[Federal Register Volume 60, Number 154 (Thursday, August 10, 1995)]
[Proposed Rules]
[Pages 40797-40798]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-19735]



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DEPARTMENT OF THE TREASURY
Departmental Offices

31 CFR Part 1


Privacy Act of 1974; Proposed Rule Exempting System of Records 
From Certain Provisions of the Privacy Act

AGENCY: Departmental Offices, Treasury.

ACTION: Proposed rule.

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SUMMARY: In accordance with the requirements of the Privacy Act of 
1974, as amended, 5 U.S.C. 552a, the Department of the Treasury gives 
notice of a proposed amendment of 31 CFR 1.36 to exempt the system of 
records entitled Integrated Data Retrieval System (IDRS) Security 
Files--Treasury/IRS 34.018 from certain provisions of the Privacy Act. 
The exemption is intended to comply with legal prohibitions against the 
disclosure of certain kinds of information and to protect certain 
information on individuals maintained in this system of records.

DATES: Comments must be received no later than September 11, 1995.

ADDRESSES: Please submit comments to the Director, Office of 
Disclosure, Internal Revenue Service, 1111 Constitution Avenue NW., 
Washington, DC 20224. Comments will be made available for inspection 
and copying in the Freedom of Information Reading Room upon request.

FOR FURTHER INFORMATION CONTACT: Phyllis DePiazza, Chief, Privacy Act 
and Education Branch, Office of Disclosure, Internal Revenue Service at 
(202) 622-6240.

SUPPLEMENTARY INFORMATION: The Integrated Data Retrieval System (IDRS) 
Security Files is a computerized system which permits tax account 
access for the purposes of recording transactional information to tax 
accounts. The system is designed to identify potential unauthorized 
accesses to tax account information and to detect certain questionable 
accesses and/or patterns of access. Access to the system would 

[[Page 40798]]
enable employees to attempt to elude detection or otherwise frustrate 
any investigatory actions. The return and return information contained 
within this system constitute investigatory material compiled for law 
enforcement purposes under Title 26 of the United States Code.
    Pursuant to the Privacy Act of 1974, the Department of the Treasury 
is publishing separately the Notice of Alteration of this Treasury/IRS 
system of records, to be maintained by the IRS.
    Under 5 U.S.C. 552a(k)(2), the head of an agency may promulgate 
rules to exempt any system of records within the agency from certain 
provisions of the Privacy Act of 1974 if the system is investigatory 
material compiled for law enforcement purposes. The Internal Revenue 
Service has as its principal function enforcement of the tax laws of 
the United States. This enforcement activity contains investigatory 
material compiled for law enforcement purposes under Title 26 of the 
United States Code.
    The exemption under 5 U.S.C. 552a(k)(2), relating to investigatory 
material compiled for law enforcement purposes, is hereby claimed for 
this system.
    The Department of the Treasury is hereby giving notice of a 
proposed rule to exempt this system of records described above from 
certain provisions of the Privacy Act pursuant to 5 U.S.C. 552a(k)(2) 
and the authority of 31 CFR 1.23(c). The reason for exempting this 
system of records from this provision of 5 U.S.C. 552a is set forth in 
the rule itself.
    As required by Executive Order 12291, it has been determined that 
this proposed rule is not a ``major'' rule and, therefore, does not 
require a Regulatory Impact Analysis.
    Pursuant to the requirements of the Regulatory Flexibility Act, 5 
U.S.C. 601-612, it is hereby certified that this rule will not have 
significant economic impact on a substantial number of small entities.
    In accordance with the provisions of the Paperwork Reduction Act of 
1980, the Department of the Treasury has determined that this proposed 
rule would not impose new recordkeeping, application, reporting, or 
other types of information collection requirements.

List of Subjects in 31 CFR Part 1

    Privacy.

    Part 1 of Title 31 of the Code of Federal Regulations is amended as 
follows:
    1. The authority citation for part 1 continues to read as follows:

    Authority: 5 U.S.C. 301 and 31 U.S.C. 321. Subpart A also issued 
under 5 U.S.C. 522 as amended. Subpart C also issued under 5 U.S.C. 
552a.


Sec. 1.36  [Amended]

    2. Section 1.36 of Subpart C is amended by adding the following 
text in numerical order under the heading THE INTERNAL REVENUE SERVICE:
* * * * *
    (b) * * *
    (1) * * *

------------------------------------------------------------------------
                        Name of system                             No.  
------------------------------------------------------------------------
                                                                        
                  *        *        *        *        *                 
Integrated Data Retrieval System (IDRS) Security Files........    34.018
                                                                        
                  *        *        *        *        *                 
------------------------------------------------------------------------

* * * * *
    Approved: July 20, 1995.
Alex Rodriguez,
Deputy Assistant Secretary (Administration).
[FR Doc. 95-19735 Filed 8-9-95; 8:45 am]
BILLING CODE 4830-01-P