and (ii) of this
subparagraph, an individual who
[[Page 76]]
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(1)(3)
for requesting or obtaining access to records under false pretenses.
Notwithstanding subdivision (i), (ii), or (iii) of this
subparagraph, the Executive Assistant or other designated official may
require additional proof of an individual's identity before action will
be taken on any request if such official determines that 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.
8. Annual notice of systems of records. The annual notice of systems
of records is published by the Office of the Federal Register, as
specified in 5 U.S.C. 522a(f). The publication is entitled ``Privacy Act
Issuances''. Any specific requirements for access, including
identification requirements, in addition to the requirements set forth
in 31 CFR 1.26 and 1.27 are indicated in the notice for the pertinent
system.
Sec. Appendix G to Subpart C of Part 1--Financial Management Service
1. In general. This appendix applies to the Financial Management
Service. 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 and accountings of disclosures of
records. This appendix also sets forth the specific procedures for
requesting amendment of records and identifies the officers designated
to make the initial and appellate determinations with respect to
requests for amendment of records. It identifies the officers designated
to grant extensions of time on appeal, the officers with whom
``Statements of Disagreement'' may be filed, the officer designated to
receive service of process and the 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 Financial Management Service, will be made by the
head of the organizational unit having immediate custody of the records
requested or an official designated by this official. This is indicated
in the appropriate system notice in ``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 may be
mailed or delivered personally to: Privacy Act Request, Disclosure
Officer, Financial Management Service, Room 108, Treasury Department
Annex No. 1, Pennsylvania Avenue and Madison Place, NW., Washington, DC
20226.
3. Requests for amendment of records. Initial determination under 31
CFR 1.27(a) through (d), whether to grant requests to amend records will
be made by the head of the organzational unit having immediate custody
of the records or the delegate of such official. Requests for amendment
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 requests for amendment should be addressed to: Privacy Act
Amendment Request, Disclosure Officer, Financial Management Service,
Department of the Treasury, Treasury Annex No. 1, Washington, DC 20226.
4. Administrative appeal of initial determinations refusing
amendment of records. Appellate determinations refusing amendment of
records under 31 CFR 1.27(e) incuding extensions of time on appeal, with
respect to records of the Financial Management Service will be made by
the Commissioner or the delegate of such official. Appeals made by mail
should be addressed to, or delivered personally to: Privacy Act
Amendment Appeal Commissioner, Financial Management Service (Privacy),
Department of the Treasury, Room 618, Treasury Annex No. 1, Pennsylvania
Avenue and Madison Place, NW., Washington, DC 20226.
5. Statements of disagreement. ``Statements of Disagreement'' under
31 CFR 1.27(e)(4)(i) 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 such notification and
should be limited to one page.
6. Service of process. Service of process will be received by the
Commissioner, Financial Management Service or the delegate of such
official and shall be delivered to the following location: Commissioner,
Financial Management Service (Privacy), Department of the Treasury, Room
618, Treasury Annex No. 1, Pennsylvania Avenue and Madison Place, NW,
Washington, DC 20226.
7. Annual notice of systems of records. The annual notice of systems
of records is published by the Office of the Federal Register, as
specified in 5 U.S.C. 552a(f). The publication is entitled ``Privacy Act
Issuances''. Any specific requirements for access, including
identification requirements, in addition
[[Page 77]]
to the requirements set forth in 31 CFR 1.26 and 1.27 are indicated in
the notice for the pertinent system.
Sec. Appendix H to Subpart C of Part 1--United States Mint
1. In general. This appendix applies to the United States Mint. It
sets forth specific notification and access procedures with respect to
particluar systems of records, identifies the officers designated to
make the initial determinations with respect to notification and access
to records and accountings of disclosures of records. This appendix also
sets forth the specific procedures for requesting amendment of records
and identifies the officers designated to make the initial and appellate
determinations with respect to requests for amendment of records. It
identifies the officers designated to grant extensions of time on
appeal, the officers with whom ``Statements of Disagreement'' may be
filed, the officer designated to receive service of process and the
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 United States Mint will be made by the head of the
organizational unit having immediate custody of the records requested or
an official designated by this official. This is indicated in the
appropriate system notice in ``Privacy Act Issuances'' published
annually by the Office of the Federal Register. Requests should be
directed to the Superintendent or Officer in charge of the facility in
which the records are located or to the Chief, Administrative Programs
Division. Requests for information and specific guidance on where to
send requests for records may be mailed or delivered personally to:
Privacy Act Request, Chief, Administrative Programs Division, United
States Mint, Judiciary Square Building, 633 3rd Street, N.W, Washington,
DC 20220.
3. Requests for amendment of records. Initial determination under 31
CFR 1.27 (a) through (d), whether to grant requests to amend records
will be made by the head of the Mint installation having immediate
custody of the records or the delegated official. Requests should be
mailed or delivered personally to: Privacy Act Amendment Request,
Freedom of Information and Privacy Acts Officer, United States Mint,
Judiciary Square Building, 633 3rd Street, Washington, DC 20220.
4. Administrative appeal of initial determinations refusing
amendment of records. Appellate determinations refusing amendment of
records under 31 CFR 1.27 including extensions of time on appeal, with
respect to records of the United States Mint will be made by the
Director of the Mint or the delegate of the Director. Appeals made by
mail should be addressed to, or delivered personally to: Privacy Act
Amendment Appeal, United States Mint, Judiciary Square Building, 633 3rd
Street, NW, Washington, DC 20220.
5. Statements of disagreement. ``Statements of Disagreement'' under
31 CFR 1.27 (e)(4)(i) 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 such notification and
should be limited to one page.
6. Service of process. Service of process will be received by the
Director of the Mint and shall be delivered to the following location:
Director of the Mint, Judiciary Square Building, 633 3rd street, NW.,
Washington, DC 20220.
7. Annual notice of systems of records. The annual notice of systems
of records is published by the Office of the Federal Register, as
specified in 5 U.S.C. 552a(f). The publication is entitled ``Privacy Act
Issuances''. Any specific requirements for access, including
identification requirements, in addition to the requirements set forth
in 31 CFR 1.26 and 1.27 are indicated in the notice for the pertinent
system.
Sec. Appendix I to Subpart C of Part 1--Bureau of the Public Debt
1. In general. This appendix applies to the Bureau of the Public
Debt. 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 and accountings of disclosures of
records. This appendix also sets forth the specific procedures for
requesting amendment of records and identifies the officers designated
to make the initial and appellate determinations with respect to
requests for amendment of records. It identifies the officer designated
to grant extension of time on appeal, the officers with whom
``Statements of Disagreement'' may be filed, the officer designated to
receive service of process and the 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
[[Page 78]]
determinations under 31 CFR 1.26, whether to grant requests for
notification and access to records and accountings of disclosures for
the Bureau of Public Debt, will be made by the head of the
organizational unit having immediate custody of the records requested or
an official designated by this official. This is indicated in the
appropriate system notice in ``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 may be
mailed or delivered personally to: Privacy Act Request, Disclosure
Officer, Administrative Resource Center, Bureau of the Public Debt,
Department of the Treasury, 200 Third Street, Room 211, Parkersburg, WV
26101-5312.
3. Requests for amendment of records. Initial determination under 31
CFR 1.27 (a) through (d), whether to grant requests to amend records
will be made by the head of the organizational unit having immediate
custody of the records or the delegate of such official. Requests for
amendment 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 requests for amendment should be addressed to: Privacy Act
Amendment Request, Disclosure Officer, Administrative Resource Center,
Bureau of the Public Debt, Department of the Treasury, 200 Third Street,
Room 211, Parkersburg, WV 26101-5312.
4. Administrative appeal of initial determinations refusing
amendment of records. Appellate determinations refusing amendment of
records under 31 CFR 1.27(e) including extensions of time on appeal,
with respect to records of the Bureau of the Public Debt will be made by
the Executive Director, Administrative Resource Center, Bureau of the
Public Debt or the delegate of such officer. Appeals made by mail should
be addressed to, or delivered personally to: Privacy Act Amendment
Appeal, Chief Counsel, Bureau of the Public Debt, Department of the
Treasury, Executive Director, Administrative Resource Center, Bureau of
the Public Debt.
5. Statements of disagreement. ``Statements of Disagreement'' under
31 CFR 1.27 (e)(4)(i) 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 such notification and
should be limited to one page.
6. Service of process. Service of process will be received by the
Chief Counsel of the Bureau of the Public Debt and shall be delivered to
the following location: Chief Counsel, Bureau of the Public Debt,
Department of the Treasury, 200 Third Street, Room G-15, Parkersburg, WV
26106-1328.
7. Annual notice of systems of records. The annual notice of systems
of records is published by the Office of the Federal Register, as
specified in 5 U.S.C. 552a(f). The publication is entitled ``Privacy Act
Issuances''. Any specific requirements for access, including
identification requirements, in addition to the requirements set forth
in 31 CFR 1.26 and 1.27 are indicated in the notice for the pertinent
system.
Sec. Appendix J to Subpart C of Part 1--Office of the Comptroller of the
Currency
1. In general. This appendix applies to the Office of the
Comptroller of the Currency. 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 and accountings of
disclosures of records. This appendix also sets forth the specific
procedures for requesting amendment of records and identifies the
officers designated to make the intial and appellate determinations with
respect to requests for amendment of records. It identifies the officers
designated to grant extensions of time on appeal, the officers with whom
``Statements of Disagreement'' may be filed, the officer designated to
receive service of process and the 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 Office of the Comptroller of the Currency will be
made by the head of the organizational unit having immediate custody of
the records requested or the delegate of that official. This is
indicated in the appropriate system notice in ``Privacy Act Issuances''
published biennially by the Office of the Federal Register. Requests for
information and specific guidance on where to send requests for records
shall be mailed or delivered personally to: Disclosure Officer,
Communications Division, Office of the Comptroller of the Currency, 250
E Street, SW, Washington, DC 20219.
3. Requests for amendment of records. Initial determinations under
31 CFR 1.27 (a) through (d) whether to grant requests to amend records
will be made by the Comptroller's delegate or the head of the
organizational unit having immediate custody of the records or the
delegate of that official. Requests for amendment shall be mailed or
delivered personally to: Disclosure Officer,
[[Page 79]]
Communications Division, Office of the Comptroller of the Currency, 250
E Street, SW., Washington, DC 20219.
4. Administrative appeal of initial determinations refusing
amendment of records. Appellate determinations refusing amendment of
records under 31 CFR 1.27(e) including extensions of time on appeal,
with respect to records of the Office of the Comptroller of the Currency
will be made by the Comptroller of the Currency or the Comptroller's
delegate. Appeals shall be mailed or delivered personally to: Disclosure
Officer, Communications Division, Office of the Comptroller of the
Currency, 250 E Street, SW., Washington, DC 20219.
5. Statements of disagreement. ``Statements of Disagreement'' under
31 CFR 1.27(e)(4)(i) shall be filed with the OCC's Director of
Communications at the address indicated in the letter of notification
within 35 days of the date of such notification and should be limited to
one page.
6. Service of process. Service of process shall be delivered to the
Chief Counsel or the Chief Counsel's delegate at the following location:
Office of the Comptroller of the Currency, 250 E Street, SW.,
Washington, DC 20219.
7. Annual notice of systems of records. The annual notice of systems
of records is published by the Office of the Federal Register, as
specified in 5 U.S.C. 552a(f). The publication is entitled ``Privacy Act
Issuances''. Any specific requirements for access, including
identification requirements, in addition to the requirements set forth
in 31 CFR 1.26 and 1.27 are indicated in the notice for the pertinent
system.
[52 FR 26305, July 14, 1987, as amended at 60 FR 57333, Nov. 15, 1995;
67 FR 34402, May 14, 2002]
Sec. Appendix K to Subpart C of Part 1--Federal Law Enforcement Training
Center
1. In general. This appendix applies to the Federal Law Enforcement
Training Center. 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 and accountings of disclosure of
records. This appendix also sets forth the specific procedures for
requesting amendment of records and identifies the officers designated
to make the initial and appellate determinations with respect to
requests for amendment of records. It identifies the officers designated
to grant extensions of time on appeal, the officers with whom
``Statements of Disagreement'' may be filed, the officer designated to
receive service of process and the 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 accounting of
disclosures. Initial determinations under 31 CFR 1.26, whether to grant
requests for notification and acesss to records and accounting of
disclosures for the Federal Law Enforcement Training Center, will be
made by the head of the organizational unit having immediate custody of
the records requested or an official designated by this official. This
is indicated in the appropriate system notice in ``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 may be mailed or delivered personally to: Privacy Act
Request, Library Building 262, Federal Law Enforcement Training Center,
Glynco, Georgia 31524.
3. Requests for amendment of records. Initial determinations under
31 CFR 1.27 (a) through (d), whether to grant requests to amend records
will be made by the head of the organizational unit having immediate
custody of the records or the delegate of such official. Requests for
amendment 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 requests for amendment should be addressed to: Privacy Act
Amendment Request, Federal Law Enforcement Training Center, Glynco,
Georgia 31524.
4. Administrative appeal of initial determinations refusing
amendment of records. Appellate determinations refusing amendment of
records under 31 CFR 1.27(e) including extensions of time on appeal,
with respect to records of the Federal Law Enforcement Training Center
will be made by the Assistant Secretary (Enforcement), Department of the
Treasury or the delegate of such officer. Appeals made by mail should be
addressed to, or delivered personally to: Privacy Act Amendment Appeal,
FLETC, Assistant Secretary (Enforcement), Department of the Treasury,
1500 Pennsylvania Avenue, NW., Room 4312, Washington, DC 20220.
5. Statements of disagreement. ``Statements of Disagreement'' under
31 CFR 1.27(e)(4)(i) 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 such 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
[[Page 80]]
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 is published by the Office of the Federal Register, as
specified in 5 U.S.C. 552a(f). The publication is entitled ``Privacy Act
Issuances''. Any specific requirements for access, including
identification requirements, in addition to the requirements set forth
in 31 CFR 1.26 and 1.27 are indicated in the notice for the pertinent
system.
[52 FR 26305, July 14, 1987. Redesignated at 65 FR 2334, Jan. 14, 2000]
Sec. Appendix L to Subpart C of Part 1--Office of Thrift Supervision
1. In general. This appendix applies to the Office of Thrift
Supervision. It sets forth specific notification and access procedures
with respect to particular systems of records, and 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 services of process and the
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 biennially by the Office of the
Federal Register in ``Privacy Act Issuances.''
2. Requests for notification and access to records and accounting 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 Office of Thrift Supervision, 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 biennially 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, Chief,
Disclosure Branch, Information Services Division, Office of Thrift
Supervision, 1700 G Street, NW., Washington, DC 20552.
Requests may be delivered in person to: Office of Thrift
Supervision, Information Services Division, 1700 G Street, 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
maintained by the Office of Thrift Supervision will be made by the head
of the organization or unit having immediate custody of the records or
the delegates 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, Chief,
Disclosure Branch, Information Services Division, Office of Thrift
Supervision, 1700 G Street, NW., Washington, DC 20552.
Privacy Act Amendment Requests may be delivered in person to: Office
of Thrift Supervision, Information Services Division, 1700 G Street,
NW., Washington, DC.
4. Administrative appeal of initial determination refusing to amend
record. Appellate determination under 31 CFR 1.27(e) with respect to
records of the Office of Thrift Supervision, including extensions of
time on appeal, will be made by the Director, Public Affairs, Office of
Thrift Supervision, 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, Chief, Disclosure Branch, Information Services Division, Office
of Thrift Supervision, 1700 G Street, NW., Washington, DC 20552.
Appeals may be delivered in person to: Office of Thrift Supervision,
Information Services Division, 1700 G Street, 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
Corporate Secretary of the Office of Thrift Supervision or the delegate
of such official and shall be delivered to the following location:
Corporate Secretary, Office of Thrift Supervision, 1700 G Street, NW.,
Washington, DC 20552.
7. Annual notice of systems of record. The annual notice of systems
of records required to be published by the Office of the Federal
Register is included 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) below, and
locations for access are indicated in the notice for the pertinent
system.
[[Page 81]]
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
Office of Thrift Supervision 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. Alternatively, an individual may provide a statement
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 which is subscribed by the individual as true and correct
under penalty of perjury pursuant to 28 U.S.C. 1746. 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 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.
[60 FR 31633, June 16, 1995. Redesignated at 65 FR 2334, Jan. 14, 2000]
Sec. Appendix M to Subpart C of Part 1 [Reserved]
Sec. Appendix N to Subpart C of Part 1--Financial Crimes Enforcement
Network
1. In general. This appendix applies to the Financial Crimes
Enforcement Network (FinCEN). It sets forth specific notification and
access procedures with respect to particular systems of records, and
identifies the officers designated to make the initial determinations
with respect to notification and access to records and accountings of
disclosures of records. This appendix also sets forth the specific
procedures for requesting amendment of records and identifies the
officers designated to make the initial and appellate determinations
with respect to requests for amendment of records. It identifies the
officers designated to grant extensions of time on appeal, the officers
with whom ``Statements of Disagreement'' may be filed, the officer
designated to receive service of process and the 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(4) and (11) and
published biennially 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 FinCEN will be made by the Freedom of Information/
Privacy Act officer, FinCEN. Requests may be mailed to: Privacy Act
Request, Financial Crimes Enforcement Network, Post Office Box 39,
Vienna, VA 22183.
3. Requests for amendments of records. Initial determinations under
31 CFR 1.27(a) through (d) whether to grant requests to amend records
maintained by FinCEN will be made by the Freedom of Information/Privacy
Act officer, FinCEN. Requests may be mailed to: Privacy Act Request,
Financial Crimes Enforcement Network, Post Office Box 39, Vienna, VA
22183.
4. Verification of Identity. An individual seeking notification or
access to records, or seeking to amend a record, or seeking an
accounting of disclosures, must satisfy one of the following
identification requirements before action will be taken by FinCEN on any
such request:
(i) An individual may establish identity through the mail 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.
(ii) Notwithstanding this paragraph (4)(i), an individual 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.
(iii) Notwithstanding this paragraph (4)(i) and (ii), the Freedom of
Information Act/Privacy Act Officer or other designated official may
require additional proof of an individual's identity before action will
be taken on
[[Page 82]]
any request, if such official determines that 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.
5. Administrative appeal of initial determinations refusing
amendment of records. Appellate determinations refusing amendment of
records under 31 CFR 1.27(e) including extensions of time on appeal with
respect to the records of FinCEN will be made by the Director of FinCEN
or the delegate of the Director. Appeals should be addressed to: Privacy
Act Amendment Appeal, Financial Crimes Enforcement Network, Post Office
Box 39, Vienna, VA 22183.
6. 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 such notification
and should be limited to one page.
7. Service of Process. Service of process will be received by the
Chief Counsel of FinCEN and shall be delivered to the following
location: Office of Chief Counsel, Financial Crimes Enforcement Network,
Post Office Box 39, Vienna, VA 22183.
8. Biennial notice of systems of records. The biennial notice of
systems of records is published by the Office of the Federal Register,
as specified in 5 U.S.C. 552a(f). The publication is entitled ``Privacy
Act Issuances.'' Any specific requirements for access, including
identification requirements, in addition to the requirements set forth
in 31 CFR 1.26 and 1.27 and paragraph 4 of this appendix are indicated
in the notice for the pertinent system.
[68 FR 55311, Sept. 25, 2003]
PART 2_NATIONAL SECURITY INFORMATION--Table of Contents
Sec.
2.1 Processing of mandatory declassification review requests.
2.2 Access to classified information by historical researchers, former
Treasury Presidential and Vice Presidential appointees, and
former Presidents and Vice Presidents.
Authority: 31 U.S.C. 321, E.O. 12958, 60 FR 19825, E.O. 13292, 68 FR
15315.
Source: 72 FR 63104, Nov. 8, 2007, unless otherwise noted.
Sec. 2.1 Processing of mandatory declassification review requests.
(a) Except as provided by section 3.4(b) of Executive Order 13292,
Further Amendment to Executive Order 12958, as amended, Classified
National Security Information, all information classified by the
Department of the Treasury under these Orders or any predecessor
Executive Order shall be subject to mandatory declassification review by
the Department, if:
(1) The request for a mandatory declassification review describes
the document or material containing the information with sufficient
specificity to enable Treasury personnel to locate it with a reasonable
amount of effort;
(2) The information is not exempt from search and review under
sections 105C, 105D, or 701 of the National Security Act of 1947 (50
U.S.C. 431, 432 and 432a); and
(3) The information has not been reviewed for declassification
within the past 2 years or the information is not the subject of pending
litigation.
(b) Requests for classified records originated by the Department of
the Treasury shall be directed to the Office of Security Programs,
Attention: Assistant Director (Information Security), 1500 Pennsylvania
Avenue, NW., Washington, DC 20220. Upon receipt of each request for
mandatory declassification review, pursuant to section 3.5 of Executive
Order 13292, the following procedures will apply:
(1) The Office of Security Programs will acknowledge receipt of the
request.
(2)(i) A mandatory declassification review request need not identify
the requested information by date or title of the responsive records,
but must be of sufficient specificity to allow Treasury personnel to
locate records containing the information sought with a reasonable
amount of effort. Whenever a request does not reasonably describe the
information sought, the requester will be notified by the Office of
Security Programs that unless additional information is provided or the
scope of the request is narrowed, no further action will be undertaken
with respect to the request.
(ii) If Treasury has reviewed the information within the past 2
years and
[[Page 83]]
determined that all or part thereof remains classified, or the
information is the subject of pending litigation, the requester shall be
so informed and advised of the requester's appeal rights.
(3) The Office of Security Programs will determine the appropriate
Treasury offices or bureaus to conduct the mandatory declassification
review. The Office of Security Programs will also advise Treasury and/or
bureau reviewing officials concerning the mandatory declassification
review process. Classified information relating to intelligence
activities (including special activities), intelligence sources or
methods, or cryptology will also be coordinated with the Office of the
Assistant Secretary (Intelligence and Analysis). As appropriate, the
Office of Security Programs will refer requests to other Federal
departments and agencies having a direct interest in the requested
documents.
(4)(i) Treasury personnel undertaking a mandatory declassification
review shall make reasonable efforts to determine if particular
information may be declassified. Reviewing officials may rely on
applicable exemption criteria under the Freedom of Information Act, the
Privacy Act, and any other applicable law that authorizes the
withholding of information. Reviewing officials shall also identify the
amount of search and review time required to process each request.
Barring extenuating circumstances, mandatory declassification reviews
for reasonably small volumes of records should be completed in a timely
fashion. A final determination regarding large volumes of records should
ordinarily be made within one year of Treasury's receipt of any
mandatory declassification review request.
(ii) If the Director, Office of Security Programs determines that a
Treasury office or bureau responsible for conducting a mandatory
declassification review is not making reasonable efforts to review
classified information subject to a mandatory declassification request,
the Director may authorize Treasury-and/or bureau-originated information
to be declassified in consultation with the Department's Senior Agency
Official.
(iii) If information cannot be declassified in its entirety,
reasonable efforts, consistent with applicable law, will be made to
release those declassified portions of the requested information that
constitute a coherent segment. Upon the denial or partial denial of a
declassification request, the requester will be so informed by the
Office of Security Programs and advised of the requester's appeal
rights.
(5)(i) If Treasury receives a mandatory declassification review
request for information in its possession that were originated by
another Federal department or agency, the Office of Security Programs
will forward the request to that department or agency for a
declassification determination, together with a copy of the requested
records, a recommendation concerning a declassification determination,
and a request to be advised of that department's or agency's
declassification determination. The Office of Security Programs may,
after consultation with the originating department or agency, inform any
requester of the referral unless such association is itself classified
under Executive Order 13292 or prior orders.
(ii) Mandatory declassification review requests concerning
classified information originated by a Treasury office or bureau that
has been transferred to another Federal department or agency will be
forwarded to the appropriate successor department or agency for a
declassification determination.
(6) If another Federal department or agency forwards a mandatory
declassification review request to Treasury for information in its
custody that was classified by Treasury, the Office of Security Programs
will:
(i) Advise the referring department or agency as to whether it may
notify the requester of the referral; and
(ii) Respond to the Federal department, agency, or requester, as
applicable, in accordance with the requirements of this section.
(7)(i) Upon the denial, in whole or in part, of a request for the
mandatory declassification review of information, the Office of Security
Programs will so notify the requester in writing and will
[[Page 84]]
inform the requester of the right to appeal the classification
determination within 60 calendar days of the receipt of the
classification determination. The notice will also advise the requester
of the name and address of the Treasury official who will be responsible
for deciding an appeal (the Deciding Official). The Office of Security
Programs will coordinate appeals with the appropriate Treasury offices
and bureaus.
(ii) The Deciding Official should make a determination on an appeal
within 30 working days following the receipt of the appeal, or within 60
working days following receipt if the Deciding Official determines that
additional time is required to make a determination and so notifies the
requester. The Deciding Official should notify the requester in writing
of Treasury's determination on appeal and, if applicable, the reasons
for any whole or partial denial of the appeal. The Office of Security
Programs will also notify the requester of their right of a final appeal
to the Interagency Security Classification Appeals Panel, as
appropriate, under 32 CFR 2001.33.
(8)(i) Treasury may charge fees for search, review, and duplicating
costs in connection with a mandatory declassification review request.
(A) The fee for services of Treasury personnel involved in locating
and/or reviewing records will be charged at the rate of a GS-11, Step 1
employee, in the Washington-Baltimore Federal pay area, in effect when
the mandatory declassification review request is received by the Office
of Security Programs for searches that take more than two hours or for
review times that are greater than two hours. Fees may be waived, in
writing, by a bureau head or the equivalent Treasury official at the
Assistant Secretary level.
(B) There is no fee for duplicating the first 100 pages of fully or
partially releasable documents. The cost of additional pages is 20 cents
per page. No charges shall be levied for search and/or review time
requiring less than 2 hours.
(ii) If it is estimated that the fees associated with a mandatory
declassification review will exceed $100, the Office of Security
Programs will notify the requester in writing of the estimated costs and
shall obtain satisfactory written assurance of full payment or require
the requester to make an advance payment of the entire estimated fee
before proceeding to process the request. Treasury may request pre-
payment where the fee is likely to exceed $500. After 60 calendar days
without receiving the requester's written assurance of full payment or
agreement to make pre-payment of estimated fees (or to amend the
mandatory declassification review request in a manner as to result in
fees acceptable to the requester), Treasury may administratively
terminate the mandatory declassification review request. Failure of a
requester to pay fees after billing will result in future requests not
being honored. Nothing in this paragraph will preclude Treasury from
taking any other lawful action to recover payment for costs incurred in
processing a mandatory declassification review request.
(iii) Payment of fees shall be made by check or money order to the
Treasurer of the United States. Fees charged by Treasury for mandatory
declassification review are separate and distinct from any other fees
that may be imposed by a Presidential Library, the National Archives and
Records Administration, or another Federal department or agency.
Sec. 2.2 Access to classified information by historical researchers,
former Treasury Presidential and Vice Presidential appointees,
and former Presidents and Vice Presidents.
(a) Access to classified information may be granted only to
individuals who have a need-to-know the information. This requirement
may be waived, however, for individuals who:
(1) Are engaged in historical research projects;
(2) Previously occupied a position in the Treasury to which they
were appointed by the President under 3 U.S.C. 105(a)(2)(A), or the Vice
President under 3 U.S.C. 106(a)(1)(A); or
(3) Served as President or Vice President.
(b) Access to classified information may be granted to individuals
described in paragraph (a) of this section upon:
[[Page 85]]
(1) A written determination by Treasury's Senior Agency Official,
under Section 5.4(d) of Executive Order 13292, that access is consistent
with the interest of the national security; and
(2) Receipt of the individual's written agreement to safeguard
classified information, including taking all appropriate steps to
protect classified information from unauthorized disclosure or
compromise. This written agreement must also include the individual's
consent to have any and all notes (including those prepared or stored in
electronic media, whether written or oral) reviewed by authorized
Treasury personnel to ensure that no classified information is contained
therein and, if so, that the classified information is not published.
(c)(i)(A) A historical researcher is not authorized to have access
to foreign government information or information classified by another
Federal department or agency.
(B) A former Treasury Presidential or Vice Presidential appointee is
only authorized access to classified information that the former
official originated, reviewed, signed or received while serving as such
an appointee.
(C) A former President or Vice President is only authorized access
to classified information that was prepared by Treasury while that
individual was serving as President or Vice President.
(ii) Granting access to classified information pursuant to this
section does not constitute the granting of a security clearance for
access to classified information.
(d) Treasury personnel will coordinate access to classified
information by individuals described in paragraph (a) of this section
with the Director, Office of Security Programs, who will ensure that the
written agreement described in paragraph (b)(2) of this section is
signed as a condition of being granted access to classified information.
(e) Any review of classified information by an individual described
in paragraph (a) of this section shall take place in a location
designated by the Director, Office of Security Programs. Such persons
must be accompanied at all times by appropriately authorized Treasury
personnel authorized to have access to the classified information being
reviewed. All notes (including those prepared or stored in electronic
media, whether written or oral) made by an individual described in
paragraph (a) of this section shall remain in the custody of the Office
of Security Programs pending a determination by appropriately cleared
subject matter experts that no classified information is contained
therein.
(f) An individual described in paragraph (a) of this section is
subject to search, as are all packages or carrying cases prior to
entering or leaving Treasury. Access to Treasury-originated classified
information at another Federal department or agency, as may be
authorized by the Director, Office of Security Programs shall be
governed by security protocols in effect at the other Federal department
or agency.
(g) Treasury personnel must perform a physical verification and an
accounting of all classified information each time such information is
viewed by an individual described in paragraph (a) of this section.
Physical verification and an accounting of all classified information
shall be made both prior to and after viewing. Any discrepancy must be
immediately reported to the Director, Office of Security Programs.
(h) An individual described in paragraph (a) of this section may be
charged reasonable fees for services rendered by Treasury in connection
with the review of classified information under this section. To the
extent such services involve searching, reviewing, and copying material,
the provisions ofSec. 2.1(b)(8) shall apply.
PART 3_CLAIMS REGULATIONS AND INDEMNIFICATION OF DEPARTMENT OF TREASURY
EMPLOYEES--Table of Contents
Subpart A_Claims Under the Federal Tort Claims Act
Sec.
3.1 Scope of regulations.
3.2 Filing of claims.
3.3 Legal review.
3.4 Approval of claims not in excess of $25,000.
3.5 Limitations on authority to approve claims.
3.6 Final denial of a claim.
[[Page 86]]
3.7 Action on approved claims.
3.8 Statute of limitations.
Subpart B_Claims Under the Small Claims Act
3.20 General.
3.21 Action by claimant.
3.22 Legal review.
3.23 Approval of claims.
3.24 Statute of limitations.
Subpart C_Indemnification of Department of Treasury Employees
3.30 Policy.
Authority: 28 U.S.C. 2672; 28 CFR part 14; 5 U.S.C. 301.
Source: 35 FR 6429, Apr. 22, 1970, unless otherwise noted.
Subpart A_Claims Under the Federal Tort Claims Act
Sec. 3.1 Scope of regulations.
(a) The regulations in this part shall apply to claims asserted
under the Federal Tort Claims Act, as amended, 28 U.S.C. 2672, accruing
on or after January 18, 1967, for money damages against the United
States for injury to or loss of property or personal injury or death
caused by the negligent or wrongful act or omission of an employee of
the Department while acting within the scope of his office or
employment, under circumstances where the United States if a private
person, would be liable to the claimant for such damage, loss, injury,
or death, in accordance with the law of the place where the act or
omission occurred. The regulations in this subpart do not apply to any
tort claims excluded from the Federal Tort Claims Act, as amended, under
28 U.S.C. 2680.
(b) Unless specifically modified by the regulations in this part,
procedures and requirements for filing and handling claims under the
Federal Tort Claims Act shall be in accordance with the regulations
issued by the Department of Justice, at 28 CFR part 14, as amended.
Sec. 3.2 Filing of claims.
(a) When presented. A claim shall be deemed to have been presented
upon the receipt from a claimant, his duly authorized agent or legal
representative of an executed Standard Form 95 or other written
notification of an incident, accompanied by a claim for money damages in
a sum certain for injury to or loss of property, or personal injury, or
death alleged to have occurred by reason of the incident.
(b) Place of filing claim. Claims shall be submitted directly or
through the local field headquarters to the head of the bureau or office
of the Department out of whose activities the incident occurred, if
known; or if not known, to the General Counsel, Treasury Department,
Washington, DC 20220.
(c) Contents of claim. The evidence and information to be submitted
with the claim shall conform to the requirements of 28 CFR 14.4.
Sec. 3.3 Legal review.
Any claim that exceeds $500, involves personal injuries or
automobile damage, or arises out of an incident that is likely to result
in multiple claimants, shall be forwarded to the legal division of the
bureau or office out of whose activities the claim arose. The claim,
together with the reports of the employee and the investigation, shall
be reviewed in the legal division which shall thereupon make a
recommendation that the claim be approved, disapproved, or compromised,
and shall advise on the need for referral of the claim to the Department
of Justice. This recommendation and advice, together with the file,
shall be forwarded to the head of the bureau or office or his designee.
[35 FR 6429, Apr. 22, 1970, as amended at 48 FR 16253, Apr. 15, 1983]
Sec. 3.4 Approval of claims not in excess of $25,000.
(a) Claims not exceeding $25,000 and not otherwise requiring
consultation with the Department of Justice pursuant to 28 CFR 14.6(b)
shall be approved, disapproved, or compromised by the head of the bureau
or office or his designee, taking into consideration the recommendation
of the legal division.
Sec. 3.5 Limitations on authority to approve claims.
(a) All proposed awards, compromises or settlements in excess of
$25,000 require the prior written approval of the Attorney General.
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(b) All claims which fall within the provisions of 28 CFR 14.6(b)
require referral to and consultation with the Department of Justice.
(c) Any claim which falls within paragraph (a) or (b) of this
section shall be reviewed by the General Counsel. If the claim, award,
compromise, or settlement receives the approval of the General Counsel
and the head of the bureau or office or his designee, a letter shall be
prepared for the signature of the General Counsel transmitting to the
Assistant Attorney General, Civil Division, Department of Justice, the
case for approval or consultation as required by 28 CFR 14.6. Such
letter shall conform with the requirements set forth in 28 CFR 14.7.
Sec. 3.6 Final denial of a claim.
The final denial of an administrative claim shall conform with the
requirements of 28 CFR 14.9 and shall be signed by the head of the
bureau or office, or his designee.
Sec. 3.7 Action on approved claims.
(a) Any award, compromise, or settlement in an amount of $2,500 or
less shall be processed for payment from the appropriations of the
bureau or office out of whose activity the claim arose.
(b) Payment of an award, compromise, or settlement in excess of
$2,500 and not more than $100,000 shall be obtained by the bureau or
office by forwarding Standard Form 1145 to the Claims Division, General
Accounting Office.
(c) Payment of an award, compromise, or settlement in excess of
$100,000 shall be obtained by the bureau by forwarding Standard Form
1145 to the Bureau of Government Financial Operations, Department of the
Treasury, which will be responsible for transmitting the award,
compromise, or settlement to the Bureau of the Budget for inclusion in a
deficiency appropriation bill.
(d) When an award is in excess of $25,000, Standard Form 1145 must
be accompanied by evidence that the award, compromise, or settlement has
been approved by the Attorney General or his designee.
(e) When the use of Standard Form 1145 is required, it shall be
executed by the claimant. When a claimant is represented by an attorney,
the voucher for payment shall designate both the claimant and his
attorney as payees; the check shall be delivered to the attorney, whose
address shall appear on the voucher.
(f) Acceptance by the claimant, his agent, or legal representative,
of any award, compromise or settlement made pursuant to the provisions
of section 2672 or 2677 of title 28, United States Code, shall be final
and conclusive on the claimant, his agent or legal representative and
any other person on whose behalf or for whose benefit the claim has been
presented, and shall constitute a complete release of any claim against
the United States and against any employee of the Government whose act
or omission gave rise to the claim, by reason of the same subject
matter.
[35 FR 6429, Apr. 22, 1970, as amended at 39 FR 19470, June 3, 1974]
Sec. 3.8 Statute of limitations.
Claims under this subpart must be presented in writing to the
Department within 2 years after the claim accrued.
Subpart B_Claims Under the Small Claims Act
Sec. 3.20 General.
The Act of December 28, 1922, 42 Stat. 1066, the Small Claims Act,
authorized the head of each department and establishment to consider,
ascertain, adjust, and determine claims of $1,000 or less for damage to,
or loss of, privately owned property caused by the negligence of any
officer or employee of the Government acting within the scope of his
employment. The Federal Tort Claims Act superseded the Small Claims Act
with respect to claims that are allowable under the former act.
Therefore, claims that are not allowable under the Federal Tort Claims
Act, for example, claims arising abroad, may be allowable under the
Small Claims Act.
[[Page 88]]
Sec. 3.21 Action by claimant.
Procedures and requirements for filing claims under this section
shall be the same as required for filing claims under the Federal Tort
Claims Act as set forth in Subpart A of this part.
Sec. 3.22 Legal review.
Claims filed under this subpart shall be forwarded to the legal
division of the bureau or office out of whose activities the claim
arose. The claim, together with the reports of the employee and the
investigation, shall be reviewed in the legal division which shall
thereupon make a recommendation that the claim be approved, disapproved
or compromised.
Sec. 3.23 Approval of claims.
Claims shall be approved, disapproved, or compromised by the head of
the bureau or office or his designee, taking into consideration the
recommendation of the legal division.
Sec. 3.24 Statute of limitations.
No claim will be considered under this subpart unless filed within 1
year from the date of the accrual of said claim.
Subpart C_Indemnification of Department of Treasury Employees
Source: 56 FR 42938, Aug. 30, 1991, unless otherwise noted.
Sec. 3.30 Policy.
(a) The Department of the Treasury may indemnify, in whole or in
part, a Department employee (which for purposes of this regulation shall
include a former employee) for any verdict, judgment or other monetary
award rendered against such employee, provided the Secretary or his or
her designee determines that (1) the conduct giving rise to such
verdict, judgment or award was within the scope of his or her employment
and (2) such indemnification is in the interest of the Department of the
Treasury.
(b) The Department of the Treasury may pay for the settlement or
compromise of a claim against a Department employee at any time,
provided the Secretary or his or her designee determines that (1) the
alleged conduct giving rise to the claim was within the scope of the
employee's employment and (2) such settlement or compromise is in the
interest of the Department of the Treasury.
(c) Absent exceptional circumstances, as determined by the Secretary
or his or her designee, the Department will not entertain a request to
indemnify or to pay for settlement of a claim before entry of an adverse
judgment, verdict or other determination.
(d) When a Department employee becomes aware that he or she has been
named as a party in a proceeding in his or her individual capacity as a
result of conduct within the scope of his or her employment, the
employee should immediately notify his or her supervisor that such an
action is pending. The supervisor shall promptly thereafter notify the
chief legal officer of the employee's employing component. The employee
shall immediately apprise the chief legal officer of his or her
employing component of any offer to settle the proceeding.
(e) A Department employee may request indemnification to satisfy a
verdict, judgment or monetary award entered against the employee or to
compromise a claim pending against the employee. The employee shall
submit a written request, with appropriate documentation including a
copy of the verdict, judgment, award or other order or settlement
proposal, in a timely manner to the Secretary or his or her designee for
decision.
(f) Any payment under this section either to indemnify a Department
employee or to settle a claim shall be contingent upon the availability
of appropriated funds for the payment of salaries and expenses of the
employing component.
PART 4_EMPLOYEES' PERSONAL PROPERTY CLAIMS--Table of Contents
Authority: 31 U.S.C. 3721(j).
Source: 62 FR 18518, Apr. 16, 1997, unless otherwise noted.
[[Page 89]]
Sec. 4.1 Procedures.
The procedures for filing a claim with the Treasury Department for
personal property that is lost or damaged incident to service are
contained in Treasury Directive 32-13, ``Claims for Loss or Damage to
Personal Property,'' and Treasury Department Publication 32-13,
``Policies and Procedures For Employees' Claim for Loss or Damage to
Personal Property Incident to Service.''
PART 5_TREASURY DEBT COLLECTION--Table of Contents
Subpart A_General Provisions
Sec.
5.1 What definitions apply to the regulations in this part?
5.2 Why is the Treasury Department issuing these regulations and what do
they cover?
5.3 Do these regulations adopt the Federal Claims Collection Standards
(FCCS)?
Subpart B_Procedures To Collect Treasury Debts
5.4 What notice will Treasury entities send to a debtor when collecting
a Treasury debt?
5.5 How will Treasury entities add interest, penalty charges, and
administrative costs to a Treasury debt?
5.6 When will Treasury entities allow a debtor to pay a Treasury debt in
installments instead of one lump sum?
5.7 When will Treasury entities compromise a Treasury debt?
5.8 When will Treasury entities suspend or terminate debt collection on
a Treasury debt?
5.9 When will Treasury entities transfer a Treasury debt to the Treasury
Department's Financial Management Service for collection?
5.10 How will Treasury entities use administrative offset (offset of
non-tax Federal payments) to collect a Treasury debt?
5.11 How will Treasury entities use tax refund offset to collect a
Treasury debt?
5.12 How will Treasury entities offset a Federal employee's salary to
collect a Treasury debt?
5.13 How will Treasury entities use administrative wage garnishment to
collect a Treasury debt from a debtor's wages?
5.14 How will Treasury entities report Treasury debts to credit bureaus?
5.15 How will Treasury entities refer Treasury debts to private
collection agencies?
5.16 When will Treasury entities refer Treasury debts to the Department
of Justice?
5.17 Will a debtor who owes a Treasury debt be ineligible for Federal
loan assistance or Federal licenses, permits or privileges?
5.18 How does a debtor request a special review based on a change in
circumstances such as catastrophic illness, divorce, death, or
disability?
5.19 Will Treasury entities issue a refund if money is erroneously
collected on a debt?
Subpart C_Procedures for Offset of Treasury Department Payments To
Collect Debts Owed to Other Federal Agencies
5.20 How do other Federal agencies use the offset process to collect
debts from payments issued by a Treasury entity?
5.21 What does a Treasury entity do upon receipt of a request to offset
the salary of a Treasury entity employee to collect a debt
owed by the employee to another Federal agency?
Appendix A to Part 5--Treasury Directive 34-01--Waiving Claims Against
Treasury Employees for Erroneous Payments
Authority: 5 U.S.C. 5514; 26 U.S.C. 6402; 31 U.S.C. 321, 3701, 3711,
3716, 3717, 3718, 3720A, 3720B, 3720D.
Source: 67 FR 65845, Oct. 28, 2002, unless otherwise noted.
Subpart A_General Provisions
Sec. 5.1 What definitions apply to the regulations in this part?
As used in this part:
Administrative offset or offset means withholding funds payable by
the United States (including funds payable by the United States on
behalf of a State Government) to, or held by the United States for, a
person to satisfy a debt owed by the person. The term ``administrative
offset'' includes, but is not limited to, the offset of Federal salary,
vendor, retirement, and Social Security benefit payments. The terms
``centralized administrative offset'' and ``centralized offset'' refer
to the process by which the Treasury Department's Financial Management
Service offsets Federal payments through the Treasury Offset Program.
Administrative wage garnishment means the process by which a Federal
agency orders a non-Federal employer
[[Page 90]]
to withhold amounts from a debtor's wages to satisfy a debt, as
authorized by 31 U.S.C. 3720D, 31 CFR 285.11, and this part.
Agency or Federal agency means a department, agency, court, court
administrative office, or instrumentality in the executive, judicial, or
legislative branch of the Federal Government, including government
corporations.
Creditor agency means any Federal agency that is owed a debt.
Debt means any amount of money, funds or property that has been
determined by an appropriate official of the Federal Government to be
owed to the United States by a person. As used in this part, the term
``debt'' does not include debts arising under the Internal Revenue Code
of 1986 (26 U.S.C. 1 et seq.).
Debtor means a person who owes a debt to the United States.
Delinquent debt means a debt that has not been paid by the date
specified in the agency's initial written demand for payment or
applicable agreement or instrument (including a post-delinquency payment
agreement) unless other satisfactory payment arrangements have been
made.
Delinquent Treasury debt means a delinquent debt owed to a Treasury
entity.
Disposable pay has the same meaning as that term is defined in 5 CFR
550.1103.
Employee or Federal employee means a current employee of the
Treasury Department or other Federal agency, including a current member
of the Armed Forces, Reserve of the Armed Forces of the United States,
or the National Guard.
FCCS means the Federal Claims Collection Standards, which were
jointly published by the Departments of the Treasury and Justice and
codified at 31 CFR parts 900-904.
Financial Management Service means the Financial Management Service,
a bureau of the Treasury Department, which is responsible for the
centralized collection of delinquent debts through the offset of Federal
payments and other means.
Payment agency or Federal payment agency means any Federal agency
that transmits payment requests in the form of certified payment
vouchers, or other similar forms, to a disbursing official for
disbursement. The ``payment agency'' may be the agency that employs the
debtor. In some cases, the Treasury Department may be both the creditor
agency and payment agency.
Person means an individual, corporation, partnership, association,
organization, State or local government, or any other type of entity
other than a Federal agency.
Salary offset means a type of administrative offset to collect a
debt owed by a Federal employee from the current pay account of the
employee.
Secretary means the Secretary of the Treasury.
Tax refund offset is defined in 31 CFR 285.2(a).
Treasury debt means a debt owed to a Treasury entity by a person.
Treasury Department means the United States Department of the
Treasury.
Treasury entity means the Office of Inspector General, the Office of
Inspector General for Tax Administration, or a bureau of the Treasury
Department, including the Departmental Offices, responsible for the
collection of the applicable Treasury debt. Departmental Offices
include, but are not limited to, the Office of D.C. Pensions, the
Community Development Financial Institution Fund, the Executive Office
of Asset Forfeiture, and the Office of Foreign Assets Control. Other
bureaus include, but are not limited to, the Bureau of Public Debt;
Bureau of Engraving and Printing; U.S. Mint; U.S. Secret Service;
Customs Service; Financial Management Service; Internal Revenue Service;
Bureau of Alcohol, Tobacco, and Firearms; Office of Comptroller of the
Currency; the Office of Thrift Supervision; Federal Law Enforcement
Training Center; and the Financial Crimes Enforcement Network.
Sec. 5.2 Why is the Treasury Department issuing these regulations
and what do they cover?
(a) Scope. This part provides procedures for the collection of
Treasury debts. This part also provides procedures for collection of
other debts owed to the United States when a request for
[[Page 91]]
offset of a Treasury payment is received by the Treasury Department from
another agency (for example, when a Treasury Department employee owes a
debt to the United States Department of Education).
(b) Applicability. (1) This part applies to the Treasury Department
when collecting a Treasury debt, to persons who owe Treasury debts, and
to Federal agencies requesting offset of a payment issued by the
Treasury Department as a payment agency (including salary payments to
Treasury Department employees).
(2) This part does not apply to tax debts nor to any debt for which
there is an indication of fraud or misrepresentation, as described in
Sec. 900.3 of the FCCS, unless the debt is returned by the Department
of Justice to the Treasury Department for handling.
(3) This part does not apply to the Financial Management Service
when acting on behalf of other Federal agencies and states to collect
delinquent debt referred to the Financial Management Service for
collection action as required or authorized by Federal law. See 31 CFR
part 285.
(4) Nothing in this part precludes collection or disposition of any
debt under statutes and regulations other than those described in this
part. See, for example, 5 U.S.C. 5705, Advancements and Deductions,
which authorizes Treasury entities to recover travel advances by offset
of up to 100% of a Federal employee's accrued pay. See, also, 5 U.S.C.
4108, governing the collection of training expenses. To the extent that
the provisions of laws, other regulations, and Treasury Department
enforcement policies differ from the provisions of this part, those
provisions of law, other regulations, and Treasury Department
enforcement policies apply to the remission or mitigation of fines,
penalties, and forfeitures, and debts arising under the tariff laws of
the United States, rather than the provisions of this part.
(c) Additional policies and procedures. Treasury entities may, but
are not required to, promulgate additional policies and procedures
consistent with this part, the FCCS, and other applicable Federal law,
policies, and procedures.
(d) Duplication not required. Nothing in this part requires a
Treasury entity to duplicate notices or administrative proceedings
required by contract, this part, or other laws or regulations.
(e) Use of multiple collection remedies allowed. Treasury entities
and other Federal agencies may simultaneously use multiple collection
remedies to collect a debt, except as prohibited by law. This part is
intended to promote aggressive debt collection, using for each debt all
available collection remedies. These remedies are not listed in any
prescribed order to provide Treasury entities with flexibility in
determining which remedies will be most efficient in collecting the
particular debt.
Sec. 5.3 Do these regulations adopt the Federal Claims Collection
Standards (FCCS)?
This part adopts and incorporates all provisions of the FCCS. This
part also supplements the FCCS by prescribing procedures consistent with
the FCCS, as necessary and appropriate for Treasury Department
operations.
Subpart B_Procedures To Collect Treasury Debts
Sec. 5.4 What notice will Treasury entities send to a debtor when
collecting a Treasury debt?
(a) Notice requirements. Treasury entities shall aggressively
collect Treasury debts. Treasury entities shall promptly send at least
one written notice to a debtor informing the debtor of the consequences
of failing to pay or otherwise resolve a Treasury debt. The notice(s)
shall be sent to the debtor at the most current address of the debtor in
the records of the Treasury entity collecting the debt. Generally,
before starting the collection actions described in Sec.Sec. 5.5 and
5.9 through 5.17 of this part, Treasury entities will send no more than
two written notices to the debtor. The purpose of the notice(s) is to
explain why the debt is owed, the amount of the debt, how a debtor may
pay the debt or make alternate repayment arrangements, how a debtor may
review documents related to the debt, how a debtor may dispute the debt,
the
[[Page 92]]
collection remedies available to Treasury entities if the debtor refuses
to pay the debt, and other consequences to the debtor if the debt is not
paid. Except as otherwise provided in paragraph (b) of this section, the
written notice(s) shall explain to the debtor:
(1) The nature and amount of the debt, and the facts giving rise to
the debt;
(2) How interest, penalties, and administrative costs are added to
the debt, the date by which payment should be made to avoid such
charges, and that such assessments must be made unless excused in
accordance with 31 CFR 901.9 (seeSec. 5.5 of this part);
(3) The date by which payment should be made to avoid the enforced
collection actions described in paragraph (a)(6) of this section;
(4) The Treasury entity's willingness to discuss alternative payment
arrangements and how the debtor may enter into a written agreement to
repay the debt under terms acceptable to the Treasury entity (seeSec.
5.6 of this part);
(5) The name, address, and telephone number of a contact person or
office within the Treasury entity;
(6) The Treasury entity's intention to enforce collection if the
debtor fails to pay or otherwise resolve the debt, by taking one or more
of the following actions:
(i) Offset. Offset the debtor's Federal payments, including income
tax refunds, salary, certain benefit payments (such as Social Security),
retirement, vendor, travel reimbursements and advances, and other
Federal payments (see Sec.Sec. 5.10 through 5.12 of this part);
(ii) Private collection agency. Refer the debt to a private
collection agency (seeSec. 5.15 of this part);
(iii) Credit bureau reporting. Report the debt to a credit bureau
(seeSec. 5.14 of this part);
(iv) Administrative wage garnishment. Garnish the debtor's wages
through administrative wage garnishment (seeSec. 5.13 of this part);
(v) Litigation. Refer the debt to the Department of Justice to
initiate litigation to collect the debt (seeSec. 5.16 of this part);
(vi) Treasury Department's Financial Management Service. Refer the
debt to the Financial Management Service for collection (seeSec. 5.9
of this part);
(7) That Treasury debts over 180 days delinquent must be referred to
the Financial Management Service for the collection actions described in
paragraph (a)(6) of this section (seeSec. 5.9 of this part);
(8) How the debtor may inspect and copy records related to the debt;
(9) How the debtor may request a review of the Treasury entity's
determination that the debtor owes a debt and present evidence that the
debt is not delinquent or legally enforceable (see Sec.Sec. 5.10(c)
and 5.11(c) of this part);
(10) How a debtor may request a hearing if the Treasury entity
intends to garnish the debtor's private sector (i.e., non-Federal) wages
(seeSec. 5.13(a) of this part), including:
(i) The method and time period for requesting a hearing;
(ii) That the timely filing of a request for a hearing on or before
the 15th business day following the date of the notice will stay the
commencement of administrative wage garnishment, but not necessarily
other collection procedures; and
(iii) The name and address of the office to which the request for a
hearing should be sent.
(11) How a debtor who is a Federal employee subject to Federal
salary offset may request a hearing (seeSec. 5.12(e) of this part),
including:
(i) The method and time period for requesting a hearing;
(ii) That the timely filing of a request for a hearing on or before
the 15th calendar day following receipt of the notice will stay the
commencement of salary offset, but not necessarily other collection
procedures;
(iii) The name and address of the office to which the request for a
hearing should be sent;
(iv) That the Treasury entity will refer the debt to the debtor's
employing agency or to the Financial Management Service to implement
salary offset, unless the employee files a timely request for a hearing;
(v) That a final decision on the hearing, if requested, will be
issued at the earliest practical date, but not later
[[Page 93]]
than 60 days after the filing of the request for a hearing, unless the
employee requests and the hearing official grants a delay in the
proceedings;
(vi) That any knowingly false or frivolous statements,
representations, or evidence may subject the Federal employee to
penalties under the False Claims Act (31 U.S.C. 3729-3731) or other
applicable statutory authority, and criminal penalties under 18 U.S.C.
286, 287, 1001, and 1002, or other applicable statutory authority;
(vii) That unless prohibited by contract or statute, amounts paid on
or deducted for the debt which are later waived or found not owed to the
United States will be promptly refunded to the employee; and
(viii) That proceedings with respect to such debt are governed by 5
U.S.C. 5514 and 31 U.S.C. 3716;
(12) How the debtor may request a waiver of the debt, if applicable
(see, for example, Treasury Directive 34-01 (Waiving Claims Against
Treasury Employees for Erroneous Payments), set forth at Appendix A of
this part and at http://www.treas.gov/regs);
(13) How the debtor's spouse may claim his or her share of a joint
income tax refund by filing Form 8379 with the Internal Revenue Service
(see http://www.irs.gov)
(14) How the debtor may exercise other statutory or regulatory
rights and remedies available to the debtor;
(15) That certain debtors may be ineligible for Federal Government
loans, guaranties and insurance (see 31 U.S.C. 3720B, 31 CFR 285.13, and
Sec. 5.17(a) of this part);
(16) If applicable, the Treasury entity's intention to suspend or
revoke licenses, permits or privileges (seeSec. 5.17(b) of this part);
and
(17) That the debtor should advise the Treasury entity of a
bankruptcy proceeding of the debtor or another person liable for the
debt being collected.
(b) Exceptions to notice requirements. A Treasury entity may omit
from a notice to a debtor one or more of the provisions contained in
paragraphs (a)(6) through (a)(17) of this section if the Treasury
entity, in consultation with its legal counsel, determines that any
provision is not legally required given the collection remedies to be
applied to a particular debt.
(c) Respond to debtors; comply with FCCS. Treasury entities should
respond promptly to communications from debtors and comply with other
FCCS provisions applicable to the administrative collection of debts.
See 31 CFR part 901.
Sec. 5.5 How will Treasury entities add interest, penalty charges,
and administrative costs to a Treasury debt?
(a) Assessment and notice. Treasury entities shall assess interest,
penalties and administrative costs on Treasury debts in accordance with
the provisions of 31 U.S.C. 3717 and 31 CFR 901.9, on Treasury debts.
Interest shall be charged in accordance with the requirements of 31
U.S.C. 3717(a). Penalties shall accrue at the rate of 6% per year, or
such other higher rate as authorized by law. Administrative costs, that
is the costs of processing and handling a delinquent debt, shall be
determined by the Treasury entity collecting the Treasury debt. Treasury
entities may have additional policies regarding how interest, penalties,
and administrative costs are assessed on particular types of debts.
Treasury entities are required to explain in the notice to the debtor
described inSec. 5.4 of this part how interest, penalties, costs, and
other charges are assessed, unless the requirements are included in a
contract or repayment agreement.
(b) Waiver of interest, penalties, and administrative costs. Unless
otherwise required by law, Treasury entities may not charge interest if
the amount due on the debt is paid within 30 days after the date from
which the interest accrues. See 31 U.S.C. 3717(d). Treasury entities may
waive interest, penalties, and administrative costs, or any portion
thereof, when it would be against equity and good conscience or not in
the Treasury entity's best interest to collect such charges, in
accordance with Treasury guidelines for waiving claims against Treasury
employees for erroneous overpayments. See Treasury Directive 34-01
(Waiving Claims Against Treasury Employees for Erroneous Payments) set
forth at Appendix A of this part and at http://
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www.treas.gov/regs. Legal counsel approval is not required to waive such
charges. Cf., Sec.Sec. 5.7 and 5.8 of this part, which require legal
counsel approval when compromising a debt or terminating debt collection
activity on a debt.
(c) Accrual during suspension of debt collection. In most cases,
interest, penalties and administrative costs will continue to accrue
during any period when collection has been suspended for any reason (for
example, when the debtor has requested a hearing). Treasury entities may
suspend accrual of any or all of these charges when accrual would be
against equity and good conscience or not in the Treasury entity's best
interest, in accordance with Treasury guidelines for waiving claims
against Treasury employees for erroneous overpayments. See Treasury
Directive 34-01 (Waiving Claims Against Treasury Employees for Erroneous
Payments), set forth at Appendix A of this part and http://
www.treas.gov/regs.
Sec. 5.6 When will Treasury entities allow a debtor to pay a Treasury
debt in installments instead of one lump sum?
If a debtor is financially unable to pay the debt in one lump sum, a
Treasury entity may accept payment of a Treasury debt in regular
installments, in accordance with the provisions of 31 CFR 901.8 and the
Treasury entity's policies and procedures.
Sec. 5.7 When will Treasury entities compromise a Treasury debt?
If a Treasury entity cannot collect the full amount of a Treasury
debt, the Treasury entity may compromise the debt in accordance with the
provisions of 31 CFR part 902 and the Treasury entity's policies and
procedures. Legal counsel approval to compromise a Treasury debt is
required as described in Treasury Directive 34-02 (Credit Management and
Debt Collection), which may be found at http://www.treas.gov/regs.
Sec. 5.8 When will Treasury entities suspend or terminate debt
collection on a Treasury debt?
If, after pursuing all appropriate means of collection, a Treasury
entity determines that a Treasury debt is uncollectible, the Treasury
entity may suspend or terminate debt collection activity in accordance
with the provisions of 31 CFR part 903 and the Treasury entity's
policies and procedures. Legal counsel approval to terminate debt
collection activity is required as described in Treasury Directive 34-02
(Credit Management and Debt Collection), which may be found at http://
www.treas.gov/regs.
Sec. 5.9 When will Treasury entities transfer a Treasury debt to the
Treasury Department's Financial Management Service for collection?
(a) Treasury entities will transfer any eligible debt that is more
than 180 days delinquent to the Financial Management Service for debt
collection services, a process known as ``cross-servicing.'' See 31
U.S.C. 3711(g) and 31 CFR 285.12. Treasury entities may transfer debts
delinquent 180 days or less to the Financial Management Service in
accordance with the procedures described in 31 CFR 285.12. The Financial
Management Service takes appropriate action to collect or compromise the
transferred debt, or to suspend or terminate collection action thereon,
in accordance with the statutory and regulatory requirements and
authorities applicable to the debt and the collection action to be
taken. See 31 CFR 285.12(b)(2). Appropriate action includes, but is not
limited to, contact with the debtor, referral of the debt to the
Treasury Offset Program, private collection agencies or the Department
of Justice, reporting of the debt to credit bureaus, and administrative
wage garnishment.
(b) At least sixty (60) days prior to transferring a Treasury debt
to the Financial Management Service, Treasury entities will send notice
to the debtor as required bySec. 5.4 of this part. Treasury entities
will certify to the Financial Management Service, in writing, that the
debt is valid, delinquent, legally enforceable, and that there are no
legal bars to collection. In addition, Treasury entities will certify
their compliance with all applicable due process and other requirements
as described in this part and other Federal laws. See 31 CFR 285.12(i)
regarding the certification requirement.
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(c) As part of its debt collection process, the Financial Management
Service uses the Treasury Offset Program to collect Treasury debts by
administrative and tax refund offset. See 31 CFR 285.12(g). The Treasury
Offset Program is a centralized offset program administered by the
Financial Management Service to collect delinquent debts owed to Federal
agencies and states (including past-due child support). Under the
Treasury Offset Program, before a Federal payment is disbursed, the
Financial Management Service compares the name and taxpayer
identification number (TIN) of the payee with the names and TINs of
debtors that have been submitted by Federal agencies and states to the
Treasury Offset Program database. If there is a match, the Financial
Management Service (or, in some cases, another Federal disbursing
agency) offsets all or a portion of the Federal payment, disburses any
remaining payment to the payee, and pays the offset amount to the
creditor agency. Federal payments eligible for offset include, but are
not limited to, income tax refunds, salary, travel advances and
reimbursements, retirement and vendor payments, and Social Security and
other benefit payments.
Sec. 5.10 How will Treasury entities use administrative offset
(offset of non-tax Federal payments) to collect a Treasury debt?
(a) Centralized administrative offset through the Treasury Offset
Program. (1) In most cases, the Financial Management Service uses the
Treasury Offset Program to collect Treasury debts by the offset of
Federal payments. SeeSec. 5.9(c) of this part. If not already
transferred to the Financial Management Service underSec. 5.9 of this
part, Treasury entities will refer any eligible debt over 180 days
delinquent to the Treasury Offset Program for collection by centralized
administrative offset. See 31 U.S.C. 3716(c)(6); 31 CFR part 285,
subpart A; and 31 CFR 901.3(b). Treasury entities may refer any eligible
debt less than 180 days delinquent to the Treasury Offset Program for
offset.
(2) At least sixty (60) days prior to referring a debt to the
Treasury Offset Program, in accordance with paragraph (a)(1) of this
section, Treasury entities will send notice to the debtor in accordance
with the requirements ofSec. 5.4 of this part. Treasury entities will
certify to the Financial Management Service, in writing, that the debt
is valid, delinquent, legally enforceable, and that there are no legal
bars to collection by offset. In addition, Treasury entities will
certify their compliance with the requirements described in this part.
(b) Non-centralized administrative offset for Treasury debts. (1)
When centralized administrative offset through the Treasury Offset
Program is not available or appropriate, Treasury entities may collect
past-due, legally enforceable Treasury debts through non-centralized
administrative offset. See 31 CFR 901.3(c). In these cases, Treasury
entities may offset a payment internally or make an offset request
directly to a Federal payment agency. If the Federal payment agency is
another Treasury entity, the Treasury entity making the request shall do
so through the Deputy Chief Financial Officer as described inSec.
5.20(c) of this part.
(2) At least thirty (30) days prior to offsetting a payment
internally or requesting a Federal payment agency to offset a payment,
Treasury entities will send notice to the debtor in accordance with the
requirements ofSec. 5.4 of this part. When referring a debt for offset
under this paragraph (b), Treasury entities making the request will
certify, in writing, that the debt is valid, delinquent, legally
enforceable, and that there are no legal bars to collection by offset.
In addition, Treasury entities will certify their compliance with these
regulations concerning administrative offset. See 31 CFR
901.3(c)(2)(ii).
(c) Administrative review. The notice described inSec. 5.4 of this
part shall explain to the debtor how to request an administrative review
of a Treasury entity's determination that the debtor owes a Treasury
debt and how to present evidence that the debt is not delinquent or
legally enforceable. In addition to challenging the existence and amount
of the debt, the debtor may seek a review of the terms of repayment. In
most cases, Treasury entities will provide the debtor with a
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``paper hearing'' based upon a review of the written record, including
documentation provided by the debtor. Treasury entities shall provide
the debtor with a reasonable opportunity for an oral hearing when the
debtor requests reconsideration of the debt and the Treasury entity
determines that the question of the indebtedness cannot be resolved by
review of the documentary evidence, for example, when the validity of
the debt turns on an issue of credibility or veracity. Unless otherwise
required by law, an oral hearing under this section is not required to
be a formal evidentiary hearing, although Treasury entities should
carefully document all significant matters discussed at the hearing.
Treasury entities may suspend collection through administrative offset
and/or other collection actions pending the resolution of a debtor's
dispute. Each Treasury entity will have its own policies and procedures
concerning the administrative review process consistent with the FCCS
and the regulations in this section.
(d) Procedures for expedited offset. Under the circumstances
described in 31 CFR 901.3(b)(4)(iii), Treasury entities may effect an
offset against a payment to be made to the debtor prior to sending a
notice to the debtor, as described inSec. 5.4 of this part, or
completing the procedures described in paragraph (b)(2) and (c) of this
section. Treasury entities shall give the debtor notice and an
opportunity for review as soon as practicable and promptly refund any
money ultimately found not to have been owed to the Government.
Sec. 5.11 How will Treasury entities use tax refund offset to collect
a Treasury debt?
(a) Tax refund offset. In most cases, the Financial Management
Service uses the Treasury Offset Program to collect Treasury debts by
the offset of tax refunds and other Federal payments. SeeSec. 5.9(c)
of this part. If not already transferred to the Financial Management
Service underSec. 5.9 of this part, Treasury entities will refer to
the Treasury Offset Program any past-due, legally enforceable debt for
collection by tax refund offset. See 26 U.S.C. 6402(d), 31 U.S.C. 3720A
and 31 CFR 285.2.
(b) Notice. At least sixty (60) days prior to referring a debt to
the Treasury Offset Program, Treasury entities will send notice to the
debtor in accordance with the requirements ofSec. 5.4 of this part.
Treasury entities will certify to the Financial Management Service's
Treasury Offset Program, in writing, that the debt is past-due and
legally enforceable in the amount submitted and that the Treasury
entities have made reasonable efforts to obtain payment of the debt as
described in 31 CFR 285.2(d). In addition, Treasury entities will
certify their compliance with all applicable due process and other
requirements described in this part and other Federal laws. See 31
U.S.C. 3720A(b) and 31 CFR 285.2.
(c) Administrative review. The notice described inSec. 5.4 of this
part shall provide the debtor with at least 60 days prior to the
initiation of tax refund offset to request an administrative review as
described inSec. 5.10(c) of this part. Treasury entities may suspend
collection through tax refund offset and/or other collection actions
pending the resolution of the debtor's dispute.
Sec. 5.12 How will Treasury entities offset a Federal employee's
salary to collect a Treasury debt?
(a) Federal salary offset. (1) Salary offset is used to collect
debts owed to the United States by Treasury Department and other Federal
employees. If a Federal employee owes a Treasury debt, Treasury entities
may offset the employee's Federal salary to collect the debt in the
manner described in this section. For information on how a Federal
agency other than a Treasury entity may collect debt from the salary of
a Treasury Department employee, see Sec.Sec. 5.20 and 5.21, subpart C,
of this part.
(2) Nothing in this part requires a Treasury entity to collect a
Treasury debt in accordance with the provisions of this section if
Federal law allows otherwise. See, for example, 5 U.S.C. 5705 (travel
advances not used for allowable travel expenses are recoverable from the
employee or his estate by setoff against accrued pay and other means)
and 5 U.S.C. 4108 (recovery of training expenses).
[[Page 97]]
(3) Treasury entities may use the administrative wage garnishment
procedure described inSec. 5.13 of this part to collect a debt from an
individual's non-Federal wages.
(b) Centralized salary offset through the Treasury Offset Program.
As described inSec. 5.9(a) of this part, Treasury entities will refer
Treasury debts to the Financial Management Service for collection by
administrative offset, including salary offset, through the Treasury
Offset Program. When possible, Treasury entities should attempt salary
offset through the Treasury Offset Program before applying the
procedures in paragraph (c) of this section. See 5 CFR 550.1109.
(c) Non-centralized salary offset for Treasury debts. When
centralized salary offset through the Treasury Offset Program is not
available or appropriate, Treasury entities may collect delinquent
Treasury debts through non-centralized salary offset. See 5 CFR
550.1109. In these cases, Treasury entities may offset a payment
internally or make a request directly to a Federal payment agency to
offset a salary payment to collect a delinquent debt owed by a Federal
employee. If the Federal payment agency is another Treasury entity, the
Treasury entity making the request shall do so through the Deputy Chief
Financial Officer as described inSec. 5.20(c) of this part. At least
thirty (30) days prior to offsetting internally or requesting a Federal
agency to offset a salary payment, Treasury entities will send notice to
the debtor in accordance with the requirements ofSec. 5.4 of this
part. When referring a debt for offset, Treasury entities will certify
to the payment agency, in writing, that the debt is valid, delinquent
and legally enforceable in the amount stated, and there are no legal
bars to collection by salary offset. In addition, Treasury entities will
certify that all due process and other prerequisites to salary offset
have been met. See 5 U.S.C. 5514, 31 U.S.C. 3716(a), and this section
for a description of the due process and other prerequisites for salary
offset.
(d) When prior notice not required. Treasury entities are not
required to provide prior notice to an employee when the following
adjustments are made by a Treasury entity to a Treasury employee's pay:
(1) Any adjustment to pay arising out of any employee's election of
coverage or a change in coverage under a Federal benefits program
requiring periodic deductions from pay, if the amount to be recovered
was accumulated over four pay periods or less;
(2) A routine intra-agency adjustment of pay that is made to correct
an overpayment of pay attributable to clerical or administrative errors
or delays in processing pay documents, if the overpayment occurred
within the four pay periods preceding the adjustment, and, at the time
of such adjustment, or as soon thereafter as practical, the individual
is provided written notice of the nature and the amount of the
adjustment and point of contact for contesting such adjustment; or
(3) Any adjustment to collect a debt amounting to $50 or less, if,
at the time of such adjustment, or as soon thereafter as practical, the
individual is provided written notice of the nature and the amount of
the adjustment and a point of contact for contesting such adjustment.
(e) Hearing procedures--(1) Request for a hearing. A Federal
employee who has received a notice that his or her Treasury debt will be
collected by means of salary offset may request a hearing concerning the
existence or amount of the debt. The Federal employee also may request a
hearing concerning the amount proposed to be deducted from the
employee's pay each pay period. The employee must send any request for
hearing, in writing, to the office designated in the notice described in
Sec. 5.4. SeeSec. 5.4(a)(11). The request must be received by the
designated office on or before the 15th calendar day following the
employee's receipt of the notice. The employee must sign the request and
specify whether an oral or paper hearing is requested. If an oral
hearing is requested, the employee must explain why the matter cannot be
resolved by review of the documentary evidence alone. All travel
expenses incurred by the Federal employee in connection with an in-
person hearing will be borne by the employee.
(2) Failure to submit timely request for hearing. If the employee
fails to submit
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a request for hearing within the time period described in paragraph
(e)(1) of this section, the employee will have waived the right to a
hearing, and salary offset may be initiated. However, Treasury entities
should accept a late request for hearing if the employee can show that
the late request was the result of circumstances beyond the employee's
control or because of a failure to receive actual notice of the filing
deadline.
(3) Hearing official. Treasury entities must obtain the services of
a hearing official who is not under the supervision or control of the
Secretary. Treasury entities may contact the Deputy Chief Financial
Officer as described inSec. 5.20(c) of this part or an agent of any
agency designated in Appendix A to 5 CFR part 581 (List of Agents
Designated to Accept Legal Process) to request a hearing official.
(4) Notice of hearing. After the employee requests a hearing, the
designated hearing official shall inform the employee of the form of the
hearing to be provided. For oral hearings, the notice shall set forth
the date, time and location of the hearing. For paper hearings, the
notice shall notify the employee of the date by which he or she should
submit written arguments to the designated hearing official. The hearing
official shall give the employee reasonable time to submit documentation
in support of the employee's position. The hearing official shall
schedule a new hearing date if requested by both parties. The hearing
official shall give both parties reasonable notice of the time and place
of a rescheduled hearing.
(5) Oral hearing. The hearing official will conduct an oral hearing
if he or she determines that the matter cannot be resolved by review of
documentary evidence alone (for example, when an issue of credibility or
veracity is involved). The hearing need not take the form of an
evidentiary hearing, but may be conducted in a manner determined by the
hearing official, including but not limited to:
(i) Informal conferences with the hearing official, in which the
employee and agency representative will be given full opportunity to
present evidence, witnesses and argument;
(ii) Informal meetings with an interview of the employee by the
hearing official; or
(iii) Formal written submissions, with an opportunity for oral
presentation.
(6) Paper hearing. If the hearing official determines that an oral
hearing is not necessary, he or she will make the determination based
upon a review of the available written record, including any
documentation submitted by the employee in support of his or her
position.
(7) Failure to appear or submit documentary evidence. In the absence
of good cause shown (for example, excused illness), if the employee
fails to appear at an oral hearing or fails to submit documentary
evidence as required for a paper hearing, the employee will have waived
the right to a hearing, and salary offset may be initiated. Further, the
employee will have been deemed to admit the existence and amount of the
debt as described in the notice of intent to offset. If the Treasury
entity representative fails to appear at an oral hearing, the hearing
official shall proceed with the hearing as scheduled, and make his or
her determination based upon the oral testimony presented and the
documentary evidence submitted by both parties.
(8) Burden of proof. Treasury entities will have the initial burden
to prove the existence and amount of the debt. Thereafter, if the
employee disputes the existence or amount of the debt, the employee must
prove by a preponderance of the evidence that no debt exists or that the
amount of the debt is incorrect. In addition, the employee may present
evidence that the proposed terms of the repayment schedule are unlawful,
would cause a financial hardship to the employee, or that collection of
the debt may not be pursued due to operation of law.
(9) Record. The hearing official shall maintain a summary record of
any hearing provided by this part. Witnesses will testify under oath or
affirmation in oral hearings.
[[Page 99]]
(10) Date of decision. The hearing official shall issue a written
opinion stating his or her decision, based upon documentary evidence and
information developed at the hearing, as soon as practicable after the
hearing, but not later than 60 days after the date on which the request
for hearing was received by the Treasury entity. If the employee
requests a delay in the proceedings, the deadline for the decision may
be postponed by the number of days by which the hearing was postponed.
When a decision is not timely rendered, the Treasury entity shall waive
penalties applied to the debt for the period beginning with the date the
decision is due and ending on the date the decision is issued.
(11) Content of decision. The written decision shall include:
(i) A statement of the facts presented to support the origin,
nature, and amount of the debt;
(ii) The hearing official's findings, analysis, and conclusions; and
(iii) The terms of any repayment schedules, if applicable.
(12) Final agency action. The hearing official's decision shall be
final.
(f) Waiver not precluded. Nothing in this part precludes an employee
from requesting waiver of an overpayment under 5 U.S.C. 5584 or 8346(b),
10 U.S.C. 2774, 32 U.S.C. 716, or other statutory authority.
(g) Salary offset process--(1) Determination of disposable pay. The
office of the Deputy Chief Financial Officer will consult with the
appropriate Treasury entity payroll office to determine the amount of a
Treasury Department employee's disposable pay (as defined inSec. 5.1
of this part) and will implement salary offset when requested to do so
by a Treasury entity, as described in paragraph (c) of this section, or
another agency, as described inSec. 5.20 of this part. If the debtor
is not employed by the Treasury Department, the agency employing the
debtor will determine the amount of the employee's disposable pay and
will implement salary offset upon request.
(2) When salary offset begins. Deductions shall begin within three
official pay periods following receipt of the creditor agency's request
for offset.
(3) Amount of salary offset. The amount to be offset from each
salary payment will be up to 15 percent of a debtor's disposable pay, as
follows:
(i) If the amount of the debt is equal to or less than 15 percent of
the disposable pay, such debt generally will be collected in one lump
sum payment;
(ii) Installment deductions will be made over a period of no greater
than the anticipated period of employment. An installment deduction will
not exceed 15 percent of the disposable pay from which the deduction is
made unless the employee has agreed in writing to the deduction of a
greater amount or the creditor agency has determined that smaller
deductions are appropriate based on the employee's ability to pay.
(4) Final salary payment. After the employee has separated either
voluntarily or involuntarily from the payment agency, the payment agency
may make a lump sum deduction exceeding 15 percent of disposable pay
from any final salary or other payments pursuant to 31 U.S.C. 3716 in
order to satisfy a debt.
(h) Payment agency's responsibilities. (1) As required by 5 CFR
550.1109, if the employee separates from the payment agency from which a
Treasury entity has requested salary offset, the payment agency must
certify the total amount of its collection and notify the Treasury
entity and the employee of the amounts collected. If the payment agency
is aware that the employee is entitled to payments from the Civil
Service Retirement Fund and Disability Fund, the Federal Employee
Retirement System, or other similar payments, it must provide written
notification to the payment agency responsible for making such payments
that the debtor owes a debt, the amount of the debt, and that the
Treasury entity has complied with the provisions of this section.
Treasury entities must submit a properly certified claim to the new
payment agency before the collection can be made.
(2) If the employee is already separated from employment and all
payments due from his or her former payment agency have been made,
Treasury entities may request that money due and payable to the employee
from the
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Civil Service Retirement Fund and Disability Fund, the Federal Employee
Retirement System, or other similar funds, be administratively offset to
collect the debt. Generally, Treasury entities will collect such monies
through the Treasury Offset Program as described inSec. 5.9(c) of this
part.
(3) When an employee transfers to another agency, Treasury entities
should resume collection with the employee's new payment agency in order
to continue salary offset.
Sec. 5.13 How will Treasury entities use administrative wage
garnishment to collect a Treasury debt from a debtor's wages?
(a) Treasury entities are authorized to collect debts from a
debtor's wages by means of administrative wage garnishment in accordance
with the requirements of 31 U.S.C. 3720D and 31 CFR 285.11. This part
adopts and incorporates all of the provisions of 31 CFR 285.11
concerning administrative wage garnishment, including the hearing
procedures described in 31 CFR 285.11(f). Treasury entities may use
administrative wage garnishment to collect a delinquent Treasury debt
unless the debtor is making timely payments under an agreement to pay
the debt in installments (seeSec. 5.6 of this part). At least thirty
(30) days prior to initiating an administrative wage garnishment,
Treasury entities will send notice to the debtor in accordance with the
requirements ofSec. 5.4 of this part, including the requirements of
Sec. 5.4(a)(10) of this part. For Treasury debts referred to the
Financial Management Service underSec. 5.9 of this part, Treasury
entities may authorize the Financial Management Service to send a notice
informing the debtor that administrative wage garnishment will be
initiated and how the debtor may request a hearing as described inSec.
5.4(a)(10) of this part. If a debtor makes a timely request for a
hearing, administrative wage garnishment will not begin until a hearing
is held and a decision is sent to the debtor. See 31 CFR 285.11(f)(4).
If a debtor's hearing request is not timely, Treasury entities may
suspend collection by administrative wage garnishment in accordance with
the provisions of 31 CFR 285.11(f)(5). All travel expenses incurred by
the debtor in connection with an in-person hearing will be borne by the
debtor.
(b) This section does not apply to Federal salary offset, the
process by which Treasury entities collect debts from the salaries of
Federal employees (seeSec. 5.12 of this part).
Sec. 5.14 How will Treasury entities report Treasury debts to credit
bureaus?
Treasury entities shall report delinquent Treasury debts to credit
bureaus in accordance with the provisions of 31 U.S.C. 3711(e), 31 CFR
901.4, and the Office of Management and Budget Circular A-129,
``Policies for Federal Credit Programs and Nontax Receivables.'' For
additional information, see Financial Management Service's ``Guide to
the Federal Credit Bureau Program,'' which may be found at http://
www.fms.treas.gov/debt. At least sixty (60) days prior to reporting a
delinquent debt to a consumer reporting agency, Treasury entities will
send notice to the debtor in accordance with the requirements ofSec.
5.4 of this part. Treasury entities may authorize the Financial
Management Service to report to credit bureaus those delinquent Treasury
debts that have been transferred to the Financial Management Service
underSec. 5.9 of this part.
Sec. 5.15 How will Treasury entities refer Treasury debts to private
collection agencies?
Treasury entities will transfer delinquent Treasury debts to the
Financial Management Service to obtain debt collection services provided
by private collection agencies. SeeSec. 5.9 of this part.
Sec. 5.16 When will Treasury entities refer Treasury debts to the
Department of Justice?
(a) Compromise or suspension or termination of collection activity.
Treasury entities shall refer Treasury debts having a principal balance
over $100,000, or such higher amount as authorized by the Attorney
General, to the Department of Justice for approval of any compromise of
a debt or suspension or termination of collection activity. See
Sec.Sec. 5.7 and 5.8 of this part; 31 CFR 902.1; 31 CFR 903.1.
[[Page 101]]
(b) Litigation. Treasury entities shall promptly refer to the
Department of Justice for litigation delinquent Treasury debts on which
aggressive collection activity has been taken in accordance with this
part and that should not be compromised, and on which collection
activity should not be suspended or terminated. See 31 CFR part 904.
Treasury entities may authorize the Financial Management Service to
refer to the Department of Justice for litigation those delinquent
Treasury debts that have been transferred to the Financial Management
Service underSec. 5.9 of this part.
Sec. 5.17 Will a debtor who owes a Treasury debt be ineligible for
Federal loan assistance or Federal licenses, permits or privileges?
(a) Delinquent debtors barred from obtaining Federal loans or loan
insurance or guaranties. As required by 31 U.S.C. 3720B and 31 CFR
901.6, Treasury entities will not extend financial assistance in the
form of a loan, loan guarantee, or loan insurance to any person
delinquent on a debt owed to a Federal agency. This prohibition does not
apply to disaster loans. Treasury entities may extend credit after the
delinquency has been resolved. See 31 CFR 285.13 for standards defining
when a ``delinquency'' is ``resolved'' for purposes of this prohibition.
(b) Suspension or revocation of eligibility for licenses, permits,
or privileges. Unless prohibited by law, Treasury entities should
suspend or revoke licenses, permits, or other privileges for any
inexcusable or willful failure of a debtor to pay a debt. The Treasury
entity responsible for distributing the licenses, permits, or other
privileges will establish policies and procedures governing suspension
and revocation for delinquent debtors. If applicable, Treasury entities
will advise the debtor in the notice required bySec. 5.4 of this part
of the Treasury entities' ability to suspend or revoke licenses, permits
or privileges. SeeSec. 5.4(a)(16) of this part.
Sec. 5.18 How does a debtor request a special review based on a
change in circumstances such as catastrophic illness, divorce, death,
or disability?
(a) Material change in circumstances. A debtor who owes a Treasury
debt may, at any time, request a special review by the applicable
Treasury entity of the amount of any offset, administrative wage
garnishment, or voluntary payment, based on materially changed
circumstances beyond the control of the debtor such as, but not limited
to, catastrophic illness, divorce, death, or disability.
(b) Inability to pay. For purposes of this section, in determining
whether an involuntary or voluntary payment would prevent the debtor
from meeting essential subsistence expenses (costs incurred for food,
housing, clothing, transportation, and medical care), the debtor shall
submit a detailed statement and supporting documents for the debtor, his
or her spouse, and dependents, indicating:
(1) Income from all sources;
(2) Assets;
(3) Liabilities;
(4) Number of dependents;
(5) Expenses for food, housing, clothing, and transportation;
(6) Medical expenses; and
(7) Exceptional expenses, if any.
(c) Alternative payment arrangement. If the debtor requests a
special review under this section, the debtor shall submit an
alternative proposed payment schedule and a statement to the Treasury
entity collecting the debt, with supporting documents, showing why the
current offset, garnishment or repayment schedule imposes an extreme
financial hardship on the debtor. The Treasury entity will evaluate the
statement and documentation and determine whether the current offset,
garnishment, or repayment schedule imposes extreme financial hardship on
the debtor. The Treasury entity shall notify the debtor in writing of
such determination, including, if appropriate, a revised offset,
garnishment, or payment schedule. If the special review results in a
revised offset, garnishment, or repayment schedule, the Treasury entity
will notify the appropriate agency or other persons about the new terms.
Sec. 5.19 Will Treasury entities issue a refund if money is
erroneously collected on a debt?
Treasury entities shall promptly refund to a debtor any amount
collected
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on a Treasury debt when the debt is waived or otherwise found not to be
owed to the United States, or as otherwise required by law. Refunds
under this part shall not bear interest unless required by law.
Subpart C_Procedures for Offset of Treasury Department Payments To
Collect Debts Owed to Other Federal Agencies
Sec. 5.20 How do other Federal agencies use the offset process to
collect debts from payments issued by a Treasury entity?
(a) Offset of Treasury entity payments to collect debts owed to
other Federal agencies. (1) In most cases, Federal agencies submit
eligible debts to the Treasury Offset Program to collect delinquent
debts from payments issued by Treasury entities and other Federal
agencies, a process known as ``centralized offset.'' When centralized
offset is not available or appropriate, any Federal agency may ask a
Treasury entity (when acting as a ``payment agency'') to collect a debt
owed to such agency by offsetting funds payable to a debtor by the
Treasury entity, including salary payments issued to Treasury entity
employees. This section andSec. 5.21 of this subpart C apply when a
Federal agency asks a Treasury entity to offset a payment issued by the
Treasury entity to a person who owes a debt to the United States.
(2) This subpart C does not apply to Treasury debts. See Sec.Sec.
5.10 through 5.12 of this part for offset procedures applicable to
Treasury debts.
(3) This subpart C does not apply to the collection of non-Treasury
debts through tax refund offset. See 31 CFR 285.2 for tax refund offset
procedures.
(b) Administrative offset (including salary offset); certification.
A Treasury entity will initiate a requested offset only upon receipt of
written certification from the creditor agency that the debtor owes the
past-due, legally enforceable debt in the amount stated, and that the
creditor agency has fully complied with all applicable due process and
other requirements contained in 31 U.S.C. 3716, 5 U.S.C. 5514, and the
creditor agency's regulations, as applicable. Offsets will continue
until the debt is paid in full or otherwise resolved to the satisfaction
of the creditor agency.
(c) Where a creditor agency makes requests for offset. Requests for
offset under this section shall be sent to the U.S. Department of the
Treasury, ATTN: Deputy Chief Financial Officer, 1500 Pennsylvania
Avenue, NW., Attention: Metropolitan Square, Room 6228, Washington, DC
20220. The Deputy Chief Financial Officer will forward the request to
the appropriate Treasury entity for processing in accordance with this
subpart C.
(d) Incomplete certification. A Treasury entity will return an
incomplete debt certification to the creditor agency with notice that
the creditor agency must comply with paragraph (b) of this section
before action will be taken to collect a debt from a payment issued by a
Treasury entity.
(e) Review. A Treasury entity is not authorized to review the merits
of the creditor agency's determination with respect to the amount or
validity of the debt certified by the creditor agency.
(f) When Treasury entities will not comply with offset request. A
Treasury entity will comply with the offset request of another agency
unless the Treasury entity determines that the offset would not be in
the best interests of the United States, or would otherwise be contrary
to law.
(g) Multiple debts. When two or more creditor agencies are seeking
offsets from payments made to the same person, or when two or more debts
are owed to a single creditor agency, the Treasury entity that has been
asked to offset the payments may determine the order in which the debts
will be collected or whether one or more debts should be collected by
offset simultaneously.
(h) Priority of debts owed to Treasury entity. For purposes of this
section, debts owed to a Treasury entity generally take precedence over
debts owed to other agencies. The Treasury entity that has been asked to
offset the payments may determine whether to pay debts owed to other
agencies before paying a debt owed to a Treasury entity. The Treasury
entity that has been
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asked to offset the payments will determine the order in which the debts
will be collected based on the best interests of the United States.
Sec. 5.21 What does a Treasury entity do upon receipt of a request
to offset the salary of a Treasury entity employee to collect a debt
owed by the employee to another Federal agency?
(a) Notice to the Treasury employee. When a Treasury entity receives
proper certification of a debt owed by one of its employees, the
Treasury entity will begin deductions from the employee's pay at the
next officially established pay interval. The Treasury entity will send
a written notice to the employee indicating that a certified debt claim
has been received from the creditor agency, the amount of the debt
claimed to be owed by the creditor agency, the date deductions from
salary will begin, and the amount of such deductions.
(b) Amount of deductions from Treasury employee's salary. The amount
deducted underSec. 5.20(b) of this part will be the lesser of the
amount of the debt certified by the creditor agency or an amount up to
15% of the debtor's disposable pay. Deductions shall continue until the
Treasury entity knows that the debt is paid in full or until otherwise
instructed by the creditor agency. Alternatively, the amount offset may
be an amount agreed upon, in writing, by the debtor and the creditor
agency. SeeSec. 5.12(g) (salary offset process).
(c) When the debtor is no longer employed by the Treasury entity--
(1) Offset of final and subsequent payments. If a Treasury entity
employee retires or resigns or if his or her employment ends before
collection of the debt is complete, the Treasury entity will continue to
offset, under 31 U.S.C. 3716, up to 100% of an employee's subsequent
payments until the debt is paid or otherwise resolved. Such payments
include a debtor's final salary payment, lump-sum leave payment, and
other payments payable to the debtor by the Treasury entity. See 31
U.S.C. 3716 and 5 CFR 550.1104(l) and 550.1104(m).
(2) Notice to the creditor agency. If the employee is separated from
the Treasury entity before the debt is paid in full, the Treasury entity
will certify to the creditor agency the total amount of its collection.
If the Treasury entity is aware that the employee is entitled to
payments from the Civil Service Retirement and Disability Fund, Federal
Employee Retirement System, or other similar payments, the Treasury
entity will provide written notice to the agency making such payments
that the debtor owes a debt (including the amount) and that the
provisions of 5 CFR 550.1109 have been fully complied with. The creditor
agency is responsible for submitting a certified claim to the agency
responsible for making such payments before collection may begin.
Generally, creditor agencies will collect such monies through the
Treasury Offset Program as described inSec. 5.9(c) of this part.
(3) Notice to the debtor. The Treasury entity will provide to the
debtor a copy of any notices sent to the creditor agency under paragraph
(c)(2) of this section.
(d) When the debtor transfers to another Federal agency--(1) Notice
to the creditor agency. If the debtor transfers to another Federal
agency before the debt is paid in full, the Treasury entity will notify
the creditor agency and will certify the total amount of its collection
on the debt. The Treasury entity will provide a copy of the
certification to the creditor agency. The creditor agency is responsible
for submitting a certified claim to the debtor's new employing agency
before collection may begin.
(2) Notice to the debtor. The Treasury entity will provide to the
debtor a copy of any notices and certifications sent to the creditor
agency under paragraph (d)(1) of this section.
(e) Request for hearing official. A Treasury entity will provide a
hearing official upon the creditor agency's request with respect to a
Treasury entity employee. See 5 CFR 550.1107(a).
Sec. Appendix A to Part 5--Treasury Directive 34-01--Waiving Claims
Against Treasury Employees for Erroneous Payments
Treasury Directive 34-01
Date: July 12, 2000.
Sunset Review: July 12, 2004.
Subject: Waiving Claims Against Treasury Employees for Erroneous
Payments.
[[Page 104]]
1. Purpose
This Directive establishes the Department of the Treasury's policies
and procedures for waiving claims by the Government against an employee
for erroneous payments of: (1) Pay and allowances (e.g., health and life
insurance) and (2) travel, transportation, and relocation expenses and
allowances.
2. Background
a. 5 U.S.C.Sec. 5584 authorizes the waiver of claims by the United
States in whole or in part against an employee arising out of erroneous
payments of pay and allowances, travel, transportation, and relocation
expenses and allowances. A waiver may be considered when collection of
the claim would be against equity and good conscience and not in the
best interest of the United States provided that there does not exist,
in connection with the claim, an indication of fraud, misrepresentation,
fault, or lack of good faith on the part of the employee or any other
person having an interest in obtaining a waiver of the claim.
b. The General Accounting Office Act of 1996 (Pub. L. 104-316),
Title I,Sec. 103(d), enacted October 19, 1996, amended 5 U.S.C.Sec.
5584 by transferring the authority to waive claims for erroneous
payments exceeding $1,500 from the Comptroller General of the United
States to the Office of Management and Budget (OMB). OMB subsequently
redelegated this waiver authority to the executive agency that made the
erroneous payment. The authority to waive claims not exceeding $1,500,
which was vested in the head of each agency prior to the enactment of
Pub. L. 104-316, was unaffected by the Act.
c. 5 U.S.C.Sec. 5514 authorizes the head of each agency, upon a
determination that an employee is indebted to the United States for
debts to which the United States is entitled to be repaid at the time of
the determination, to deduct up to 15%, or a greater amount if agreed to
by the employee, from the employee's pay at officially established pay
intervals in order to repay the debt.
3. Delegation
a. The Deputy Assistant Secretary (Administration), the heads of
bureaus, the Inspector General, and the Inspector General for Tax
Administration are delegated the authority to waive, in whole or in
part, a claim of the United States against an employee for an erroneous
payment of pay and allowances, travel, transportation, and relocation
expenses and allowances, aggregating less than $5,000 per claim, in
accordance with the limitations and standards in 5 U.S.C.Sec. 5584.
b. Treasury's Deputy Chief Financial Officer is delegated the
authority to waive, in whole or in part, a claim of the United States
against an employee for an erroneous payment of pay and allowances,
travel, transportation, and relocation expenses and allowances,
aggregating $5,000 or more per claim, in accordance with the limitations
and standards in 5 U.S.C.Sec. 5584.
4. Appeals
a. Requests for waiver of claims aggregating less than $5,000 per
claim which are denied in whole or in part may be appealed to the Deputy
Chief Financial Officer for the Department of the Treasury.
b. Requests for waiver of claims aggregating $5,000 or more per
claim which are denied in whole or in part may be appealed to the
Assistant Secretary (Management)/Chief Financial Officer.
5. Redelegation
The Deputy Assistant Secretary (Administration), the heads of
bureaus, the Inspector General, and the Inspector General for Tax
Administration may redelegate their respective authority and
responsibility in writing no lower than the bureau deputy chief
financial officer unless authorized by Treasury's Deputy Chief Financial
Officer. Copies of each redelegation shall be submitted to the
Department's Deputy Chief Financial Officer.
6. Responsibilities
a. The Deputy Assistant Secretary (Administration), the heads of
bureaus, the Inspector General, and the Inspector General for Tax
Administration shall:
(1) Promptly notify an employee upon discovery of an erroneous
payment to that employee;
(2) Promptly act to collect the erroneous overpayment, following
established debt collection policies and procedures;
(3) Establish time frames for employees to request a waiver in
writing and for the bureau to review the waiver request. These time
frames must take into consideration the responsibilities of the United
States to take prompt action to pursue enforced collection on overdue
debts, which may arise from erroneous payments.
(4) Notify employees whose requests for waiver of claims aggregating
less than $5,000 per claim are denied in whole or in part of the basis
for the denial and the right to appeal the denial to the Deputy Chief
Financial Officer of the Department of the Treasury. All such appeals
shall:
(a) Be made in writing;
(b) Specify the basis for the appeal;
(c) Include a chronology of the events surrounding the erroneous
payments;
(d) Include a statement regarding any mitigating factors; and
(e) Be submitted to the official who denied the waiver request no
later than 60 days from receipt by the employee of written notice of the
denial of the waiver; and
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(f) Attach at least the following documents: the employee's original
request for a waiver; the bureau's denial of the request; any personnel
actions, e.g., promotions, demotions, step increases, etc. that relate
to the overpayment.
(5) Forward to Treasury's Deputy Chief Financial Officer the appeal
and supporting documentation, the bureau's recommendation as to why the
appeal should be approved or denied; and a statement as to the action
taken by the bureau to avoid a recurrence of the error.
(6) Pay a refund when appropriate if a waiver is granted;
(7) Fulfill all labor relations responsibilities when implementing
this directive; and
(8) Fulfill any other responsibility of the agency imposed by 5
U.S.C.Sec. 5584, or other applicable laws and regulations.
b. Treasury's Deputy Chief Financial Officer shall advise employees
whose requests for waiver of claims aggregating $5,000 or more per claim
are denied in whole or in part of the basis for the denial and the right
to appeal the denial to the Assistant Secretary (Management)/Chief
Financial Officer. All such appeals shall be in the format and contain
the information and documentation described in subsection 6.a.(4),
above. The Deputy Chief Financial Officer shall forward to Assistant
Secretary (Management)/Chief Financial Officer the appeal and supporting
documentation, his/her recommendation as to why the appeal should be
approved or denied, and a statement obtained from the bureau from which
the claim arose as to the action taken by the bureau to avoid a
recurrence of the error.
7. Reporting Requirements
a. Each bureau, the Deputy Assistant Secretary (Administration) for
Departmental Offices, the Inspector General, and the Inspector General
for Tax Administration shall maintain a register of waiver actions
subject to Departmental review. The register shall cover each fiscal
year and be prepared by December 31 of each year for the preceding
fiscal year. The register shall contain the following information:
(1) The total amount waived by the bureau;
(2) The number and dollar amount of waiver applications granted in
full;
(3) The number and dollar amount of waiver applications granted in
part and denied in part, and the dollar amount of each;
(4) The number and dollar amount of waiver applications denied in
their entirety;
(5) The number of waiver applications referred to the Deputy Chief
Financial Officer for initial action or for appeal;
(6) The dollar amount refunded as a result of waiver action by the
bureau; and
(7) The dollar amount refunded as a result of waiver action by the
Deputy Chief Financial Officer or the Assistant Secretary (Management)/
Chief Financial Officer.
b. Each bureau, the Deputy Assistant Secretary (Administration) for
Departmental Offices, the Inspector General, and the Inspector General
for Tax Administration shall retain a written record of each waiver
action for 6 years and 3 months. At a minimum, the written record shall
contain:
(1) The bureau's summary of the events surrounding the erroneous
payment;
(2) Any written comments submitted by the employee from whom
collection is sought;
(3) An account of the waiver action taken and the reasons for such
action; and
(4) Other pertinent information such as any action taken to refund
amounts repaid.
8. Effect of Request for Waiver
A request for a waiver of a claim shall not affect an employee's
opportunity under 5 U.S.C.Sec. 5514(a)(2)(D) for a hearing on the
determination of the agency concerning the existence or the amount of
the debt, or the terms of the repayment schedule. A request by an
employee for a hearing under 5 U.S.C.Sec. 5514(a)(2)(D) shall not
affect an employee's right to request a waiver of the claim. The
determination whether to waive a claim may be made at the discretion of
the deciding official either before or after a final decision is
rendered pursuant to 5 U.S.C.Sec. 5514(a)(2)(D) concerning the
existence or the amount of the debt, or the terms of the repayment
schedule.
9. Guidelines for Determining Requests
a. A request for a waiver shall not be granted if the deciding
official determines there exists, in connection with the claim, an
indication of fraud, misrepresentation, fault, or lack of good faith on
the part of the employee or any other person having an interest in
obtaining a waiver of the claim. There are no exceptions to this rule
for financial hardship or otherwise.
(1) ``Fault'' exists if, in light of all the circumstances, it is
determined that the employee knew or should have known that an error
existed, but failed to take action to have it corrected. Fault can
derive from an act or a failure to act. Unlike fraud, fault does not
require a deliberate intent to deceive. Whether an employee should have
known about an error in pay is determined from the perspective of a
reasonable person. Pertinent considerations in finding fault include
whether:
(a) The payment resulted from the employee's incorrect, but not
fraudulent, statement that the employee should have known was incorrect;
(b) The payment resulted from the employee's failure to disclose
material facts in the
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employee's possession which the employee should have known to be
material; or
(c) The employee accepted a payment, which the employee knew or
should have known to be erroneous.
(2) Every case must be examined in light of its particular facts.
For example, where an employee is promoted to a higher grade but the
step level for the employee's new grade is miscalculated, it may be
appropriate to conclude that there is no fault on the employee's part
because employees are not typically expected to be aware of and
understand the rules regarding determination of step level upon
promotion. On the other hand, a different conclusion as to fault
potentially may be reached if the employee in question is a personnel
specialist or an attorney who concentrates on personnel law.
b. If the deciding official finds an indication of fraud,
misrepresentation, fault, or lack of good faith on the part of the
employee or any other person having an interest in obtaining a waiver of
the claim, then the request for a waiver must be denied.
c. If the deciding official finds no indication of fraud,
misrepresentation, fault, or lack of good faith on the part of the
employee or any other person having an interest in obtaining a waiver of
the claim, the employee is not automatically entitled to a waiver.
Before a waiver can be granted, the deciding official must also
determine that collection of the claim against an employee would be
against equity and good conscience and not in the best interests of the
United States. Factors to consider when determining if collection of a
claim against an employee would be against equity and good conscience
and not in the best interests of the United States include, but are not
limited to:
(1) Whether collection of the claim would cause serious financial
hardship to the employee from whom collection is sought.
(2) Whether, because of the erroneous payment, the employee either
has relinquished a valuable right or changed positions for the worse,
regardless of the employee's financial circumstances.
(a) To establish that a valuable right has been relinquished, it
must be shown that the right was, in fact, valuable; that it cannot be
regained; and that the action was based chiefly or solely on reliance on
the overpayment.
(b) To establish that the employee's position has changed for the
worse, it must be shown that the decision would not have been made but
for the overpayment, and that the decision resulted in a loss.
(c) An example of a ``detrimental reliance'' would be a decision to
sign a lease for a more expensive apartment based chiefly or solely upon
reliance on an erroneous calculation of salary, and the funds spent for
rent cannot be recovered.
(3) The cost of collecting the claim equals or exceeds the amount of
the claim;
(4) The time elapsed between the erroneous payment and discovery of
the error and notification of the employee;
(5) Whether failure to make restitution would result in unfair gain
to the employee;
(6) Whether recovery of the claim would be unconscionable under the
circumstances.
d. The burden is on the employee to demonstrate that collection of
the claim would be against equity and good conscience and not in the
best interest of the United States.
10. Authorities
a. 5 U.S.C.Sec. 5584, ``Claims for Overpayment of Pay and
Allowances, and of Travel, Transportation and Relocation Expenses and
Allowances.''
b. 31 U.S.C.Sec. 3711, ``Collection and Compromise.''
c. 31 U.S.C.Sec. 3716, ``Administrative Offset.''
d. 31 U.S.C.Sec. 3717, ``Interest and Penalty on Claims.''
e. 5 CFR Part 550, subpart K, ``Collection by Offset from Indebted
Government Employees.''
f. 31 CFR Part 5, subpart B, ``Salary Offset.''
g. Determination with Respect to Transfer of Functions Pursuant to
Public Law 104-316, OMB, December 17, 1996.
11. Cancellation
TD 34-01, ``Waiver of Claims for Erroneous Payments,'' dated October
25, 1995, is superseded.
12. Office of Primary Interest
Office of Accounting and Internal Control.
PART 6_APPLICATIONS FOR AWARDS UNDER THE EQUAL ACCESS TO JUSTICE ACT
--Table of Contents
Subpart A_General Provisions
Sec.
6.1 Purpose of these rules.
6.2 When the Act applies.
6.3 Proceedings covered.
6.4 Eligibility of applicants.
6.5 Standards for awards.
6.6 Allowable fees and other expenses.
6.7 Delegations of authority.
Subpart B_Information Required From Applicants
6.8 Contents of application.
6.9 Net worth exhibit.
6.10 Documentation of fees and expenses.
6.11 When an application may be filed.
[[Page 107]]
Subpart C_Procedures for Considering Applications
6.12 Filing and service of documents.
6.13 Answer to application.
6.14 Decision.
6.15 Agency review.
6.16 Judicial review.
6.17 Payment of award.
Authority: Sec. 203(a)(1), Pub. L. 96-481, 94 Stat. 2325 (5 U.S.C.
504(c)(1)).
Source: 47 FR 20765, May 14, 1982, unless otherwise noted.
Subpart A_General Provisions
Sec. 6.1 Purpose of these rules.
The Equal Access to Justice Act, 5 U.S.C. 504 (called ``the Act'' in
this part), provides for the award of attorney fees and other expenses
to eligible individuals and entities who are parties to certain
administrative proceedings (called ``adversary adjudications'') before
agencies of the Government of the United States. An eligible party may
receive an award when it prevails over an agency, unless the agency's
position in the proceeding was substantially justified or special
circumstances make an award unjust. The rules in this part describe the
parties eligible for awards and the proceedings that are covered. They
also explain how to apply for awards, and the procedures and standards
that the Treasury Department will use to make them.
Sec. 6.2 When the Act applies.
The Act applies to any adversary adjudication pending before an
agency at any time between October 1, 1981 and September 30, 1984. This
includes proceedings begun before October 1, 1981, if final agency
action has not been taken before that date, and proceedings pending on
September 30, 1984, regardless of when they were initiated or when final
agency action occurs.
Sec. 6.3 Proceedings covered.
The Act applies to adversary adjudications required to be conducted
by the Treasury Department under 5 U.S.C. 554. Within the Treasury
Department, these proceedings are:
(a) Bureau of Alcohol, Tobacco and Firearms: (1) Permit proceedings
under the Federal Alcohol Administration Act (27 U.S.C. 204); (2) Permit
proceedings under the Internal Revenue Code of 1954 (26 U.S.C. 5171,
5271, 5713); (3) License and permit proceedings under the Federal
Explosives Laws (18 U.S.C. 843).
(b) Comptroller of the Currency:
All proceedings conducted under 12 CFR part 19, subpart A.
Sec. 6.4 Eligibility of applicants.
(a) To be eligible for an award of attorney fees and other expenses
under the Act, the applicant must be a party to the adversary
adjudication for which it seeks an award. The term ``party'' is defined
in 5 U.S.C. 551(3). The applicant must show that it meets all conditions
of eligibility set out in this subpart and has complied with the
requirements in Subpart B of this part.
(b) The types of eligible applicants are as follows:
(1) An individual with a net worth of not more than $1 million;
(2) The sole owner of an unincorporated business who has a net worth
of not more than $5 million, including both personal and business
interests, and not more than 500 employees;
(3) A charitable or other tax-exempt organization described in
section 501(c)(3) of the Internal Revenue Code (26 U.S.C. 501(c)(3))
with not more than 500 employees;
(4) A cooperative association as defined in section 15(a) of the
Agricultural Marketing Act (12 U.S.C. 1141(a)) with not more than 500
employees, or
(5) Any other partnership, corporation, association, or public or
private organization with a net worth of not more than $5 million and
not more than 500 employees.
(c) For the purpose of eligibility, the net worth and number of
employees of an applicant shall be determined as of the date the
proceeding was initiated.
(d) An applicant who owns an unincorporated business will be
considered as an ``individual'' rather than a ``sole owner of an
unincorporated business'' if the matter in controversy is primarily
related to personal interests rather than to business interests.
(e) The employees of an applicant include all persons who regularly
perform services for remuneration for the
[[Page 108]]
applicant, under the applicant's direction and control. Part-time
employees shall be included.
(f) The net worth and number of employees of the applicant and all
of its affiliates shall be aggregated to determine eligibility. Any
individual or group of individuals, corporation or other entity that
directly or indirectly controls or owns a majority of the voting shares
of another business, or controls in any manner the election of a
majority of that business's board of directors, trustees, or other
persons exercising similar functions, will be considered an affiliate of
that business for purposes of this part, unless the adjudicative officer
determines that such treatment would be unjust and contrary to the
purposes of the Act in light of the actual relationship between the
afffiliated entities. In addition, the adjudicative officer may
determine that financial relationships of the applicant other than those
described in this paragraph constitute special circumstances that would
make an award unjust.
(g) An applicant that participates in a proceeding primarily on
behalf of one or more other persons or entities that would be ineligible
is not itself eligible for an award.
Sec. 6.5 Standards for awards.
(a) A prevailing applicant may receive an award for fees and
expenses incurred in connection with the final disposition of a
proceeding, unless (1) the position of the agency was substantially
justified, or (2) special circumstances make the award unjust. No
presumption arises that the agency's position was not substantially
justified simply because the agency did not prevail.
(b) An award will be reduced or denied if the applicant has unduly
or unreasonably protracted the proceeding or if special circumstances
make the award sought unjust.
Sec. 6.6 Allowable fees and other expenses.
(a) The following fees and other expenses are allowable under the
Act:
(1) Reasonable expenses of expert witnesses;
(2) Reasonable cost of any study, analysis, engineering report,
test, or project which the agency finds necessary for the preparation of
the party's case;
(3) Reasonable attorney or agent fees.
(b) The amount of fees awarded will be based upon the prevailing
market rates for the kind and quality of services furnished, except that
(1) Compensation for an expert witness will not exceed the highest
rate paid by the agency for expert witnesses; and
(2) Attorney or agent fees will not be in excess of $75 per hour.
Sec. 6.7 Delegations of authority.
The Director, Bureau of Alcohol, Tobacco and Firearms and the
Comptroller of the Currency are authorized to take final action on
matters pertaining to the Equal Access to Justice Act, 5 U.S.C. 504, in
proceedings listed inSec. 6.3 under the respective bureau or office.
The Secretary of the Treasury may by order delegate authority to take
final action on matters pertaining to the Equal Access to Justice Act in
particular cases to other subordinate officials.
Subpart B_Information Required From Applicants
Sec. 6.8 Contents of application.
(a) An application for an award of fees and expenses under the Act
shall identify the applicant and the proceeding for which an award is
sought. The application shall show that the applicant has prevailed and
identify the position of the agency in the proceeding that the applicant
alleges was not substantially justified. The application shall state the
basis for the applicant's belief that the position was not substantially
justified. Unless the applicant is an individual, the application shall
also state the number of employees of the applicant and describe briefly
the type and purpose of its organization or business.
(b) The application shall also include a statement that the
applicant's net worth does not exceed $1 million (if an individual) or
$5 million (for all other applicants, including their affiliates).
[[Page 109]]
However, an applicant may omit this statement if:
(1) It attaches a copy of a ruling by the Internal Revenue Service
that it qualifies as an organization described in section 501(c)(3) of
the Internal Revenue Code (26 U.S.C. 501(c)(3)) or, in the case of a
tax-exempt organization not required to obtain a ruling from the
Internal Revenue Service on its exempt status, a statement that
describes the basis for the applicant's belief that it qualifies under
such section; or
(2) It states that it is a cooperative association as defined in
section 15(a) of the Agricultural Marketing Act (12 U.S.C. 1141j(a)).
(c) The application shall itemize the amount of fees and expenses
for which an award is sought.
(d) The application may also include any other matters that the
applicant wishes the agency to consider in determining whether and in
what amount an award should be made.
(e) The application shall be signed by the applicant or an
authorized officer with respect to the eligibility of the applicant and
by the attorney of the applicant with respect to fees and expenses
sought. It shall also contain or be accompanied by a written
verification under oath or under penalty of perjury that the information
provided in the application is true and correct.
(Approved by the Office of Management and Budget under control number
1512-0444, for applications filed with the Bureau of Alcohol, Tobacco
and Firearms)
(5 U.S.C. 552(a) (80 Stat. 383, as amended))
[47 FR 20765, May 14, 1982, as amended at 49 FR 14944, Apr. 16, 1984]
Sec. 6.9 Net worth exhibit.
(a) Each applicant except a qualified tax-exempt organization, or
cooperative association must provide with its application a detailed
exhibit showing the net worth of the applicant and any affiliates (as
defined inSec. 6.4(f)) when the proceeding was initiated. In the case
of national banking associations, ``net worth'' shall be considered to
be the total capital and surplus as reported, in conformity with the
applicable instructions and guidelines, on the bank's last Consolidated
Report of Condition filed before the initiation of the underlying
proceeding.
(b) The exhibit may be in any form convenient to the applicant that
provides full disclosure of the applicant's and its affiliates assets
and liabilities and is sufficient to determine whether the applicant
qualifies under the standards in this part. The adjudicative officer may
require an applicant to file additional information to determine its
eligibility for an award.
Sec. 6.10 Documentation of fees and expenses.
(a) The application shall be accompanied by full documentation of
the fees and expenses, including the cost of any study, engineering
report, test, or project, for which an award is sought.
(b) The documentation shall include an affidavit from any attorney,
agent, or expert witness representing or appearing in behalf of the
party, stating the actual time expended and the rate at which fees and
other expenses were computed and describing the specific services
performed.
(1) The affidavit shall state the services performed. In order to
establish the hourly rate, the affidavit shall state the hourly rate
which is billed and paid by the majority of clients during the relevant
time periods.
(2) If not hourly rate is paid by the majority of clients because,
for instance, the attorney or agent represents most clients on a
contingency basis, the attorney or agent shall provide information about
two attorneys or agents with similar experience, who perform similar
work, stating their hourly rate.
(c) The documentation shall also include a description of any
expenses for which reimbursement is sought and a statement of the
amounts paid and payable by the applicant or by any other person or
entity for the services provided.
(d) The adjudicative officer may require the applicant to provide
vouchers, receipts, or other substantiation for any expenses claimed.
Sec. 6.11 When an application may be filed.
(a) An application may be filed whenever the applicant has prevailed
in the
[[Page 110]]
proceeding but in no case later than 30 days after the agency's final
disposition of the proceeding.
(b) If review or reconsideration is sought or taken of a decision as
to which an appplicant believes it has prevailed, proceedings for the
award of fees shall be stayed pending final disposition of the
underlying controversy.
Subpart C_Procedures for Considering Applications
Sec. 6.12 Filing and service of documents.
Any application for an award or other pleading or document related
to an application shall be filed and served on all parties to the
proceeding in the same manner as other pleadings in the proceeding.
Sec. 6.13 Answer to application.
(a) Within 30 days after service of an application, counsel
representing the agency against which an award is sought shall file an
answer to the application.
(b) If agency counsel and the applicant believe that the issues in
the fee application can be settled, they may jointly file a statement of
their intent to negotiate a settlement. The filing of this statement
shall extend the time for filing an answer for an additional 60 days and
further extensions may be granted by the adjudicative officer upon
request by agency counsel and the applicant.
(c) The answer shall explain any objections to the award requested
and identify the facts relied on in support of agency counsel's
position. If the answer is based on any alleged facts not already in the
record of the proceeding, agency counsel shall include with the answer
supporting affidavits.
Sec. 6.14 Decision.
The adjudicative officer shall issue an initial decision on the
application within 60 days after completion of proceedings on the
application. The decision shall include written findings and conclusions
on the applicant's eligibility and status as a prevailing party, and an
explanation of the reasons for any difference between the amount
requested and the amount awarded. The decision shall also include, if at
issue, findings on whether the agency's position was substantially
justified, whether the applicant unduly protracted the proceedings, or
whether special circumstances make an award unjust.
Sec. 6.15 Agency review.
Either the applicant or agency counsel may seek review of the
initial decision on the fee application, or the agency may decide to
review the decision on its own initiative. If neither the applicant nor
agency counsel seeks a review and the agncy does not take review on its
own initiative, the initial decision on the application shall become a
final decision of the agency 30 days after it is issued. Whether to
review a decision is a matter within the discretion of the agency. If
review is taken, the agency will issue a final decision on the
application or remand the application to the adjudicative officer for
further proceedings.
Sec. 6.16 Judicial review.
Judicial review of final agency decisions on awards may be sought as
provided in 5 U.S.C. 504(c)(2).
Sec. 6.17 Payment of award.
An applicant seeking payment of an award shall submit to the agency
a copy of the agency's final decision granting the award, accompanied by
a statement that the applicant will not seek review of the decision in
the United States courts. An applicant shall be paid the amount awarded
unless judicial review of the award or of the underlying decision of the
adversary adjudication has been sought by the applicant or any other
party to the proceeding.
PART 7_EMPLOYEE INVENTIONS--Table of Contents
Sec.
7.1 Purpose.
7.2 Responsibilities of the Department.
7.3 Responsibilities of heads of offices.
7.4 Responsibilities of the General Counsel.
7.5 Responsibilities of employees.
7.6 Effect of awards.
7.7 Appeals.
7.8 Delegation.
Authority: 80 Stat. 379; 5 U.S.C. 301, sec. 6, E.O. 10096; 3 CFR,
1949-1953 Comp., p. 292, as amended by E.O. 10930; 3 CFR, 1959-1963
Comp., p. 456.
[[Page 111]]
Source: 33 FR 10088, July 13, 1968, unless otherwise noted.
Sec. 7.1 Purpose.
Provisions defining the right, title, and interest of the Government
in and to an invention made by a Government employee under various
circumstances and the duties of Government agencies with respect thereto
are set forth in Executive Order 10096, 15 FR 389, as amended (35 U.S.C.
266 note). Further definition of the circumstances under which the
Government will acquire the right to a patent in such an invention or a
nonexclusive, irrevocable, royalty-free license in the invention, and
the procedures for the determination of these interests, are set forth
in the regulations issued under that Executive order by the Patent
Office, 37 CFR part 100. The purpose of this part 7 is to implement for
the Treasury Department the foregoing Executive order and regulations of
the Patent Office by (a) bringing to the attention of Treasury employees
the law and procedure governing their rights to, and interest in,
inventions made by them, (b) defining responsibility within the
Department for making the necessary determinations, and, (c)
establishing internal procedures for action in conformity with the
Executive order and the Patent Office regulations.
Sec. 7.2 Responsibilities of the Department.
The responsibilities of the Treasury Department are to determine
initially (a) the occurrence of an invention by an employee, (b) his
rights in the invention and the rights of the Government therein, and
(c) whether patent protection will be sought in the United States by the
Department, and to furnish the required reports to the Patent Office.
Sec. 7.3 Responsibilities of heads of offices.
(a) Heads of bureaus or offices in the Department shall be
responsible for determining initially whether the results of research,
development, or other activity of an employee within that bureau or
office constitute an invention which falls within the purview of
Executive Order 10096, as amended, and is to be handled in accordance
with the regulations in this part.
(b) Heads of bureaus or offices are responsible for obtaining from
the employee the necessary information and, if the determination under
paragraph (a) of this section is affirmative, preparing on behalf of the
bureau or office a description of the invention and its relationship to
the employee's duties and work assignments.
(c) Heads of bureaus or offices, after such examination and
investigation as may be necessary, shall refer to the General Counsel
all information obtained concerning the invention and such determination
as the head of the bureau or office has made with respect to the
character of the activity as an invention. These reports shall include
any determination as to the giving of a cash award to the employee for
his performance relating to that invention.
Sec. 7.4 Responsibilities of the General Counsel.
(a) The General Counsel shall be responsible for determining,
subject to review by the Commissioner of Patents, the respective rights
of the Government and of the inventor in and to any invention made by an
employee of the Department.
(b) On the basis of the foregoing determination, the General Counsel
shall determine whether patent protection will be sought by the
Department for such an invention.
(c) The General Counsel will prepare and furnish to the Patent
Office the reports required by the regulations of that Office and will
serve as the liaison officer between the Department and the Commissioner
of Patents.
Sec. 7.5 Responsibilities of employees.
All employees are required to report to the heads of their bureaus
or offices any result of research, development, or other activity on
their part which may constitute an invention and the circumstances under
which this possible invention came into being.
Sec. 7.6 Effect of awards.
The acceptance by an employee of a cash award for performance which
constitutes an invention shall, in accordance with 5 U.S.C. 4502(c),
constitute
[[Page 112]]
an agreement that the use by the Government of the idea, method, or
device for which the award is made does not form the basis of any
further claim against the Government by the employee, his heirs or
assigns.
Sec. 7.7 Appeals.
(a) Any employee who is aggrieved by a determination made by the
head of his bureau or office under this part may obtain a review of the
determination by filing an appeal with the General Counsel within 30
days after receiving the notice of the determination complained of.
(b) Any employee who is aggrieved by a determination made by the
General Counsel under this part may obtain a review of the determination
by filing a written appeal with the Commissioner of Patents within 30
days after receiving notice of the determination complained of, or
within such longer period as the Commissioner may provide. The appeal to
the Commissioner shall be processed in accordance with the provisions in
the regulations of the Patent Office for an appeal from an agency
determination.
Sec. 7.8 Delegation.
The heads of bureaus or offices and the General Counsel may
delegate, as appropriate, the performance of the responsibilities
assigned to them under this part.
PART 8_PRACTICE BEFORE THE BUREAU OF ALCOHOL, TOBACCO AND FIREARMS--
Table of Contents
Subpart A_General Requirements
Sec.
8.1 Scope.
8.2 Persons who may practice.
8.3 Conference and practice requirements.
8.4 Director of Practice.
8.5 Records.
8.6 Special orders.
Subpart B_Definitions
8.11 Meaning of terms.
Subpart C_Enrollment Procedures
8.21 Eligibility for enrollment.
8.22 Application for enrollment.
8.23 Denial of enrollment; appeal.
8.24 Enrollment cards.
8.25 Renewal of enrollment card.
8.26 Change in enrollment.
8.27 Enrollment registers.
8.28 Termination of enrollment.
8.29 Limited practice without enrollment.
Subpart D_Duties and Restrictions Relating to Practice
8.31 Furnishing of information.
8.32 Prompt disposition of pending matters.
8.33 Accuracy.
8.34 Knowledge of client's omission.
8.35 Assistance from disbarred or suspended persons and former Treasury
employees.
8.36 Practice by partners of Government employees.
8.37 Practice by former Government employees.
8.38 Notaries.
8.39 Fees.
8.40 Conflicting interests.
8.41 Solicitation.
8.42 Practice of law.
Subpart E_Disciplinary Proceedings
8.51 Authority to disbar or suspend.
8.52 Disreputable conduct.
8.53 Initiation of disciplinary proceedings.
8.54 Conferences.
8.55 Contents of complaint.
8.56 Service of complaint and other papers.
8.57 Answer.
8.58 Supplemental charges.
8.59 Proof; variance; amendment of pleadings.
8.60 Motions and requests.
8.61 Representation.
8.62 Administrative Law Judge.
8.63 Hearings.
8.64 Evidence.
8.65 Depositions.
8.66 Transcript.
8.67 Proposed findings and conclusions.
8.68 Decision of Administrative Law Judge.
8.69 Appeal to the Secretary.
8.70 Decision of the Secretary.
8.71 Effect of disbarment or suspension.
8.72 Petition for reinstatement.
Authority: Sec. 3, 23 Stat. 258 (31 U.S.C. 1026); 5 U.S.C. 301, 500,
551-559; and Reorganization Plan No. 26 of 1950, 15 FR 4935, 64 Stat.
1280, as amended.
Source: 42 FR 33026, June 29, 1977, unless otherwise noted.
Subpart A_General Requirements
Sec. 8.1 Scope.
This part contains rules governing the recognition of attorneys,
certified public accountants, enrolled practitioners, and other persons
representing
[[Page 113]]
clients before the Bureau of Alcohol, Tobacco and Firearms.
Sec. 8.2 Persons who may practice.
(a) Attorneys. Any attorney who is not currently under suspension or
disbarment from practice before the Bureau of Alcohol, Tobacco and
Firearms, may practice before the Bureau upon filing a written
declaration with the Bureau, that he or she is currently qualified as an
attorney and is authorized to represent the particular party on whose
behalf he or she acts.
(b) Certified public accountants. Any certified public accountant
who is not currently under suspension or disbarment before the Bureau of
Alcohol, Tobacco and Firearms, may practice before the Bureau upon
filing a written declaration with the Bureau, that he or she is
currently qualified as a certified public accountant and is authorized
to represent the particular party on whose behalf he or she acts.
(c) Enrollment practitioners. Any person enrolled as a practitioner
under the provisions of subpart C of this part and who is not under
suspension or disbarment from enrollment may practice before the Bureau.
(d) Limited practitioners. Any person qualified for limited practice
without enrollment under the provisions ofSec. 8.29 may practice
before the Bureau.
(e) Restrictions on Government officers and employees. Any officer
or employee of the United States in the executive, legislative, or
judicial branch of the Government, or in any agency of the United
States, including the District of Columbia, who is otherwise eligible to
practice under the provisions of this part, may represent parties before
the Bureau when doing so in the conduct of his or her official duties. A
Government officer or employee may not otherwise practice before the
Bureau except that, subject to the requirements of 18 U.S.C. 205, he or
she may represent a member of his or her immediate family or a person or
estate for which he or she serves as guardian, executor, administrator,
trustee or other personal fiduciary. Member of Congress or Resident
Commissioners (elect or serving) may not practice before the Bureau in
connection with any matter for which they directly or indirectly seek
any compensation.
(f) Restrictions on State officers and employees. No officer or
employee of any State, or subdivision thereof, whose official
responsibilities require him or her to pass upon, investigate, or deal
with any State law or regulation concerning alcohol, tobacco, firearms,
explosives matters or wagering, may practice before the Bureau if his or
her official responsibility may disclose pertinent facts or information
relating to matters administered by the Bureau.
(g) Customhouse brokers. Customhouse brokers, licensed by the
Commissioner of Customs according to 19 CFR part 111, may represent a
party for whom they have acted as a customhouse broker before the Bureau
with respect to matters relating to the importation or exportation of
merchandise under customs or intenal revenue laws.
(Approved by the Office of Management and Budget under control number
1512-0418)
(18 U.S.C. 203, 205; 5 U.S.C. 552(a) (80 Stat. 383, as amended))
[42 FR 33026, June 29, 1977, as amended at 49 FR 14944, Apr. 16, 1984]
Sec. 8.3 Conference and practice requirements.
Conference and practice requrements of the Bureau of Alcohol,
Tobacco and Firearms, including requirements for powers of attorney are
set forth in:
(a) 26 CFR part 601, subpart E (or those regulations as recodified
in 27 CFR part 71 subsequent to the effective date of these regulations,
31 CFR part 8) with respect to all representations before the Bureau
except those concerning license or permit proceedings;
(b) 27 CFR part 200 with respect to proceedings concerning permits
issued under the Federal Alcohol Administration Act or the Internal
Revenue Code;
(c) 27 CFR 47.44 with respect to proceedings concerning licenses
issued under the Arms Export Control Act (22 U.S.C. 2778);
(d) 27 CFR part 178, subpart E, with respect to proceedings
concerning licenses issued under the Gun Control Act of 1968 (18 U.S.C.
Chapter 44); and
[[Page 114]]
(e) 27 CFR part 181, subpart E, with respect to proceedings
concerning licenses or permits issued under the Organized Crime Control
Act of 1970 (18 U.S.C. Chapter 40).
Sec. 8.4 Director of Practice.
(a) Appointment. The Secretary shall appoint the Director of
Practice. In the event of the absence of the Director of Practice or a
vacancy in that office, the Secretary shall designate an officer or
employee of the Treasury Department to act as Director of Practice.
(b) Duties. The Director of Practice, Office of the Secretary of the
Treasury, shall: Act upon appeals from decisions of the Director denying
applications for enrollment to practice before the Bureau; institute and
provide for the conduct of disciplinary proceedings relating to
attorneys, certified public accountants, and enrolled practitioners;
make inquiries with respect to matters under his or her jurisdiction;
and perform other duties as are necessary or appropriate to carry out
his or her functions under this part or as are prescribed by the
Secretary.
Sec. 8.5 Records.
(a) Availability. Registers of all persons admitted to practice
before the Bureau, and of all persons disbarred or suspended from
practice, which are required to be maintained by the director under the
provisions ofSec. 8.27, will be available for public inspection at the
Office of the Director. Other records may be disclosed upon specific
request in accordance with the disclosure regulations of the Bureau (27
CFR part 71) and the Office of the Secretary.
(b) Disciplinary proceedings. The Director, may grant a request by
an attorney, certified public accountant, or enrolled practitioner to
make public a hearing in a disciplinary proceeding, conducted under the
provisions of subpart E of this part concerning the attorney, certified
public accountant or enrolled practioner, and to make the record of the
proceeding available for public inspection by interested persons, if an
agreement is reached by stipulation in advance to prevent disclosure of
any information which is confidential, in accordance with applicable
laws and regulations.
Sec. 8.6 Special orders.
The secretary reserves the power to issue special orders as he or
she may deem proper in any cases within the scope of this part.
Subpart B_Definitions
Sec. 8.11 Meaning of terms.
As used in this part, terms shall have the meaning given in this
section. Words in the plural shall include the singular, and vice versa.
The terms include and including do not exclude things not enumerated
which are in the same general class.
Administrative Law Judge. The person appointed pursuant to 5 U.S.C.
3105, designated to preside over any administrative proceedings under
this part.
Attorney. A person who is a member in good standing of the bar of
the highest court of any State, possession, territory, Commonwealth, or
the District of Columbia.
Bureau. The Bureau of Alcohol, Tobacco and Firearms, the Department
of the Treasury, Washington, DC 20226.
Certified public accountant. Any person who is qualified to practice
as a certified public accountant in any State, possession, territory,
Commonwealth, or the District of Columbia.
CFR. The Code of Federal Regulations.
Director. The Director, Bureau of Alcohol, Tobacco and Firearms, the
Department of the Treasury, Washington, DC.
Enrolled practitioner. Any person enrolled to practice before the
Bureau of Alcohol, Tobacco and Firearms pursuant to Subpart C of this
part.
Practice before the Bureau. This comprehends all matters connected
with presentation to the Bureau or any of its officers or employees
relating to a client's rights, privileges or liabilities under laws or
regulations administered by the Bureau. Presentations include the
preparation and filing of necessary documents, correspondence with and
communications to the Bureau, and the representation of a client at
conferences, hearings, and meetings. Preparation of a tax return,
appearance of an individual as a witness for any party, or furnishing
information at the
[[Page 115]]
request of the Bureau of any of its officers or employees is not
considered practice before the Bureau.
Secretary. The Secretary of the Treasury.
U.S.C. The United States Code.
Subpart C_Enrollment Procedures
Sec. 8.21 Eligibility for enrollment.
(a) General qualifications. The Director may grant enrollment to
practice to any person who has not engaged in conduct which would
justify the disbarment or suspension of any attorney, certified public
accountant, or enrolled practioner. Each person shall demonstrate to the
satisfaction of the Director that he or she possesses the necessary
technical qualifications to enable him or her to render valuable service
before the Bureau, and that he or she is otherwise competent to advise
and assists in the presentation of matters before the Bureau.
(b) Technical qualifications. The Director may grant enrollment to
practice only to persons possessing technical knowledge of the laws and
regulations administered by the Bureau.
(1) Minimum criteria required of an enrolled practioner will consist
of: 5 years employment with the Treasury Department in a responsible
position which would familiarize the person with applicable laws and
regulations; or 5 years employment in a regulated industry in a
responsible position which would familiarize the person with applicable
laws and regulations; or possession of a law degree; or other
significant experience such as the prior respresentation of persons
before the Internal Revenue Service or the Bureau of Alcohol, Tobacco
and Firearms.
(2) An enrolled paractioner may demonstrate technical knowledge in
one or more of the several areas of laws and regulations administered by
the Bureau (alcohol, tobacco firearms, or explosives matters).
(c) Natural persons. Enrollment to practice may only be granted to
natural persons who have become 18 years of age.
(d) Attorneys, certified public accountants. Enrollment if not
available to persons who are attorneys or certified public accountants
who qualify to practice without enrollment underSec. 8.2 (a) or (b).
[42 FR 33026, June 29, 1977; 42 FR 36455, July 15, 1977]
Sec. 8.22 Application for enrollment.
(a) Information to be furnished. An applicant for enrollment to
practice shall state his or her name, address, and business address,
citizenship, and age on the application. The applicant shall also state
if he or she has ever been suspended or disbarred as an attorney or
certified public accountant, or if the applicant's right to practice has
ever been revoked by any court, commission, or administrative agency in
any jurisdiction. The applicant shall set forth his or her technical
qualifications as required bySec. 8.21(b) which enable him or her to
render valuable service before the Bureau. The applicant shall indicate
which area or areas of Bureau matters in which he or she desires to
practice (alcohol, tobacco, firearms, or explosives matters).
(b) Fee. Each application for enrollment will be accompanied by a
check or money order in the amount of $25, payable to the Bureau of
Alcohol, Tobacco and Firearms. This fee will be retained by the United
States whether or not the applicant is granted enrollment. Agents who
are enrolled to practice before the Internal Revenue Service prior to
September 27, 1977, need not include this fee and should indicate their
enrollment number on the application.
(c) Execution under oath. All applications for enrollment will be
executed under oath or affirmation.
(d) Filing. Applications for enrollment will be filed with the
Assistant Director, Regulatory Enforcement, Bureau of Alcohol, Tobacco
and Firearms, 1200 Pensylvania Avenue NW., Washington, DC 20226.
(e) Additional information. The Director, as a condition to
consideration for enrollment, may require the applicant to file
additional information as necessary to determine if the applicant is
qualified. The Director shall, upon written request, afford an applicant
the
[[Page 116]]
opportunity to be heard with respect to his or her application for
enrollment.
(Approved by the Office of Management and Budget under control number
1512-0418)
(Sec. 501, Pub. L. 82-137, 65 Stat. 290 (31 U.S.C. 483a); 5 U.S.C.
552(a) (80 Stat. 383, as amended))
[42 FR 33026, June 29, 1977; 42 FR 36455, July 15, 1977, as amended at
49 FR 14944, Apr. 16, 1984]
Sec. 8.23 Denial of enrollment; appeal.
(a) The Director, in denying an application for enrollment, shall
inform the applicant as to the reasons. The applicant may, within 30
days after receipt of the notice of denial, file a written appeal
together with reasons in support thereof, with the Director of Practice.
The Director of Practice shall render a decision on the appeal as soon
as practicable.
(b) An applicant may, within 30 days after receipt of the decision
of the Director of Practice in sustaining a denial of enrollment, appeal
the decision to the Secretary.
Sec. 8.24 Enrollment cards.
The Director shall issue an enrollment card to each practitioner who
is enrolled to practice before the Bureau. Each enrollment card is valid
for a period of 5 years as long as the holder remains enrolled and in
good standing before the Bureau. Unless advised to the contrary by the
Director, any officer or employee of the Bureau may consider the holder
of an unexpired enrollment card to be authorized to practice before the
Bureau in the subject area or areas indicated upon the card (alcohol,
tobacco, firearms, or explosives matters).
Sec. 8.25 Renewal of enrollment card.
(a) Period of renewal. An enrolled practitioner may apply for
renewal of his or her enrollment card during a 12-month period prior to
the expiration of the enrollment card.
(b) Application. Each enrolled practitioner applying for a renewal
of enrollment shall apply to the Director. The enrolled practitioner
shall include in the application all information required bySec. 8.22
except information relating to technical qualifications unless the
enrolled practitioner is applying for enrollment in a subject area or
areas in which he or she was not previously qualified to practice.
(c) Fee. Each application for renewal of enrollment will be
accompanied by a check or money order in the amount of $5, payable to
the Bureau of Alcohol, Tobacco and Firearms.
(Approved by the Office of Management and Budget under control number
1512-0418)
(5 U.S.C. 552(a) (80 Stat. 383, as amended))
[42 FR 33026, June 29, 1977, as amended at 49 FR 14944, Apr. 16, 1984]
Sec. 8.26 Change in enrollment.
(a) Change in area of practice. At any time during a period of
enrollment, an enrolled practitioner may apply to practice in a subject
area or areas in which he or she was not previously qualified to
practice (alcohol, tobacco, firearms, or explosives matters).
(b) Application. Each enrolled practitioner applying for a change in
enrollment shall apply to the Director. The enrolled practitioner shall
include in the application all information required bySec. 8.22 but
shall include information relating to technical qualifications only in
those additional subject areas in which he or she is applying to
practice.
(c) Fee. Each application for change in enrollment will be
accompanied by a check or money order in the amount of $5, payable to
the Bureau of Alcohol, Tobacco and Firearms.
(Approved by the Office of Management and Budget under control number
1512-0418)
(5 U.S.C. 552(a) (80 Stat. 383, as amended))
[42 FR 33026, June 29, 1977, as amended at 49 FR 14944, Apr. 16, 1984]
Sec. 8.27 Enrollment registers.
The Director shall maintain, for public inspection, a register of
all persons enrolled to practice before the Bureau and the subject areas
in which each person is enrolled to practice, a register of all persons
disbarred or suspended from practice, and a register of all persons
whose applications for enrollment before the Bureau have been denied.
[[Page 117]]
Sec. 8.28 Termination of enrollment.
(a) Attorneys, certified public accountants. The enrollment of a
practitioner to whom an enrollment card has been issued will terminate
when that person becomes eligible to practice without enrollment under
Sec. 8.2 (a) or (b), and that person shall surrender his or her
enrollment card to the Director for cancellation.
(b) Expiration of enrollment. The enrollment of any person will
automatically terminate after the date indicated on the enrollment card
unless, during the 12-month period prior to the expiration date, that
person applies for renewal of enrollment with the Director as provided
inSec. 8.25. In this case, the person may continue to practice before
the Bureau until his or her application has been finally determined.
Sec. 8.29 Limited practice without enrollment.
(a) General. Individuals may appear on their own behalf and may
otherwise appear without enrollment, providing they present satisfactory
identification, in the following classes of cases:
(1) An individual may represent another individual who is his or her
regular full-time employer, may represent a partnership of which he or
she is a member or a regular full-time employee, of may represent
without compensation a member of his or her immediate family.
(2) Corporations (including parent corporations, subsidiaries or
affiliated corporations), trusts, estates, associations, or organized
groups may be represented by bona fide officers or regular full-time
employees.
(3) Trusts, receiverships, guardianships, or estates may be
represented by their trustees, receivers, guardians, administrators,
executors, or their regular full-time employees.
(4) Any government unit, agency, or authority may be represented by
an officer or regular employee in the course of his or her official
duties.
(5) Unenrolled persons may participate in rulemaking as provided in
5 U.S.C. 553.
(b) Special appearances. The Director, subject to conditions he or
she deems appropriate, may authorize any person to represent a party
without enrollment, for the purpose of a particular matter.
Subpart D_Duties and Restrictions Relating to Practice
Sec. 8.31 Furnishing of information.
(a) To the Bureau. No attorney, certified public accountant, or
enrolled practitioner may neglect or refuse promptly to submit records
or information in any matter before the Bureau, upon proper and lawful
request by an authorized officer or employee of the Bureau, or may
interfere, or attempt to interfere, with any proper and lawful effort by
the Bureau or its officers or employees, to obtain the requested record
or information, unless he or she believes in good faith and on
reasonable grounds that the record or information is privileged or that
the request for, or effort to obtain, that record or information is of
doubtful legality.
(b) To the Director of Practice. It is the duty of an attorney or
certified public accountant, who practices before the Bureau, or
enrolled practitioner when requested by the Director of Practice, to
provide the Director of Practice with any information he or she may have
concerning violation of the regulations in this part by any person, and
to testify thereto in any proceeding instituted under this part for the
disbarment or suspension of an attorney, certified public accountant, or
enrolled practitioner, unless he or she believes in good faith and on
reasonable grounds that that information is privileged or that the
request is of doubtful legality.
Sec. 8.32 Prompt disposition of pending matters.
No attorney, certified public accountant, or enrolled practitioner
may unreasonably delay the prompt disposition of any matter before the
Bureau.
Sec. 8.33 Accuracy.
Each attorney, certified public accountant, and enrolled
practitioner shall exercise due diligence in:
(a) Preparing or assisting in the preparation of, approving, and
filing returns, documents, affidavits, and other papers relating to
Bureau matters;
[[Page 118]]
(b) Determining the correctness of any representations made by him
or her to the Bureau; and
(c) Determining the correctness of any information which he or she
imparts to a client with reference to any matter administered by the
Bureau.
Sec. 8.34 Knowledge of client's omission.
Each attorney, certified public accountant, or enrolled practitioner
who knows that a client has not complied with applicable law, or has
made an error in or omission from any document, affidavit, or other
paper which the law requires the client to execute, shall advise the
client promptly of the fact of such noncompliance, error, or omission.
Sec. 8.35 Assistance from disbarred or suspended persons and former
Treasury employees.
No attorney, certified public accountant or enrolled practitioner
shall, in practice before the Bureau, knowingly and directly or
indirectly:
(a) Employ or accept assistance from any person who is under
disbarment or suspension from practice before any agency of the Treasury
Department;
(b) Accept employment as associate, correspondent, or subagent from,
or share fees with, any such person;
(c) Accept assistance in a specific matter from any person who
participated personally and substantially in the matter as an employee
of the Treasury Department.
[44 FR 47059, Aug. 10, 1979]
Sec. 8.36 Practice by partners of Government employees.
No partner of an officer or employee of the executive branch of the
U.S. Government, of any independent agency of the United States, or of
the District of Columbia, may represent anyone in any matter
administered by the Bureau in which the Government employee participates
or has participated personally and substantially as a Government
employee, or which is the subject of that employee's official
responsibility.
Sec. 8.37 Practice by former Government employees.
(a) Violation of law. No former officer or employee of the U.S.
Government, of any independent agency of the United States, or of the
District of Columbia, may represent anyone in any matter administered by
the Bureau if the representation would violate any of the laws of the
United States.
(b) Personal and substantial participation. No former officer or
employee of the executive branch of the U.S. Government, of any
independent agency of the United States, or of the District of Columbia,
may represent anyone with repect to any matter under the administration
of the Bureau, if he or she participated personally and substantially in
that matter as a Government employee.
(c) Official responsibility. No former officer or employee of the
executive branch of the U.S. Government, of any indepenednt agency of
the United States, or of the District of Columbia, may within one year
after his or her employment has ceased, appear personally as a
practitioner before the Bureau with respect to any matter administered
by the Bureau if that representation involves a specific matter under
the former employee's official responsibility as a Government employee,
within a one-year period prior to the termination of that
responsibility.
(d) Aid or assistance. No former officer or employee of the Bureau,
who is eligible to practice before the Bureau, may aid or assist any
person in the representation of a specific matter in which the former
officer or employee participated personally and substantially as an
officer or employee of the Bureau.
(18 U.S.C. 207)
Sec. 8.38 Notaries.
No attorney, certified public accountant, or enrolled practitioner
may, with respect to any matter administered by the Bureau, take
acknowledgements, administer oaths, certify papers, or perform any
official act in connection with matters in which he or she is employed
as counsel, attorney, or practioner, or in which he or she
[[Page 119]]
may be in any way interested before the Bureau.
(26 Op. Atty. Gen. 236)
Sec. 8.39 Fees.
No attorney, certified public accountant, or enrolled practitioner
may charge an unconscionable fee for representing a client in any matter
before the Bureau.
Sec. 8.40 Conflicting interests.
No attorney, certified public accountant, or enrolled practitioner
may represent conflicting interests in practice before the Bureau,
except by express consent of all directly interested parties after full
disclosure has been made.
Sec. 8.41 Solicitation.
(a) Advertising and solicitation restrictions. (1) No attorney,
certified public accountant or enrolled practitioner shall, with respect
to any Bureau matter, in any way use or participate in the use of any
form of public communication containing a false, fraudulent, misleading,
deceptive, unduly influencing, coercive or unfair statement or claim.
For the purposes of this subsection, the prohibition includes, but is
not limited to, statements pertaining to the quality of services
rendered unless subject to factual verification, claims of specialized
expertise not authorized by State or Federal agencies having
jurisdiction over the practitioner, and statements or suggestions that
the ingenuity and/or prior record of a representative rather than the
merit of the matter are principal factors likely to determine the result
of the matter.
(2) No attorney, certified public accountant or enrolled
practitioner shall make, directly or indirectly, an uninvited
solicitation of employment, in matters related to the Bureau.
Solicitation includes, but is not limited to, in-person contacts,
telephone communications, and personal mailings directed to the specific
circumstances unique to the recipient. This restriction does not apply
to: (i) Seeking new business from an existing or former client in a
related matter; (ii) solicitation by mailings, the contents of which are
designed for the general public; or (iii) non-coercive in-person
solicitation by those eligible to practice before the Bureau while
acting as an employee, member, or officer of an exempt organization
listed in sections 501(c) (3) or (4) of the Internal Revenue Code of
1954 (26 U.S.C.).
(b) Permissible advertising. (1) Attorneys, certified public
accountants and enrolled practitioners may publish, broadcast, or use in
a dignified manner through any means of communication set forth in
paragraph (d) of this section:
(i) The name, address, telephone number, and office hours of the
practitioner or firm.
(ii) The names of individuals associated with the firm.
(iii) A factual description of the services offered.
(iv) Acceptable credit cards and other credit arrangements.
(v) Foreign language ability.
(vi) Membership in pertinent, professional organizations.
(vii) Pertinent professional licenses.
(viii) A statement that an individual's or firm's practice is
limited to certain areas.
(ix) In the case of an enrolled practitioner, the phrase ``enrolled
to practice before the Bureau of Alcohol, Tobacco and Firearms.''
(x) Other facts relevant to the selection of a practitioner in
matters related to the Bureau which are not prohibited by these
regulations.
(2) Attorneys, certified public accountants and enrolled
practitioners may use, to the extent they are consistent with the
regulations in this section, customary biographical insertions in
approved law lists and reputable professional journals and directories,
as well as professional cards, letterheads and announcements: Provided,
That (i) attorneys do not violate applicable standards of ethical
conduct adopted by the American Bar Association, (ii) certified public
accountants do not violate applicable standards of ethical conduct
adopted by the American Institute of Certified Public Accountants, and
(iii) enrolled practitioners do not violate applicable standards of
ethical conduct adopted by the
[[Page 120]]
National Society of Public Accountants.
(c) Fee information. (1) Attorneys, certified public accountants and
enrolled practitioners may disseminate the following fee information:
(i) Fixed fees for specific routine services.
(ii) Hourly rates.
(iii) Range of fees for particular services.
(iv) Fee charged for an initial consultation.
(2) Attorneys, certified public accountants and enrolled
practitioners may also publish the availability of a written schedule of
fees.
(3) Attorneys, certified public accountants and enrolled
practitioners shall be bound to charge the hourly rate, the fixed fee
for specific routine services, the range of fees for particular
services, or the fee for an initial consultation published for a
reasonable period of time, but no less than thirty days from the last
publication of such hourly rate or fees.
(d) Communications. Communications, including fee information, shall
be limited to professional lists, telephone directories, print media,
permissible mailings as provided in these regulations, radio and
television. In the case of radio and television broadcasting, the
broadcast shall be pre-recorded and the practitioner shall retain a
recording of the actual audio transmission.
(e) Improper associations. An attorney, certified public accountant
or enrolled practitioner may, in matters related to the Bureau, employ
or accept employment or assistance as an associate, correspondent, or
subagent from, or share fees with, any person or entity who, to the
knowledge of the practitioner, obtains clients or otherwise practices in
a manner forbidden under this section: Provided, That an attorney,
certified public accountant or enrolled practitioner does not, directly
or indirectly, act or hold himself out as authorized to practice before
the Bureau in connection with that relationship. Nothing herein shall
prohibit an attorney, certified public accountant, or enrolled
practitioner from practice before the Bureau in a capacity other than
that described above.
[44 FR 47060, Aug. 10, 1979]
Sec. 8.42 Practice of law.
Nothing in the regulations in this part may be construed as
authorizing persons not members of the bar to practice law.
Subpart E_Disciplinary Proceedings
Sec. 8.51 Authority to disbar or suspend.
The Secretary, after due notice and opportunity for hearing, may
suspend or disbar from practice before the Bureau any attorney,
certified public accountant, or enrolled practitioner shown to be
incompetent, disreputable or who refuses to comply with the rules and
regulations in this part or who shall, with intent to defraud, in any
manner willfully and knowingly deceive, mislead, or threaten any client
or prospective client, by word, circular, letter, or by advertisement.
(Sec. 3, 23 Stat. 258 (31 U.S.C. 1026))
Sec. 8.52 Disreputable conduct.
Disreputable conduct for which an attorney, certified public
accountant, or enrolled practitioner may be disbarred or suspended from
practice before the Bureau includes, but is not limited to:
(a) Conviction of any criminal offense under the revenue laws of the
United States; under any other law of the United States which the Bureau
enforces pursuant to Treasury Department Order No. 221 (37 FR 11696)
effective July 1, 1972; or for any offense involving dishonesty or
breach of trust.
(b) Giving false or misleading information, or participating in any
way in the giving of false or misleading information, to the Bureau or
any officer or employee thereof, or to any tribunal authorized to pass
upon matters administered by the Bureau in connection with any matter
pending or likely to be pending before them, knowing the information to
be false or misleading. Facts or other matters contained in testimony,
Federal tax returns, financial statements, applications for enrollment,
affidavits, declarations, or any other document or statement, written or
oral, are included in the term ``information''.
[[Page 121]]
(c) Solicitation of employment as prohibited underSec. 8.41, the
use of false or misleading representations with intent to deceive a
client or a prospective client in order to procure employment, or
intimating that the practitioner is able improperly to obtain special
consideration or action from the Bureau or an officer or employee
thereof.
(d) Willfully failing to make a Federal tax return in violation of
the revenue laws of the United States, or evading, attempting to evade,
or participating in any way in evading or attempting to evade any
Federal tax or payment thereof; knowingly counseling or suggesting to a
client or prospective client an illegal plan to evade Federal taxes or
payment thereof, or concealing assets of himself or herself, or of
another in order to evade Federal taxes or payment thereof.
(e) Misappropriation of, or failure properly and promptly to remit
funds received from a client for the purpose of payment of taxes or
other obligations due the United States.
(f) Directly or indirectly attempting to influence, or offering or
agreeing to attempt to influence, the official action of any officer or
employee of the Bureau by the use of threats, false accusations, duress
or coercion, by the offer of any special inducement or promise of
advantage or by the bestowing of any gift, favor, or thing of value.
(g) Disbarment or suspension from practice as an attorney or
certified public accountant by any duly constituted authority of any
State, possession, Commonwealth, the District of Columbia, or by any
Federal court of record.
(h) Disbarment or suspension from practice as an attorney, certified
public accountant, or other person admitted to practice before the
Internal Revenue Service.
(i) Knowingly aiding and abetting another person to practice before
the Bureau during a period of suspension, disbarment, or ineligibility
of the other person. Maintaining a partnership for the practice of law,
accountancy, or other related professional service with a person who is
under disbarment from practice before the Bureau or the Intenal Revenue
Service is presumed to be a violation of this provision.
(j) Contemptuous conduct in connection with practice before the
Bureau, including the use of abusive language, making false accusations
and statements knowing them to be false, or circulating or publishing
malicious or libelous matter.
(k) Willful violatin of any of the regulations contained in this
part.
[42 FR 33026, June 29, 1977; 42 FR 36455, July 15, 1977]
Sec. 8.53 Initiation of disciplinary proceedings.
(a) Receipt of information. If an officer or employee of the Bureau
has reason to believe that an attorney, certified public accountant, or
enrolled practitioner has violated any of the provisions of this part or
engaged in any disreputable conduct as defined inSec. 8.52, the
employee shall promptly make a report thereof which will be forwarded to
the Director of Practice. Any other person possessing information
concerning violations or disreputable conduct may make a report thereof
to the Director of Practice or to any officer or employee of the Bureau.
(b) Institution of proceeding. When the Director of Practice has
reason to believe that any attorney, certified public accountant, or
enrolled practitioner has violated any provisions of the laws or
regulations governing practice before the Bureau, he or she may
reprimand the person or institute a proceeding for the disbarment or
suspension of that person. The proceeding will be instituted by a
complaint which names the respondent and is signed by the Director of
Practice and filed in his or her office. Except in cases of willfulness,
or when time, the nature of the proceeding, or the public interest does
not permit, the Director of Practice may not institute a proceeding
until he or she has called to the attention of the proposed respondent,
in writing, facts or conduct which warrant institution of a proceeding,
and has accorded the proposed respondent the opportuity to demonstrate
or achieve compliance with all lawful requirements.
[[Page 122]]
Sec. 8.54 Conferences.
(a) General. The Director of Practice may confer with an attorney,
certified public accountant, or enrolled practioner concerning
allegations of misconduct whether or not a proceeding for disbarment or
suspension has been instituted. If a conference results in a stipulation
in connection with a proceeding in which that person is the respondent,
the stipulation may be entered in the record at the instance of either
party to the proceeding.
(b) Resignation or voluntary suspension. An attorney, certified
public accountant, or enrolled practitioner, in order to avoid the
institution or conclusion of a disbarment or suspension proceeding, may
offer his or her consent to suspension from practice before the Bureau.
An enrolled practitioner may also offer a resignation. The Director of
Practice, at his or her discretion, may accept the offered resignation
of an enrolled practitioner and may suspend an attorney, certified
public accountant, or enrolled practitioner in accordance with the
consent offered.
Sec. 8.55 Contents of complaint.
(a) Charges. A complaint will give a plain and concise description
of the allegations which constitute the basis for the proceeding. A
complaint will be deemed sufficient if it fairly informs the respondent
of the charges to that he or she is able to prepare a defense.
(b) Demand for answer. The complaint will give notification of the
place and time prescribed for the filing of an answer by the respondent;
that time will be not less than 15 days from the date of service of the
complaint. Notice will be given that a decision by default may be
rendered against the respondent if the complaint is not answered as
required.
Sec. 8.56 Service of complaint and other papers.
(a) Complaint. A copy of the complaint may be served upon the
respondent by certified mail or by first-class mail. The copy of the
complaint may be delivered to the respondent or the respondent's
attorney or agent of record either in person or by leaving it at the
office or place of business of the respondent, attorney or agent, or the
complaint may be delivered in any manner which has been agreed to by the
respondent. If the service is by certified mail, the post office receipt
signed by or on behalf of the respondent will be proof of service. If
the certified matter is not claimed or accepted by the respondent and is
returned undelivered, complete service may be made upon the respondent
by mailing the complaint to him or her by first-class mail, addressed to
the respondent at the address under which he or she is enrolled or at
the last address known to the Director of Practice. If service is made
upon the respondent or the respondent's attorney or agent in person, or
by leaving the complaint at the office or place of business of the
respondent, attorney or agent, the verified return by the person making
service, setting forth the manner of service, will be proof of service.
(b) Service of other papers. Any paper other than the complaint may
be served upon an attorney, certified public accountant, or enrolled
practitioner as provided in paragraph (a) of this section, or by mailing
the paper by first-class mail to the respondent at the last address
known to the Director of Practice, or by mailing the paper by first-
class mail to the respondent's attorney or agent of record. This mailing
will constitute complete service. Notices may be served upon the
respondent or his attorney or agent by telegram.
(c) Filing of papers. When the filing of a paper is required or
permitted in connection with a disbarment or suspension proceeding, and
the place of filing is not specified by this subpart or by rule or order
of the Administrative Law Judge, the papers will be filed with the
Director of Practice, Treasury Department, Washington, DC 20220. All
papers will be filed in duplicate.
Sec. 8.57 Answer.
(a) Filing. The respondent shall file the answer in writing within
the time specified in the complaint or notice of institution of the
proceeding, unless on application the time is extended by the Director
of Practice or the Administrative Law Judge. The respondent shall file
the answer in duplicate with the director of Practice.
[[Page 123]]
(b) Contents. The respondent shall include in the answer a statement
of facts which constitute the grounds of defense, and shall specifically
admit or deny each allegation set forth in the complaint, except that
the respondent shall not deny a material allegation in the complaint
which he or she knows to be true, or state that he or she is without
sufficient information to form a belief when in fact the respondent
possesses that information. The respondent may also state affirmatively
special matters of defense.
(c) Failure to deny or answer allegations in the complaint. Every
allegation in the complaint which is not denied in the answer is deemed
to be admitted and may be considered as proven, and no further evidence
in respect of that allegation need be adduced at a hearing. Failure to
file an answer within the time prescribed in the notice to the
respondent, except as the time for answer is extended by the Director of
Practice or the Administrative Law Judge, will constitute an admission
of the allegations of the complaint and a waiver of hearing, and the
Administrative Law Judge may make a decision by default without a
hearing or further procedure.
(d) Reply by Director of Practice. No reply to the respondent's
answer is required, and new matter in the answer will be deemed to be
denied, but the Director of Practice may file a reply at his or her
discretion or at the request of the Administrative Law Judge.
Sec. 8.58 Supplemental charges.
If it appears that the respondent in his or her answer, falsely and
in bad faith, denies a material allegation of fact in the complaint or
states that the respondent has no knowledge sufficient to form a belief,
when he or she in fact possesses that information, or if it appears that
the respondent has knowingly introduced false testimony during
proceedings for his or her disbarment or suspension, the Director of
Practice may file supplemental charges against the respondent. These
supplemental charges may be tried with other charges in the case,
provided the respondent is given due notice and is afforded an
opportunity to prepare to a defense to them.
Sec. 8.59 Proof; variance; amendment of pleadings.
In the case of a variance between the allegations in a pleading, the
Administrative Law Judge may order or authorize amendment of the
pleading to conform to the evidence. The party who would otherwise be
prejudiced by the amendment will be given reasonable opportunty to meet
the allegation of the pleading as amended, and the Administrative Law
Judge shall make findings on an issue presented by the pleadings as so
amended.
Sec. 8.60 Motions and requests.
Motions and requests may be filed with the Director of Practice or
with the Administrative Law Judge.
Sec. 8.61 Representation.
A respondent or proposed respondent may appear in person or be
represented by counsel or other representative who need not be enrolled
to practice before the Bureau. The Director of Practice may be
represented by an Attorney or other employee of the Treasury Department.
Sec. 8.62 Administrative Law Judge.
(a) Appointment. An Administrative Law Judge, appointed as provided
by 5 U.S.C. 3105, shall conduct proceedings upon complaints for the
disbarment or suspension of attorneys, certified public accountants, or
enrolled practitioners.
(b) Responsibilities. The Administrative Law Judge in connection
with any disbarment or suspension proceeding shall have authority to:
(1) Administer oaths and affirmation;
(2) Make rulings upon motions and requests; these rulings may not be
appealed prior to the close of the hearing except at the discretion of
the Administrative Law Judge in extraordinary circumstances;
(3) Rule upon offers of proof, receive relevant evidence, and
examine witnesses;
(4) Take or authorize to the taking of depositions;
(5) Determine the time and place of hearing and regulate its course
and conduct;
[[Page 124]]
(6) Hold or provide for the holding of conferences to settle or
simplify the issues by consent of the parties;
(7) Receive and consider oral or written arguments on facts or law;
(8) Make initial decisions;
(9) Adopt rules of procedure and modify them from time to time as
occasion requires for the orderly disposition of proceedings; and
(10) Perform acts and take measures as necessary to promote the
efficient conduct of any proceeding.
Sec. 8.63 Hearings.
(a) Conduct. The Administrative Law Judge shall preside at the
hearing on a complaint for the disbarment or suspension of an attorney,
certified public accountant, or enrolled practitioner. Hearings will be
stenographically recorded and transcribed and the testimony of witnesses
will be received under oath or affirmation. The Administrative Law Judge
shall conduct hearings pursuant to 5 U.S.C. 556.
(b) Failure to appear. If either party to the proceedings fails to
appear at the hearing, after due notice has been sent, the
Administrative Law Judge may deem them to have waived the right to a
hearing and may make a decision against the absent party by default.
Sec. 8.64 Evidence.
(a) Rules of evidence. The rules of evidence prevailing in courts of
law and equity are not controlling in hearings. However, the
Administrative Law Judge shall exclude evidence which is irrelevant,
immaterial, or unduly repetitious.
(b) Depositions. Depositions of witnesses taken pursuant toSec.
8.65 may be admitted as evidence.
(c) Government documents. Official documents, records, and papers of
the Bureau of Alcohol, Tobacco and Firearms and the Office of the
Director of Practice are admissible in evidence without the prouction of
an officer or employee to authenticate them. These documents, records
and papers may be evidenced by a copy attested or identified by an
officer or employee of the Bureau or the Treasury Department.
(d) Exhibits. If any document, record, or other paper is introduced
in evidence as an exhibit, the Administrative Law Judge may authorize
the withdrawal of the exhibit subject to any conditions he or she deems
proper.
(e) Objections. Objections to evidence will be in short form,
stating the grounds of objection and the record may not include
arguments thereon, except as ordered by the Administrative Law Judge.
Rulings on objections will be a part of the record. No exception to the
ruling is necessary to preserve the rights of the parties.
Sec. 8.65 Depositions.
Depositions for use at a hearing may, with the written approval of
the Administrative Law Judge, be taken by either the Director of
Practice or the respondent or their authorized representatives.
Depositions may be taken upon oral or written questioning, upon not less
than 10 days' written notice to the other party before any officer
authorized to administer an oath for general purposes or before an
officer or employee of the Bureau authorized to administer an oath
pursuant to 27 CFR 70.35. The written notice will state the names of the
witnesses and the time and place where the depositions are to be taken.
The requirement of 10 days' notice may be waived by the parties in
writing, and depositions may then be taken from the persons and at the
times and places mutually agreed to by the parties. When a deposition is
taken upon written questioning, any cross-examination will be upon
written questioning. Copies of the written questioning will be served
upon the other party with the notice, and copies of any written cross-
interrogation will be mailed or delivered to the opposing party at least
5 days before the date of taking the depositions, unless the parties
mutually agree otherwise. A party on whose behalf a deposition is taken
must file it with the Administrative Law Judge and serve one copy upon
the opposing party. Expenses in the reproduction of depositions will be
borne by the party at whose instance the deposition is taken.
Sec. 8.66 Transcript.
In cases in which the hearing is stenographically reported by a
Government contract reporter, copies of the
[[Page 125]]
transcript may be obtained from the reporter at rates not to exceed the
maximum rates fixed by contract between the Government and the reporter.
If the hearing is stenographically reported by a regular employee of the
Bureau, a copy of the hearing will be supplied to the respondent either
without charge or upon the payment of a reasonable fee. Copies of
exhibits introduced at the hearing or at the taking of depositions will
be supplied to the parties upon the payment of a reasonable fee.
(Sec. 501, Pub. L. 82-137, 65 Stat. 290 (31 U.S.C. 483a))
Sec. 8.67 Proposed findings and conclusions.
Except in cases when the respondent has failed to answer the
complaint or when a party has failed to appear at the hearing, the
Administrative Law Judge, prior to making his or her decision, shall
afford the parties a reasonable opportunity to submit proposed findings
and conclusions and their supporting reasons.
Sec. 8.68 Decision of Administrative Law Judge.
As soon as practicable after the conclusion of a hearing and the
receipt of any proposed findings and conclusions timely submitted by the
parties, the Administrative Law Judge shall make the initial decision in
the case. The decision will include (a) a statement of findings and
conclusions, as well as the reasons or basis therefor, upon all the
material issues of fact, law, or discretion presented on the record, and
(b) an order of disbarment, suspension, or reprimand or an order of
dismissal of the complaint. The Administrative Law Judge shall file the
decision with the Director of Practice and shall transmit a copy to the
respondent or the respondent's attorney of record. In the absence of an
appeal to the Secretary, or review of the decision upon motion of the
Secretary, the decision of the Administrative Law Judge will, without
further proceedings, become the decision of the Secretary of the
Treasury 30 days from the date of the Administrative Law Judge's
decision.
Sec. 8.69 Appeal to the Secretary.
Within 30 days from the date of the Administrative Law Judge's
decision, either party may appeal to the Secretary. The appeal will be
filed with the Director of Practice in duplicate and will include
exceptions to the decision of the Administrative Law Judge and
supporting reasons for those exceptions. If the Director of Practice
files the appeal, he or she shall transmit a copy of it to the
respondent. Within 30 days after receipt of an appeal or copy thereof,
the other party may file a reply brief in duplicate with the Director of
Practice. If the Director of Practice files the reply brief, he or she
shall transmit a copy of it to the respondent. Upon the filing of an
appeal and a reply brief, if any, the Director of Practice shall
transmit the entire record to the Secretary.
Sec. 8.70 Decision of the Secretary.
On appeal from or review of the intial decision of the
Administrative Law Judge, the Secretary shall make the agency decision.
In making this decision, the Secretary shall review the record or those
portions of the records as may be cited by the parties in order to limit
the issues. The Director of Prasctice shall transmit a copy of the
Secretary's decision to the respondent.
Sec. 8.71 Effect of disbarment or suspension.
(a) Disbarment. If the final order against the respondent is for
disbarment, the respondent will not thereafter be permitted to practice
before the Bureau unless authorized to do so by the Director of Practice
pursuant toSec. 8.72.
(b) Suspension. If the final order against the respondent is for
suspension, the respondent will not thereafter be permitted to practice
before the Bureau during the period of suspension.
(c) Surrender of enrollment card. If an enrolled practitioner is
disbarred or suspended, he or she shall surrender the enrollment card to
the Director of Practice for cancellation, in the case of disbarment, or
for retention during the period of suspension.
(d) Notice of disbarment or suspension. Upon the issuance of a final
order for suspension or disbarment, the Director
[[Page 126]]
of Practice shall give notice of the order to appropriate officers and
employees of the Bureau of Alcohol, Tobacco and Firearms and to
interested departments and agencies of the Federal Government. The
Director of Practice may also give notice as he or she may determine to
the proper authorities of the State in which the disbarred or suspended
person was licensed to practice as an attorney or certified public
accountant.
Sec. 8.72 Petition for reinstatement.
The Director of Practice may entertain a petition for reinstatement
from any person disbarred from practice before the Bureau after the
expiration of 5 years following disbarment. The director of Practice may
not grant reinstatement unless he or she is satisfied that the
petitioner is not likely to conduct himself or herself contrary to the
regulations in this part, and that granting reinstatement would not be
contrary to the public interest.
PART 9_EFFECTS OF IMPORTED ARTICLES ON THE NATIONAL SECURITY--
Table of Contents
Sec.
9.2 Definitions.
9.3 General.
9.4 Criteria for determining effects of imports on national security.
9.5 Applications for investigation.
9.6 Confidential information.
9.7 Conduct of investigation.
9.8 Emergency action.
9.9 Report.
Authority: Sec. 232, as amended, 76 Stat. 877, 80 Stat. 369 (19
U.S.C. 1862); 5 U.S.C. 301; Reorg. Plan No. 1 of 1973; and E.O. 11725,
June 27, 1973 (38 FR 17175).
Sec. 9.2 Definitions.
As used herein, Secretary means the Secretary of the Treasury and
Assistant Secretary means the Assistant Secretary of the Treasury
(Enforcement, Operations, and Tariff Affairs).
[40 FR 50717, Oct. 31, 1975]
Sec. 9.3 General.
(a) Upon request of the head of any Government department or agency,
upon application of an interested party, or upon his own motion, the
Assistant Secretary shall set in motion an immediate investigation to
determine the effects on the national security of imports of any
article.
(b) The Secretary shall report the findings of his investigation
under paragraph (a) of this section with respect to the effect of the
importation of such article in such quantities or under such
circumstances upon the national security and, based on such findings,
his recommendation for action or inaction to the President within one
year after receiving an application from an interested party or
otherwise beginning an investigation under this section.
[39 FR 10898, Mar. 22, 1974, as amended at 40 FR 50717, Oct. 31, 1975]
Sec. 9.4 Criteria for determining effects of imports on national
security.
(a) In determining the effect on the national security of imports of
the article which is the subject of the investigation, the Secretary is
required to take into consideration the following:
(1) Domestic production needed for projected national defense
requirements including restoration and rehabilitation.
(2) The capacity of domestic industries to meet such projected
requirements, including existing and anticipated availabilities of:
(i) Human resources.
(ii) Products.
(iii) Raw materials.
(iv) Production equipment and facilities.
(v) Other supplies and services essential to the national defense.
(3) The requirement of growth of such industries and such supplies
and services including the investment, exploration and development
necessary to assure capacity to meet projected defense requirements.
(4) The effect which the quantities, availabilities, character and
uses of imported goods have or will have on such industries and the
capacity of the United States to meet national security requirements.
(5) The economic welfare of the Nation as it is related to our
national security, including the impact of foreign competition on the
economic welfare of
[[Page 127]]
individual domestic industries. In determining whether such impact may
impair the national security, any substantial unemployment, decrease in
revenues of government, loss of skills or investment, or other serious
effects shall be considered.
(b) The Secretary shall also consider other relevant factors in
determining whether the national security is affected by imports of the
article.
[39 FR 10898, Mar. 22, 1974]
Sec. 9.5 Applications for investigation.
(a) Applications shall be in writing. Twenty-five copies shall be
filed by mail with the Assistant Secretary (Enforcement, Operations, and
Tariff Affairs), Department of the Treasury, Washington, DC 20220.
(b) Applications shall describe how the quantities or circumstances
of imports of the particular article affect the national security and
shall contain the following information:
(1) Identification of the person, partnership, association,
corporation, or other entity on whose behalf the application is filed.
(2) A precise description of the article.
(3) Description of the applicant and the domestic industry
concerned, including pertinent information regarding companies and their
plants, locations, capacity and current output of the domestic industry
concerned with the article in question.
(4) Pertinent statistics showing the quantities and values of both
imports and production in the United States.
(5) Nature, sources, and degree of the competition created by
imports of the article in question.
(6) The effect, if any, of imports of the article in question upon
the restoration of domestic production capacity in an emergency.
(7) Employment and special skills involved in the domestic
production of the article.
(8) Extent to which investment and specialized productive capacity
is or will be adversely affected.
(9) Revenues of Federal, State, or local Governments which are or
may be affected by the volume or circumstances of imports of the
article.
(10) Defense or defense supporting uses of the article including
data on defense contracts or sub-contracts, both past and current.
(c) Statistical material presented should be on a calendar-year
basis for sufficient periods of time to indicate trends and afford the
greatest possible assistance to the Assistant Secretary. Monthly or
quarterly data for the latest complete years should be included as well
as any other breakdowns which may be pertinent to show seasonal or
short-term factors.
[39 FR 10898, Mar. 22, 1974, as amended at 40 FR 50717, Oct. 31, 1975]
Sec. 9.6 Confidential information.
Information submitted in confidence which the Assistant Secretary
determines would disclose trade secrets and commercial or financial
information obtained from a person and privileged, within the meaning of
5 U.S.C. 552 and 31 CFR part 1, will be accorded confidential treatment.
All information submitted in confidence must be on separate pages marked
``Business Confidential.''
[40 FR 50717, Oct. 31, 1975]
Sec. 9.7 Conduct of investigation.
(a) The investigation by the Assistant Secretary or by such official
or agency as he may designate, shall be such as to enable the Secretary
to arrive at a fully informed opinion as to the effect on the national
security of imports of the article in question.
(b) If the Assistant Secretary determines that it is appropriate to
hold public hearings or otherwise afford interested parties an
opportunity to present information and advice relevant to an
investigation, he shall issue a public notice which shall be published
in the Federal Register. Such notice shall include a statement of the
time, place and nature of any public hearing or shall solicit from any
interested party written comments, opinions, or data relative to the
investigation, to be submitted to the Assistant Secretary within the
time period specified in the notice. Rebuttal to material so submitted
may be filed with the Assistant Secretary within such
[[Page 128]]
time as is specified in the public notice. All data, comments and
opinions shall be submitted with 25 copies.
(c) All applications filed and all comments, opinions, and data
submitted pursuant to paragraph (b) of this section, except information
determined to be confidential as provided inSec. 9.6, will be
available for inspection and copying at the Office of the Assistant
Secretary (Enforcement, Operations, and Tariff Affairs), Department of
the Treasury, in Washington, DC. The Assistant Secretary will maintain a
roster of persons who have submitted materials.
(d) The Assistant Secretary or his designee may also request further
data from other sources through the use of questionnaires,
correspondence, or other means.
(e) The Assistant Secretary or his delegate shall, in the course of
the investigation, seek information or advice from, and consult with,
the Secretary of Defense, the Secretary of Commerce, or their delegates,
and any other appropriate officer of the United States as the Assistant
Secretary shall determine.
(f) In addition, the Assistant Secretary, or his designee, may, when
he deems it appropriate, hold public hearings to elicit further
information. If a hearing is held:
(1) The time and place thereof will be published in the Federal
Register.
(2) It will be conducted by the Assistant Secretary or his designee,
and the full record will be considered by the Secretary in arriving at
his determination.
(3) Interested parties may appear, either in person or by
representation, and produce oral or written evidence relevant and
material to the subject matter of the investigation.
(4) After a witness has testified the Assistant Secretary or his
designee may question the witness. Questions submitted to the Assistant
Secretary or his designee in writing by any interested party may, at the
discretion of the Assistant Secretary or his designee, be posed to the
witness for reply for the purpose of assisting the Assistant Secretary
in obtaining the material facts with respect to the subject matter of
the investigation.
(5) The hearing will be stenographically reported. The Assistant
Secretary will not cause transcripts of the record of the hearing to be
distributed to the interested parties, but a transcript may be inspected
at the Office of the Assistant Secretary (Enforcement, Operations, and
Tariff Affairs), Department of the Treasury, in Washington, DC, or
purchased from the reporter.
[39 FR 10898, Mar. 22, 1974, as amended at 40 FR 50717, Oct. 31, 1975]
Sec. 9.8 Emergency action.
In emergency situations or when in his judgment national security
interests require it, the Secretary may vary or dispense with any of the
procedures set forth above and may formulate his views without following
such procedures.
[39 FR 10898, Mar. 22, 1974]
Sec. 9.9 Report.
A report will be made and published in the Federal Register upon the
disposition of each request, application or motion underSec. 9.3.
Copies of the report will be available at the Office of the Assistant
Secretary (Enforcement, Operations, and Tariff Affairs), Department of
the Treasury.
[40 FR 50718, Oct. 31, 1975]
PART 10_PRACTICE BEFORE THE INTERNAL REVENUE SERVICE--Table of Contents
Sec.
10.0 Scope of part.
Subpart A_Rules Governing Authority to Practice
10.1 Offices.
10.2 Definitions.
10.3 Who may practice.
10.4 Eligibility to become an enrolled agent, enrolled retirement plan
agent, or registered tax return preparer.
10.5 Application to become an enrolled agent, enrolled retirement plan
agent, or registered tax return preparer.
10.6 Term and renewal of status as an enrolled agent, enrolled
retirement plan agent, or registered tax return preparer.
10.7 Representing oneself; participating in rulemaking; limited
practice; and special appearances.
10.8 Return preparation and application of rules to other individuals.
[[Page 129]]
10.9 Continuing education providers and continuing education programs.
Subpart B_Duties and Restrictions Relating to Practice Before the
Internal Revenue Service
10.20 Information to be furnished.
10.21 Knowledge of client's omission.
10.22 Diligence as to accuracy.
10.23 Prompt disposition of pending matters.
10.24 Assistance from or to disbarred or suspended persons and former
Internal Revenue Service employees.
10.25 Practice by former government employees, their partners and their
associates.
10.26 Notaries.
10.27 Fees.
10.28 Return of client's records.
10.29 Conflicting interests.
10.30 Solicitation.
10.31 Negotiation of taxpayer checks.
10.32 Practice of law.
10.33 Best practices for tax advisors.
10.34 Standards with respect to tax returns and documents, affidavits
and other papers.
10.35 Requirements for covered opinions.
10.36 Procedures to ensure compliance.
10.37 Requirements for other written advice.
10.38 Establishment of advisory committees.
Subpart C_Sanctions for Violation of the Regulations
10.50 Sanctions.
10.51 Incompetence and disreputable conduct.
10.52 Violations subject to sanction.
10.53 Receipt of information concerning practitioner.
Subpart D_Rules Applicable to Disciplinary Proceedings
10.60 Institution of proceeding.
10.61 Conferences.
10.62 Contents of complaint.
10.63 Service of complaint; service of other papers; service of evidence
in support of complaint; filing of papers.
10.64 Answer; default.
10.65 Supplemental charges.
10.66 Reply to answer.
10.67 Proof; variance; amendment of pleadings.
10.68 Motions and requests.
10.69 Representation; ex parte communication.
10.70 Administrative Law Judge.
10.71 Discovery.
10.72 Hearings.
10.73 Evidence.
10.74 Transcript.
10.75 Proposed findings and conclusions.
10.76 Decision of Administrative Law Judge.
10.77 Appeal of decision of Administrative Law Judge.
10.78 Decision on review.
10.79 Effect of disbarment, suspension, or censure.
10.80 Notice of disbarment, suspension, censure, or disqualification.
10.81 Petition for reinstatement.
10.82 Expedited suspension.
Subpart E_General Provisions
10.90 Records.
10.91 Saving provision.
10.92 Special orders.
10.93 Effective date.
Authority: Sec. 3, 23 Stat. 258, secs. 2-12, 60 Stat. 237 et seq.; 5
U.S.C. 301, 500, 551-559; 31 U.S.C. 321; 31 U.S.C. 330; Reorg. Plan No.
26 of 1950, 15 FR 4935, 64 Stat. 1280, 3 CFR, 1949-1953 Comp., p. 1017.
Source: Department Circular 230, Revised, 31 FR 10773, Aug. 13,
1966, unless otherwise noted.
Editorial Note: Nomenclature changes to part 10 appear by T.D. 9359,
72 FR 54544, Sept. 26, 2007.
Sec. 10.0 Scope of part.
(a) This part contains rules governing the recognition of attorneys,
certified public accountants, enrolled agents, enrolled retirement plan
agents, registered tax return preparers, and other persons representing
taxpayers before the Internal Revenue Service. Subpart A of this part
sets forth rules relating to the authority to practice before the
Internal Revenue Service; subpart B of this part prescribes the duties
and restrictions relating to such practice; subpart C of this part
prescribes the sanctions for violating the regulations; subpart D of
this part contains the rules applicable to disciplinary proceedings; and
subpart E of this part contains general provisions relating to the
availability of official records.
(b) Effective/applicability date. This section is applicable
beginning August 2, 2011.
[T.D. 9527, 76 FR 32300, June 3, 2011]
[[Page 130]]
Subpart A_Rules Governing Authority to Practice
Source: T.D. 9011, 67 FR 48765, July 26, 2002, unless otherwise
noted.
Sec. 10.1 Offices.
(a) Establishment of office(s). The Commissioner shall establish the
Office of Professional Responsibility and any other office(s) within the
Internal Revenue Service necessary to administer and enforce this part.
The Commissioner shall appoint the Director of the Office of
Professional Responsibility and any other Internal Revenue official(s)
to manage and direct any office(s) established to administer or enforce
this part. Offices established under this part include, but are not
limited to:
(1) The Office of Professional Responsibility, which shall generally
have responsibility for matters related to practitioner conduct and
discipline, including disciplinary proceedings and sanctions; and
(2) An office with responsibility for matters related to authority
to practice before the Internal Revenue Service, including acting on
applications for enrollment to practice before the Internal Revenue
Service and administering competency testing and continuing education.
(b) Officers and employees within any office established under this
part may perform acts necessary or appropriate to carry out the
responsibilities of their office(s) under this part or as otherwise
prescribed by the Commissioner.
(c) Acting. The Commissioner will designate an officer or employee
of the Internal Revenue Service to perform the duties of an individual
appointed under paragraph (a) of this section in the absence of that
officer or employee or during a vacancy in that office.
(d) Effective/applicability date. This section is applicable
beginning August 2, 2011.
[T.D. 9527, 76 FR 32300, June 3, 2011]
Sec. 10.2 Definitions.
(a) As used in this part, except where the text provides otherwise--
(1) Attorney means any person who is a member in good standing of
the bar of the highest court of any state, territory, or possession of
the United States, including a Commonwealth, or the District of
Columbia.
(2) Certified public accountant means any person who is duly
qualified to practice as a certified public accountant in any state,
territory, or possession of the United States, including a Commonwealth,
or the District of Columbia.
(3) Commissioner refers to the Commissioner of Internal Revenue.
(4) Practice before the Internal Revenue Service comprehends all
matters connected with a presentation to the Internal Revenue Service or
any of its officers or employees relating to a taxpayer's rights,
privileges, or liabilities under laws or regulations administered by the
Internal Revenue Service. Such presentations include, but are not
limited to, preparing documents; filing documents; corresponding and
communicating with the Internal Revenue Service; rendering written
advice with respect to any entity, transaction, plan or arrangement, or
other plan or arrangement having a potential for tax avoidance or
evasion; and representing a client at conferences, hearings, and
meetings.
(5) Practitioner means any individual described in paragraphs (a),
(b), (c), (d), (e), or (f) ofSec. 10.3.
(6) A tax return includes an amended tax return and a claim for
refund.
(7) Service means the Internal Revenue Service.
(8) Tax return preparer means any individual within the meaning of
section 7701(a)(36) and 26 CFR 301.7701-15.
(b) Effective/applicability date. This section is applicable
beginning August 2, 2011.
[T.D. 9359, 72 FR 54544, Sept. 26, 2007, as amended by T.D. 9527, 76 FR
32300, June 3, 2011]
Sec. 10.3 Who may practice.
(a) Attorneys. Any attorney who is not currently under suspension or
disbarment from practice before the Internal Revenue Service may
practice before the Internal Revenue Service by filing with the Internal
Revenue Service a written declaration that the attorney is currently
qualified as an attorney and is authorized to represent
[[Page 131]]
the party or parties. Notwithstanding the preceding sentence, attorneys
who are not currently under suspension or disbarment from practice
before the Internal Revenue Service are not required to file a written
declaration with the IRS before rendering written advice covered under
Sec. 10.35 orSec. 10.37, but their rendering of this advice is
practice before the Internal Revenue Service.
(b) Certified public accountants. Any certified public accountant
who is not currently under suspension or disbarment from practice before
the Internal Revenue Service may practice before the Internal Revenue
Service by filing with the Internal Revenue Service a written
declaration that the certified public accountant is currently qualified
as a certified public accountant and is authorized to represent the
party or parties. Notwithstanding the preceding sentence, certified
public accountants who are not currently under suspension or disbarment
from practice before the Internal Revenue Service are not required to
file a written declaration with the IRS before rendering written advice
covered underSec. 10.35 orSec. 10.37, but their rendering of this
advice is practice before the Internal Revenue Service.
(c) Enrolled agents. Any individual enrolled as an agent pursuant to
this part who is not currently under suspension or disbarment from
practice before the Internal Revenue Service may practice before the
Internal Revenue Service.
(d) Enrolled actuaries. (1) Any individual who is enrolled as an
actuary by the Joint Board for the Enrollment of Actuaries pursuant to
29 U.S.C. 1242 who is not currently under suspension or disbarment from
practice before the Internal Revenue Service may practice before the
Internal Revenue Service by filing with the Internal Revenue Service a
written declaration stating that he or she is currently qualified as an
enrolled actuary and is authorized to represent the party or parties on
whose behalf he or she acts.
(2) Practice as an enrolled actuary is limited to representation
with respect to issues involving the following statutory provisions in
title 26 of the United States Code: sections 401 (relating to
qualification of employee plans), 403(a) (relating to whether an annuity
plan meets the requirements of section 404(a)(2)), 404 (relating to
deductibility of employer contributions), 405 (relating to qualification
of bond purchase plans), 412 (relating to funding requirements for
certain employee plans), 413 (relating to application of qualification
requirements to collectively bargained plans and to plans maintained by
more than one employer), 414 (relating to definitions and special rules
with respect to the employee plan area), 419 (relating to treatment of
funded welfare benefits), 419A (relating to qualified asset accounts),
420 (relating to transfers of excess pension assets to retiree health
accounts), 4971 (relating to excise taxes payable as a result of an
accumulated funding deficiency under section 412), 4972 (relating to tax
on nondeductible contributions to qualified employer plans), 4976
(relating to taxes with respect to funded welfare benefit plans), 4980
(relating to tax on reversion of qualified plan assets to employer),
6057 (relating to annual registration of plans), 6058 (relating to
information required in connection with certain plans of deferred
compensation), 6059 (relating to periodic report of actuary), 6652(e)
(relating to the failure to file annual registration and other
notifications by pension plan), 6652(f) (relating to the failure to file
information required in connection with certain plans of deferred
compensation), 6692 (relating to the failure to file actuarial report),
7805(b) (relating to the extent to which an Internal Revenue Service
ruling or determination letter coming under the statutory provisions
listed here will be applied without retroactive effect); and 29 U.S.C.
1083 (relating to the waiver of funding for nonqualified plans).
(3) An individual who practices before the Internal Revenue Service
pursuant to paragraph (d)(1) of this section is subject to the
provisions of this part in the same manner as attorneys, certified
public accountants, enrolled agents, enrolled retirement plan agents,
and registered tax return preparers.
(e) Enrolled Retirement Plan Agents--(1) Any individual enrolled as
a retirement plan agent pursuant to this part who is not currently under
suspension
[[Page 132]]
or disbarment from practice before the Internal Revenue Service may
practice before the Internal Revenue Service.
(2) Practice as an enrolled retirement plan agent is limited to
representation with respect to issues involving the following programs:
Employee Plans Determination Letter program; Employee Plans Compliance
Resolution System; and Employee Plans Master and Prototype and Volume
Submitter program. In addition, enrolled retirement plan agents are
generally permitted to represent taxpayers with respect to IRS forms
under the 5300 and 5500 series which are filed by retirement plans and
plan sponsors, but not with respect to actuarial forms or schedules.
(3) An individual who practices before the Internal Revenue Service
pursuant to paragraph (e)(1) of this section is subject to the
provisions of this part in the same manner as attorneys, certified
public accountants, enrolled agents, enrolled actuaries, and registered
tax return preparers.
(f) Registered tax return preparers. (1) Any individual who is
designated as a registered tax return preparer pursuant toSec. 10.4(c)
of this part who is not currently under suspension or disbarment from
practice before the Internal Revenue Service may practice before the
Internal Revenue Service.
(2) Practice as a registered tax return preparer is limited to
preparing and signing tax returns and claims for refund, and other
documents for submission to the Internal Revenue Service. A registered
tax return preparer may prepare all or substantially all of a tax return
or claim for refund of tax. The Internal Revenue Service will prescribe
by forms, instructions, or other appropriate guidance the tax returns
and claims for refund that a registered tax return preparer may prepare
and sign.
(3) A registered tax return preparer may represent taxpayers before
revenue agents, customer service representatives, or similar officers
and employees of the Internal Revenue Service (including the Taxpayer
Advocate Service) during an examination if the registered tax return
preparer signed the tax return or claim for refund for the taxable year
or period under examination. Unless otherwise prescribed by regulation
or notice, this right does not permit such individual to represent the
taxpayer, regardless of the circumstances requiring representation,
before appeals officers, revenue officers, Counsel or similar officers
or employees of the Internal Revenue Service or the Treasury Department.
A registered tax return preparer's authorization to practice under this
part also does not include the authority to provide tax advice to a
client or another person except as necessary to prepare a tax return,
claim for refund, or other document intended to be submitted to the
Internal Revenue Service.
(4) An individual who practices before the Internal Revenue Service
pursuant to paragraph (f)(1) of this section is subject to the
provisions of this part in the same manner as attorneys, certified
public accountants, enrolled agents, enrolled retirement plan agents,
and enrolled actuaries.
(g) Others. Any individual qualifying under paragraph (d) ofSec.
10.5 orSec. 10.7 is eligible to practice before the Internal Revenue
Service to the extent provided in those sections.
(h) Government officers and employees, and others. An individual,
who is an officer or employee of the executive, legislative, or judicial
branch of the United States Government; an officer or employee of the
District of Columbia; a Member of Congress; or a Resident Commissioner
may not practice before the Internal Revenue Service if such practice
violates 18 U.S.C. 203 or 205.
(i) State officers and employees. No officer or employee of any
State, or subdivision of any State, whose duties require him or her to
pass upon, investigate, or deal with tax matters for such State or
subdivision, may practice before the Internal Revenue Service, if such
employment may disclose facts or information applicable to Federal tax
matters.
(j) Effective/applicability date. This section is generally
applicable beginning August 2, 2011.
[T.D. 9011, 67FR 48765, July 26, 2002, as amended by T.D. 9359, 72 FR
54545, Sept. 26, 2007; T.D. 9527, 76 FR 32300, June 3, 2011]
[[Page 133]]