31 CFR Part 1 — Disclosure of Records

PART 1—DISCLOSURE OF RECORDS Authority: 5 U.S.C. 301, 552, 552a, 553; 31 U.S.C. 301, 321; 31 U.S.C. 3717. Source: 52 FR 26305, July 14, 1987, unless otherwise noted. Subpart A—Freedom of Information Act Source: 84 FR 6325, Feb. 27, 2019, unless otherwise noted. § 1.0 General provisions. (a) This subpart contains the rules that the Department of the Treasury follows in processing requests for records under the Freedom of Information Act (FOIA), 5 U.S.C. 552 as amended. These regulations apply to all components of the Department of the Treasury. Requests made by individuals for records about themselves under the Privacy Act of 1974, 5 U.S.C. 552a, are processed under subpart C of part 1 as well as under this subpart. (b) The components of the Department of the Treasury for the purposes of this subpart are the following offices and bureaus: (1) The Departmental Offices, which include the offices of: (i) The Secretary of the Treasury, including immediate staff; (ii) The Deputy Secretary of the Treasury, including immediate staff; (iii) The Chief of Staff, including immediate staff; (iv) The Executive Secretary of the Treasury and all offices reporting to such official, including immediate staff; (v) The Under Secretary (International Affairs) and all offices reporting to such official, including immediate staff; (vi) The Under Secretary (Domestic Finance) and all offices reporting to such official, including immediate staff; (vii) The Director of the Community Development Financial Institution Fund and all offices reporting to such official, including immediate staff; (viii) The Director of the Office of Financial Research and all offices reporting to such official, including immediate staff; (ix) The Under Secretary (Terrorism and Financial Intelligence) and all offices reporting to such official, including immediate staff; (x) The Director of the Office of Foreign Assets Control and all offices reporting to such official, including immediate staff; (xi) The General Counsel and all offices reporting to such official, including immediate staff, but not including legal counsel to the components listed in paragraphs (b)(2) through (10) of this section; (xii) The Treasurer of the United States, including immediate staff; (xiii) The Assistant Secretary (Legislative Affairs) and all offices reporting to such official, including immediate staff; (xiv) The Assistant Secretary (Public Affairs) and all offices reporting to such official, including immediate staff; (xv) The Assistant Secretary (Economic Policy) and all offices reporting to such official, including immediate staff; (xvi) The Assistant Secretary (Tax Policy) and all offices reporting to such official, including immediate staff; (xvii) The Assistant Secretary (Management) and all offices reporting to such official, including immediate staff; and (xviii) [Reserved] (xix) The Inspector General and all offices reporting to such official, including immediate staff; (2) The Alcohol and Tobacco Tax and Trade Bureau; (3) The Bureau of Engraving and Printing; (4) The Bureau of the Fiscal Service; (5) The Financial Crimes Enforcement Network; (6) The Internal Revenue Service; (7) The Office of the Comptroller of the Currency; (8) The United States Mint; (9) The Treasury Inspector General for Tax Administration; (10) The Special Inspector General for the Troubled Asset Relief Program. (c) Any Treasury office which is now in existence or may hereafter be established, which is not specifically listed above and is not a subsidiary unit of a component of those listed above, shall be deemed a part of the Departmental Offices for the purpose of these regulations. (d) The head of each component is hereby authorized to substitute the official designated and change the address specified in the appendix to this subpart applicable to that component. Components may issue supplementary regulations applicable only to the component in question, which (except with respect to fee schedules) shall be consistent with these regulations. 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). In the event of any actual or apparent inconsistency, these Departmental regulations shall govern. (e) Each component shall preserve all correspondence pertaining to the requests that it receives under this subpart, as well as copies of all requested records, until disposition or destruction is authorized pursuant to title 44 of the United States Code or the General Records Schedule 4.2 of the National Archives and Records Administration. Records that are identified as responsive to a request will not be disposed of or destroyed while they are the subject of a pending request, administrative appeal, or lawsuit under the FOIA. (f) Nothing in this subpart shall be construed to entitle any person, as of right, to any service or to the disclosure of any record to which such person is not entitled under the FOIA. § 1.1 Proactive disclosure of Department records. (a) Records that are required by the FOIA to be made available for public inspection in an electronic format may be accessed through the Department's website, http://www.treasury.gov, https://home.treasury.gov/footer/freedom-of-information-act. (b) When a component receives three or more requests for the same records, it shall make available for public inspection in an electronic format, any records released in response to those requests. § 1.2 Requirements for making requests. (a) General information. FOIA.gov https://home.treasury.gov/footer/freedom-of-information-act. (2) When a requester is unable to determine the appropriate Departmental component to which to direct a request, the requester may send the request to Freedom of Information Act Request, Department of the Treasury, Departmental Offices (DO), Director, FOIA and Transparency, 1500 Pennsylvania Avenue NW, Washington, DC 20220. The FOIA and Transparency team will forward the request to the component(s) that it determines to be most likely to maintain the records that are sought. (3) A requester who is making a request for records about himself or herself must comply with the verification of identity provision set forth in section 1.26 of subpart C of this part. (4) Where a request for records pertains to a third party, a requester may receive greater access by submitting either a notarized authorization signed by that individual or a declaration by that individual made in compliance with the requirements set forth in 28 U.S.C. 1746, authorizing disclosure of the records to the requester, or submitting proof that the individual is deceased ( e.g., (b) Description of records sought. § 1.3 Responsibility for responding to requests. (a) In general. (b) Authority to grant or deny requests. (c) Re-routing of misdirected requests. (d) Consultation, referral, and coordination. (1) Consultation. (2) Referral. (ii) Whenever a component refers any part of the responsibility for responding to a request to another agency, it must document the referral, maintain a copy of the record that it refers, and notify the requester of the referral, informing the requester of the name(s) of the agency to which the record was referred, including that agency's FOIA contact information. (3) Coordination. (4) Timing of responses to consultations and referrals. (5) Agreements regarding consultations and referrals. (e) Classified information. i.e., § 1.4 Responses to requests. (a) In general. i.e., (b) Multitrack processing. (c) Unusual circumstances. (d) Aggregating requests. (e) Expedited processing. (i) Circumstances in which the lack of expedited processing could reasonably be expected to pose an imminent threat to the life or physical safety of an individual; (ii) An urgency to inform the public about an actual or alleged Federal government activity, if made by a person who is primarily engaged in disseminating information. The standard of “urgency to inform” requires that the records requested pertain to a matter of current exigency to the public and that delaying a response to a request for records would compromise a significant recognized interest to and throughout the general public; or (iii) The loss of substantial due process rights. (2) A request for expedited processing may be made at any time. Requests must be submitted to the component that maintains the records requested. The time period for making the determination on the request for expedited processing under this section shall commence on the date that the component receives the request. (3) A requester who seeks expedited processing must submit a statement, certified to be true and correct, explaining in detail the basis for making the request for expedited processing. As a matter of administrative discretion, a component may waive the formal certification requirement. (4) A requester seeking expedited processing under paragraph (e)(1)(ii) of this section, who is not a full-time member of the news media must establish that he or she is a person whose primary professional activity or occupation is information dissemination. Such a requester also must establish a particular urgency to inform the public about the government activity involved in the request—one that extends beyond the public's right to know about government activity generally. (5) A component shall notify the requester within ten calendar days of the receipt of a request for expedited processing of its decision whether to grant or deny expedited processing. If expedited processing is granted, the request shall be given priority, placed in the processing track for expedited requests, and shall be processed as soon as practicable. If a component denies expedited processing, any appeal of that decision that complies with the procedures set forth in § 1.6 of this subpart shall be acted on expeditiously. (f) Acknowledgments of requests. (g) Grants of requests. (h) Adverse determinations of requests. (i) Content of denial letter. (1) The name and title or position of the person responsible for the denial; (2) A brief statement of the reasons for the denial, including any FOIA exemption applied by the component in denying the request; and (3) An estimate of the volume of any records or information withheld, for example, by providing the number of pages or some other reasonable form of estimation. This estimation is not required if the volume is otherwise indicated by deletions marked on records that are disclosed in part, or if the estimate would cause a harm protected by one of the exemptions. (4) A statement that the denial may be appealed under § 1.6(a) of this subpart, and a description of the requirements set forth therein. (5) A statement notifying the requester of the assistance available from the component's FOIA Public Liaison and the dispute resolution services offered by the Office of Government Information Services. (j) Markings on released documents. (k) Use of record exclusions. (2) A component invoking an exclusion must maintain an administrative record of the process of invocation and of the consultation with OIP. § 1.5 Confidential commercial information. (a) Definitions Confidential commercial information (2) Submitter (3) Designation of confidential commercial information. (b) When notice to submitters is required. (i) The requested confidential commercial information has been designated in good faith by the submitter as information considered protected from disclosure under Exemption 4; or (ii) The component has a reason to believe that the requested confidential commercial information may be protected from disclosure under Exemption 4 of the FOIA. (2) The notice shall either describe the confidential commercial information requested or include a copy of the requested records or portions of records containing the information. In cases involving a voluminous number of submitters, notice may be made by posting or publishing the notice in a place or manner reasonably likely to accomplish it. (c) Exceptions to submitter notice requirements. (1) The component determines that the confidential commercial information is exempt from disclosure under the FOIA; (2) The confidential commercial information lawfully has been published or has been officially made available to the public; or (3) Disclosure of the confidential commercial information is required by a statute other than the FOIA or by a regulation issued in accordance with the requirements of Executive Order 12600 of June 23, 1987; (d) Opportunity to object to disclosure. (2) A submitter who fails to respond within the time period specified in the notice shall be considered to have no objection to disclosure of the information. An objection to disclosure received by the component after the time period specified in the notice will not be considered by the component. Any information provided by a submitter under this subpart may itself be subject to disclosure under the FOIA and/or protected from disclosure by applicable exemptions or by a statute other than the FOIA. (e) Analysis of objections. (f) Notice of intent to disclose. (1) A statement of the reasons why each of the submitter's disclosure objections was not sustained; (2) Copies of the records that the component intends to disclose or, in the alternative, a description of the confidential commercial information to be disclosed; and (3) A specified disclosure date, which shall be a reasonable time subsequent to the notice. (g) Notice of FOIA lawsuit. (h) Requester notification. § 1.6 Administrative appeals. (a) Requirements for making an appeal. (b) Adjudication of appeals. (2) An appeal ordinarily will not be adjudicated if the request becomes a matter of FOIA litigation. (3) On receipt of any appeal involving classified information, the FOIA appeal official or designee must take appropriate action to ensure compliance with applicable classification rules. (c) Decision on appeals. (d) Engaging in dispute resolution services provided by Office of Government Information Services (OGIS). § 1.7 Fees. (a) In general. https://home.treasury.gov/footer/freedom-of-information-act. (b) Definitions. (1) Commercial-use request (2) Direct costs i.e., (3) Duplication (4) Educational institution (5) Noncommercial scientific institution (6) Representative of the news media (7) Other requester (8) Review (9) Search (c) Charging fees. (1) Search. (ii) For each quarter hour spent by personnel searching for requested records, including electronic searches that do not require new programming, the fees shall be as follows: executive—$21; professional—$16.50; and administrative—$13.00. (iii) In addition, requesters will be charged the direct costs associated with the creation of any new computer program required to locate the requested records. (2) Duplication. (3) Review. i.e., (d) Restrictions on charging fees. (2) If a component fails to comply with the FOIA's time limits in which to respond to a request, it may not charge search fees, or, in the instances of requests from requesters described in paragraph (d)(1) of this section, may not charge duplication fees, except as described in paragraphs (d)(2)(i) through (iii) of this section. (i) If a component has determined that unusual circumstances as defined by the FOIA apply and the agency provided timely written notice to the requester in accordance with the FOIA, a failure to comply with the time limit shall be excused for an additional ten days. (ii) If a component has determined that unusual circumstances as defined by the FOIA apply, and more than 5,000 pages are necessary to respond to the request, the component may charge search fees, or, in the case of requesters described in paragraph (d)(1) of this section, may charge duplication fees if the following steps are taken. The component must have provided timely written notice of unusual circumstances to the requester in accordance with the FOIA and the component must have discussed with the requester via written mail, email, or telephone (or made not less than three good-faith attempts to do so) how the requester could effectively limit the scope of the request in accordance with 5 U.S.C. 552(a)(6)(B)(ii). If this exception is satisfied, the component may charge all applicable fees incurred in the processing of the request. (iii) If a court has determined that exceptional circumstances exist as defined in the FOIA, a failure to comply with the time limits shall be excused for the length of time provided by the court order. (3) No search or review fees will be charged for a quarter-hour period unless more than half of that period is required for search or review. (4) Except for requesters seeking records for a commercial use, components will provide without charge: (i) The first 100 pages of duplication (or the cost equivalent for other media); and (ii) The first two hours of search. (5) When, after first deducting the 100 free pages (or its cost equivalent) and the first two hours of search, a total fee calculated under paragraph (c) of this section is $25.00 or less for any request, no fee will be charged. (e) Notice of anticipated fees in excess of $25.00. (f) Charges for other services. (g) Charging interest. (h) Aggregating requests. (i) Advance payments. i.e., (2) When a component determines or estimates that a total fee to be charged under this section will exceed $250.00, it may require that the requester make an advance payment up to the amount of the entire anticipated fee before beginning to process the request. A component may elect to process the request prior to collecting fees when it receives a satisfactory assurance of full payment from a requester with a history of prompt payment. (3) Where a requester has previously failed to pay a properly charged FOIA fee to any component or agency within 30 calendar days of the billing date, a component may require that the requester pay the full amount due, plus any applicable interest on that prior request and the component may require that the requester make an advance payment of the full amount of any anticipated fee before the component begins to process a new request or continues to process a pending request, or any pending appeal. Where a component has a reasonable basis to believe that a requester has misrepresented his or her identity in order to avoid paying outstanding fees, it may require that the requester provide proof of identity. (4) In cases in which a component requires advance payment, the request shall not be considered received and further work will not be completed until the required payment is received. If the requester does not pay the advance payment within 30 calendar days after the date of the component's fee determination letter, the request will be closed. (j) Other statutes specifically providing for fees. (k) Requirements for waiver or reduction of fees. (2) A component must furnish records responsive to a request without charge or at a reduced rate when it determines, based on all available information, that disclosure of the requested information is in the public interest because it 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. In deciding whether this standard is satisfied the component must consider the factors described in paragraphs (k)(2)(i) through (iii) of this section: (i) Disclosure of the requested information would shed light on the operations or activities of the government. The subject of the request must concern identifiable operations or activities of the Federal Government with a connection that is direct and clear, not remote or attenuated. (ii) Disclosure of the requested information would be likely to contribute significantly to public understanding of those operations or activities. This factor is satisfied when the following criteria are met: (A) Disclosure of the requested records must be meaningfully informative about government operations or activities. The disclosure of information that is already in the public domain, in either the same or a substantially identical form, would not be meaningfully informative if nothing new would be added to the public's understanding. (B) The disclosure must contribute to the understanding of a reasonably broad audience of persons interested in the subject, as opposed to the individual understanding of the requester. A requester's expertise in the subject area as well as the requester's ability and intention to effectively convey information to the public must be considered. Components will presume that a representative of the news media will satisfy this consideration. (iii) The disclosure must not be primarily in the commercial interest of the requester. To determine whether disclosure of the requested information is primarily in the commercial interest of the requester, components will consider the following criteria: (A) Components must identify whether the requester has any commercial interest that would be furthered by the requested disclosure. A commercial interest includes any commercial, trade, or profit interest. Requesters must be given an opportunity to provide explanatory information regarding this consideration. (B) If there is an identified commercial interest, the component must determine whether that is the primary interest furthered by the request. A waiver or reduction of fees is justified when the requirements of paragraphs (k)(2)(i) and (ii) of this section are satisfied and any commercial interest is not the primary interest furthered by the request. Components ordinarily will presume that when a news media requester has satisfied the requirements of paragraphs (k)(2)(i) and (ii) of this section, the request is not primarily in the commercial interest of the requester. Disclosure to data brokers or others who merely compile and market government information for direct economic return will not be presumed to primarily serve the public interest. (3) Where only some of the records to be released satisfy the requirements for a waiver of fees, a waiver shall be granted for those records. (4) Requests for a waiver or reduction of fees should be made when the request is first submitted to the component and should address the criteria referenced above. A requester may submit a fee waiver request at a later time so long as the underlying record request is pending or on administrative appeal. When a requester who has committed to pay fees subsequently asks for a waiver of those fees and that waiver is denied, the requester shall be required to pay any costs incurred up to the date the fee waiver request was received. (5) The requester shall be notified in writing of the decision to grant or deny the fee waiver. Appendix A to Subpart A of Part 1—Departmental Offices 1. In general. 2. Public Reading Room. https://home.treasury.gov/footer/freedom-of-information-act. 3. Requests for records. (a) Initial determinations as to whether to grant requests for records of the Departmental Offices will be made by the Director for FOIA and Transparency, or the designee of such official, with the exception of initial determinations by the Office of the Inspector General and the Special Inspector General for the Troubled Asset Relief Program, which will be made by the designee of the respective Inspector General. (b) Requests for records should be sent to: Freedom of Information Request, Departmental Offices, Director, FOIA and Transparency, Department of the Treasury, 1500 Pennsylvania Avenue NW, Washington, DC 20220. Requests may also be submitted via email at [email protected]. 4. Administrative appeal of initial determination to deny records. (a) Appellate determinations with respect to records of the Departmental Offices or requests for expedited processing will be made by the Deputy Assistant Secretary for Privacy, Transparency, and Records, or the designee of such official, with the exception of appellate determinations by the Office of the Inspector General and the Special Inspector General for the Troubled Asset Relief Program, which will be made by the respective Inspector General or his or her designee. (b) Appeals should be addressed to: Freedom of Information Appeal, Departmental Offices, FOIA and Transparency, Department of the Treasury, 1500 Pennsylvania Avenue NW, Washington, DC 20220. Appeals may also be submitted via email at [email protected]. Appendix B to Subpart A of Part 1—Internal Revenue Service 1. In general. 2. Public reading room. irs.gov https://www.irs.gov/uac/electronic-reading-room. 3. Requests for records. Requests for records should be submitted to the IRS using the information below: IRS accepts FOIA requests by fax or by mail If your request is for IRS Headquarters Office records concerning matters of nationwide applicability, such as published guidance (regulations and revenue rulings), program management, operations, or policies, including National or Headquarters Offices of Chief Counsel records that are not available at the Electronic FOIA Reading Room site: If your request is for your own records or other records controlled at IRS field locations including Division Counsel offices that are not available at the Electronic FOIA Reading Room site: Fax: 877-807-9215, Mail: IRS FOIA Request, Stop 211, PO Box 621506, Atlanta, GA 30362-3006 Fax: 877-891-6035, Mail: IRS FOIA Request, Stop 93A, Post Office Box 621506, Atlanta GA 30362-3006. 4. Administrative appeal of initial determination to deny records. Appendix C to Subpart A of Part 1—Bureau of Engraving and Printing 1. In general. 2. Public reading room. http://www.bep.gov/bepfoialibrary.html. 3. Requests for records. i.e., 4. Administrative Appeal of initial determination to deny records. Appendix D to Subpart A of Part 1— Bureau of the Fiscal Service 1. In general. 2. Public reading room. https://www.fiscal.treasury.gov/foia/foia_readingroom.htm. 3. Requests for records. Freedom of Information Request, Disclosure Officer, Bureau of the Fiscal Service, 401 14th Street SW, Washington, DC 20227. 4. Administrative appeal of initial determination to deny records. Appeals may be delivered personally to the Office of the Commissioner, Bureau of the Fiscal Service, 401 14th Street SW, Washington, DC. Appendix E to Subpart A of Part 1—United States Mint 1. In general. 2. Public reading room. 3. Requests for records. 4. Administrative appeal of initial determination to deny records. Appendix F to Subpart A of Part 1—Office of the Comptroller of the Currency 1. In general. 2. Public reading room. 3. Requests for records. 4. Administrative appeal of initial determination to deny records. Appeals may be delivered personally to the Communications Division, Comptroller of the Currency, 250 E Street SW, Washington, DC. Appendix G to Subpart A of Part 1—Financial Crimes Enforcement Network 1. In general. 2. Public reading room. 3. Requests for records. 4. Administrative appeal of initial determination to deny records. [email protected]. Appendix H to Subpart A of Part 1—Alcohol and Tobacco Tax and Trade Bureau 1. In general. 2. Public reading room. 3. Requests for records. 4. Administrative appeal of initial determination to deny records. Appendix I to Subpart A of Part 1—Treasury Inspector General for Tax Administration 1. In general. 2. Public reading room. 3. Requests for records. https://www.treasury.gov/tigta/important_foia_mafr.shtml. [email protected]. 4. Administrative appeal of initial determination to deny records. Subpart B—Other Disclosure Provisions § 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 § 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] § 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] § 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 § 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] § 1.11 Testimony or the production of records in a court or other proceeding. (a) Applicability. (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. (1) Agency counsel (i) With respect to the Departmental Offices, the General Counsel or his or her designee; or (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 (3) Department (4) Document (5) Employee (6) General Counsel (7) Legal proceeding (8) Official business (9) Secretary (10) Testimony (c) Department policy. (d) Procedures for demand for testimony or production of documents. (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 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. (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, 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. (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 from § 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. (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 Touhy Ragen, [69 FR 54003, Sept. 7, 2004] § 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 in § 1.11(b)(1)). [69 FR 54003, Sept. 7, 2004] Subpart C—Privacy Act Source: 87 FR 63905, Oct. 20, 2022, unless otherwise noted. § 1.20 Purpose and scope of this subpart. (a) The regulations in this subpart are issued to implement the provisions of the Privacy Act of 1974 (5 U.S.C. 552a). This subpart applies to all records which are contained in systems of records maintained by the Department of the Treasury (Department or Treasury). They do not relate to those personnel records of Federal Government employees, which are under the Office of Personnel Management's (OPM) jurisdiction to the extent such records are subject to OPM regulations. This subpart applies to all Treasury components. Any reference in this subpart to the Department or its officials, employees, or records must be deemed to refer also to the components or their officials, employees, or records. This subpart sets forth the requirements applicable to Treasury employees (including, to the extent required by the contract or 5 U.S.C. 552a(m), Government contractors and employees of such contractors) maintaining, collecting, using, or disseminating records pertaining to individuals. They also set forth the procedures by which individuals may request notification of whether 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 seek an accounting of disclosures of such records. For the convenience of interested persons, Treasury components may reproduce the regulations in this subpart in their entirety (less any appendices not applicable to the component in question) in those titles of the Code of Federal Regulations (CFR) which normally contain regulations applicable to such components. In connection with such reproduction, and at other appropriate times, components may issue supplementary regulations applicable only to the component in question, which are consistent with the regulations in this subpart. In the event of any actual or apparent inconsistency, the Departmentwide regulations in this subpart must govern. Individuals 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 the 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. For purposes of this subpart, Treasury components consist of the following offices and bureaus: (1) The Departmental Offices, which include the offices of: (i) The Secretary of the Treasury, including immediate staff; (ii) The Deputy Secretary of the Treasury, including immediate staff; (iii) The Chief of Staff, including immediate staff; (iv) The Executive Secretary of the Treasury, and all offices reporting to such official, including immediate staff; (v) Under Secretary for the Office of International Affairs, and all offices reporting to such official, including immediate staff; (vi) Assistant Secretary for the Office of International Trade and Development, and all offices reporting to such official, including immediate staff; (vii) Assistant Secretary for the Office of International Finance, and all offices reporting to such official, including immediate staff; (viii) Assistant Secretary for the Office of Investment Security, and all offices reporting to such official, including immediate staff; (ix) Under Secretary for the Office of Domestic Finance, and all offices reporting to such official, including immediate staff; (x) Assistant Secretary for the Office of Financial Institutions, and all offices reporting to such official, including immediate staff; (xi) Assistant Secretary for the Office of Financial Markets, and all offices reporting to such official, including immediate staff; (xii) Assistant Secretary for the Office of the Fiscal Service, and all offices reporting to such official, including immediate staff; (xiii) Under Secretary for the Office of Terrorism & Financial Intelligence, and all offices reporting to such official, including immediate staff; (xiv) Assistant Secretary for the Office of Terrorist Financing and Financial Crimes, and all offices reporting to such official, including immediate staff; (xv) Assistant Secretary for the Office of Intelligence and Analysis, and all offices reporting to such official, including immediate staff; (xvi) Office of General Counsel and all offices reporting to such official, including immediate staff; except legal counsel to the components listed in paragraphs (a)(23) through (26) and (b) through (h) of this section; (xvii) Treasurer of the United States including immediate staff; (xviii) Assistant Secretary for the Office for Legislative Affairs, and all offices reporting to such official, including immediate staff; (xix) Assistant Secretary for the Office of Management, and all offices reporting to such official(s), including immediate staff; (xx) Assistant Secretary for the Office of Public Affairs, and all offices reporting to such official, including immediate staff; (xxi) Assistant Secretary for the Office of Economic Policy, and all offices reporting to such official, including immediate staff; (xxii) Assistant Secretary for the Office of Tax Policy, and all offices reporting to such official, including immediate staff; (xxiii) The Inspector General and all offices reporting to such official, including immediate staff; (xxiv) The Treasury Inspector General for Tax Administration, and all offices reporting to such official, including immediate staff; (xxv) The Special Inspector General, Troubled Asset Relief Program, and all offices reporting to such official, including immediate staff; (xxvi) The Special Inspector General for Pandemic Recovery, and all offices reporting to such official, including immediate staff; (2) Alcohol and Tobacco Tax and Trade Bureau. (3) Internal Revenue Service. (4) Office of the Comptroller of the Currency. (5) Bureau of Engraving and Printing. (6) United States Mint. (7) Financial Crimes Enforcement Network. (8) Bureau of the Fiscal Service. (b) For purposes of this subpart, the office of the legal counsel for the components listed in paragraphs (a)(1)(xxiii) through (xxvi) and (a)(2) through (8) of this section are to be considered a part of such components. Any office, which is now in existence or may after October 20, 2022 be established, which is not specifically listed or known to be a component of any of those listed in paragraphs (a)(1) through (8) of this section, must be deemed a part of the Departmental Offices for the purpose of this subpart. § 1.21 Definitions. (a) The term agency (b) The term individual (c) The term maintain (d) The term record (e) The term system of records (f) The term statistical record (g) The term routine use (h) The term component (i) The term request for access (j) The term request for amendment (k) The term request for accounting (l) The term Privacy Act § 1.22 Requirements relating to systems of records. (a) In general. (1) 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 the statute or by Executive order of the President. ( See (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 (b) Requests for information from individuals. (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 (c) Report on new systems. See (d) Accurate and secure maintenance of records. (1) Subject to 5 U.S.C. 552a(j) and § 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 (2) Prior to disseminating any record about an individual to any person other than an agency, unless the dissemination is made pursuant to the Privacy Act ( see see (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 (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 in this part, 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 Institute of Standards and Technology (NIST). (ii) System managers, with the approval of the head of their offices within a component, shall adopt access restrictions to insure that access to the records is limited to those individuals within the agency who have a need to access the records in order to perform their duties. Procedures shall also be adopted to prevent accidental access to, or dissemination of, records. (e) Prohibition against maintenance of records concerning First Amendment rights. (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. Federal Register. See (g) Emergency disclosure. See § 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. Federal Register (2) In addition, the Department must publish in the Federal Register (i) The system name and number, and location of the system; (ii) The title and business address of the Treasury official who is responsible for the system of records; (iii) Security classification, and indication of whether any information in the system is classified; (iv) Authority for maintenance of the system, the specific authority that authorizes the maintenance of the records in the system; (v) Purpose(s) of the system, a description of the purpose(s) for maintaining the system; (vi) The categories of individuals on whom records are maintained in the system; (vii) The categories of records maintained in the system; (viii) The categories of sources of records in the system ( see (ix) Each routine uses of the records contained in the system, including the categories of users and the purpose of such use; (x)-(xix) [Reserved] (xx) The policies and practices of the component regarding storage, retrievability, access controls, retention, and disposal of the records; (xxi) The procedures of the component whereby an individual can be notified if the system of records contains a record pertaining to the individual, including reasonable times, places, and identification requirements; (xxii) 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; (xxiii) Exemptions promulgated for the system; and (xxiv) History (any previously published notices). (b) Notice of new or modified routine uses to be published in the Federal Register. Federal Register See (c) Promulgation of rules exempting systems from certain requirements General exemptions. (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 (2) Specific exemptions. (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 the Privacy Act and paragraph (a)(1) of this section. If any individual is denied any right, privilege, or 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, provide such material 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) Reasons for exemptions. See (d) Review and report to the Office of Management and Budget (OMB). (1) The Data Integrity Board must conduct a review of all matching programs in which the Department has participated during the calendar year and report to OMB of the following year. (2) Each component must perform the following reviews with a frequency sufficient to ensure compliance and manage risks: (i) Review the language of each contract that involves the creation, collection, use, processing, storage, maintenance, dissemination, disclosure, or disposal of information and ensure that the applicable requirements in the Privacy Act and OMB policies are enforceable on the contractor and its employees consistent with the agency's authority; (ii) Ensure that all routine uses remain appropriate and that the recipient's use of the records continues to be compatible with the purpose for which the information was collected; (iii) Ensure that each exemption claimed for a system of records pursuant to 5 U.S.C. 552a(j) and (k) remains appropriate and necessary; (iv) Ensure Departmental and component training practices are sufficient and that personnel understand the requirements of the Privacy Act, OMB guidance, the agency's implementing regulations and policies, and any job-specific requirements; (v) Review all component SORNs as needed to ensure they remain accurate, up-to-date, and appropriately scoped; that all SORNs are published in the Federal Register (vi) Be prepared to report to the Office of Privacy, Transparency, & Records, as part of the annual Federal Information Security Management Act (FISMA), as amended by the Federal Information Security Modernization Act of 2014, Public Law 113-283, reporting process, the results of the reviews conducted as required by this section, including any corrective action taken to resolve problems uncovered. § 1.24 Disclosure of records to person other than the individual to whom they pertain. (a) Conditions of disclosure. (1) To those offices and employees of the Treasury who have a need for the record in the performance of their duties; (2) Required 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) and § 1.21(g) and as described under 5 U.S.C. 552a(e)(4)(D) and § 1.23(a)(4); (4) To the Bureau of the Census for the 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 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 and Records Administration 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 the General Services Administration 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, if: (i) The activity is authorized by law; and (ii) The head of the agency or instrumentality has made a written request to 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 a matter is 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 Government Accountability Office; (11) Pursuant to the order of a court of competent jurisdiction (see 5 U.S.C. 552a(b)); or (12) To a consumer reporting agency in accordance with 13 U.S.C. 3711(e). (b) [Reserved] § 1.25 Accounting of disclosures. (a) Accounting of certain disclosures. (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 U.S.C. 552a(b) and § 1.24; and (ii) The name and address of the person to whom or agency to which 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 component in accordance with 5 U.S.C. 552a(d) and § 1.28 of any record that has been disclosed to the person or agency if an accounting of the disclosure was made. ( See (b) Accounting systems. (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 to whom or agency to which the record was 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 Administration or Federal Records Center for storage, in which event, the accounting pertaining to those records, unless maintained separately, must be transferred with the records themselves. (c) Exemptions from accounting requirements. (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. See (2) Access to accounting of disclosures 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) and § 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) and § 1.23(c). ( See § 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. See (b) Access. See (c) Exceptions. (1) Systems of records exempted pursuant to 5 U.S.C. 552a(j) and (k) and § 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. (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 ( see (ii) State that it is made pursuant to the Privacy Act or the regulations in this subpart, or have “Privacy Act Request” written on both the request and on the envelope, if not submitted via a component-provided electronic method; (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 sought, the date of the record or the period in which the record was compiled or otherwise describe the record in sufficient detail to enable Department personnel to locate the system of records containing the record with a reasonable amount of effort; (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 or by a component-provided electronic method to the office or officer of the component indicated for the particular system or subsystem or categories of records to which the individual seeks access, as specified in “Privacy Act Issuances” published by the Office of the Federal Register and referenced in the appendices to this subpart. As explained in appendix A to this subpart, requesters may send a written request to the Departmental Offices seeking assistance in identifying the appropriate component or in preparing a request for notification. Requesters seeking such assistance should submit a written request addressed to the Departmental Offices at the address specified in appendix A to this part. (2) A request for access to records must, in addition to complying with paragraphs (d)(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 a requester wants a copy of their records, they must clearly state in the request that they agree to pay the fees for duplication as ultimately determined in accordance with subpart A to this subpart (§ 1.7), unless such fees are waived under that section by the system manager or other appropriate official as indicated in the appropriate appendix to this subpart; and (iii) Comply with any other requirement set forth in the applicable appendix to this subpart or the “System of Records Notice” applicable to the system in question. Any request for access which does not comply with the requirements in the preceding sentence and those set forth elsewhere in this subpart, will not be deemed subject to the time constraints of this section, unless and until amended to comply with all requirements in this subpart. Components must advise the requester of any specific deficiencies so the requester can amend the request so it can be processed. This section applies only to records maintained in a system of records that are also in the possession or control of the component. ( See (e) Requests for records not in control of component. (2) Where the record requested originated with a Federal agency other than Treasury or its components and was classified (e.g., National Defense or Intelligence Information) or otherwise restrictively endorsed (e.g., Office of Personnel Management records of Federal Bureau of Investigation reports) by the originating agency, and a copy is in the possession of a Treasury component, the component will refer that portion of the request to the originating agency for determination of all Privacy Act issues. In the case of a referral to another agency under this paragraph (e)(2), the component will notify the requester 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 Treasury official includes information originating with other Federal agencies that is not classified or otherwise restrictively endorsed, the system manager or other appropriate Treasury official receiving the request must consult with the originating agency prior to making a decision to disclose or withhold the record. The system manager or other appropriate Treasury official maintaining the record must decide if disclosure is required. ( See (f) Date of receipt of request. See (g) Notification of determination In general. See (2) Granting of access. See (3) Requirements for access to medical records. See (4) Denial of request. (5) Prohibition against the use of 5 U.S.C. 552(b) exemptions. See (6) Records exempt in whole or in part. (ii) Process requests from individuals for access to records which Treasury exempted from access pursuant to 5 U.S.C. 552a(k) as follows: (A) Requests for information classified pursuant to Executive Order 12958, 13526, or successor or prior Executive orders require the responsible Treasury component 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 must be declassified and made available to the individual. If the information continues to warrant classification, the component must notify the requester that the information sought is classified, that it has been reviewed and continues to warrant classification, and that Treasury exempted it from access pursuant to 5 U.S.C. 552(b)(1) and 5 U.S.C. 552a(k)(1). Classified information maintained in records Treasury exempted pursuant to 5 U.S.C. 552a(j) must be reviewed as required by this paragraph (g)(6)(ii)(A), but the response to the individual must be in the form prescribed by paragraph (g)(6)(i) of this section. (B) Components must respond to requests for information maintained in records that Treasury exempted from disclosure pursuant to 5 U.S.C. 552a(k)(2) in the manner provided in paragraph (g)(6)(i) of this section unless the requester shows that the component has used or is using the information to deny them any right, privilege, or benefit for which they are eligible or to which they would otherwise be entitled under Federal law. If the requester makes such a showing, the component must advise the requester of the existence of the records, extract any information from the records that would identify a confidential source, or provide a summary extract of the records to the requester in a manner which protects the source to the maximum degree possible. (C) Information a component compiled in its records as part of an employee background investigation that Treasury exempted from disclosure pursuant to 5 U.S.C. 552a(k)(5) must be made available to a requester unless the record identifies a confidential source(s). Information in the record that identifies confidential source(s) must be extracted or summarized in a manner which protects the source(s) to the maximum degree possible and the summary or extract must be provided to the requester. (D) Testing or examination material that Treasury exempted pursuant to 5 U.S.C. 552a(k)(6) must not be made available to a requester 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 § 1.27 Procedures for amendment of records pertaining to individuals—Format, agency review, and appeal from initial adverse agency determination. (a) In general. See (b) Form of request to amend records. (1) Be made in writing and signed by the individual 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 under the Privacy Act or the regulations in this subpart, with “Privacy Act Amendment Request” written on both 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 believes require amendment, including, to the best of the requester's knowledge, dates of previous letters the requester sent to the component seeking access to their records and dates of letters in which the component provided notification to the requester concerning access, if any, and the individual's documentation justifying the proposed correction. ( See (c) Date of receipt of request. See (d) Review of requests to amend records. (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 to 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 (e) Administrative appeal In general. See (2) Form of request for administrative review of refusal to amend record. (i) Be made in writing, stating any arguments in support thereof and be signed by the requester to whom the record pertains, or the duly authorized representative of such individual; (ii) Be addressed 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 (iii) Be clearly marked “Privacy Act Amendment Appeal” on the appeal and on the envelope; (iv) Reasonably describe the records the individual seeks to amend; and (v) Specify the date of the initial request to amend records, and the date of the component's letter providing notification that the request was denied. ( See (3) Date of receipt. See (4) Review of administrative appeals from denial of requests to amend records. (i) To file a concise “Statement of Disagreement” (including the procedures for filing this statement) setting forth the reasons they disagree with the final agency decision; and/or (ii) To judicial review of the final agency decision refusing to amend the record(s) (under 5 U.S.C. 552a(g)(1)(A)). ( See (5) Notation on record and distribution of statements of disagreement. See (f) Records not subject to correction under the Privacy Act. (1) Transcripts or written statements made under oath; (2) Transcripts of Grand Jury proceedings, judicial or quasi-judicial proceedings which form the official record of those proceedings; (3) Pre-sentence reports comprising the property of the courts but maintained in agency files; (4) Records pertaining to the determination, the collection, and the payment of the Federal taxes; (5) Records duly exempted from correction by notice published in the Federal Register (6) Records compiled in reasonable anticipation of a civil action or proceeding. § 1.28 Training, rules of conduct, penalties for non-compliance. (a) Training. See (b) Rules of conduct. (1) The head of each office of a component of the Department is 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 system of records is maintained without public notice. (2) Treasury must: (i) Collect no information about individuals for maintenance in a system of records 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 relevant and necessary to perform Department functions or responsibilities, unless related to a system exempted under 5 U.S.C. 552a(j) or (k); (iii) Collect information, to the greatest extent practicable, directly from the individual to whom it relates, unless related to a system exempted under 5 U.S.C. 552a(j); (iv) Inform individuals (and third parties, if feasible) from whom information is collected of the authority and purposes for collection, the use that will be made of the information, and the effects, both legal and practical, of not furnishing the information; (v) Neither collect, maintain, use nor disseminate information concerning an individual's mere exercise of their First Amendment rights, including: an individual's religious or political beliefs or activities; membership in associations or organizations; freedom of speech and of the press, and freedom of assembly and petition, unless: (A) The individual expressly authorizes it (for example, volunteering relevant and necessary information to obtain a benefit or enforce a right); (B) A statute expressly/explicitly authorizes the collection, maintenance, use or dissemination of the information (whether or not the statute specifically refers to the First Amendment); 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 (to determine if actual retrieval is or will necessarily occur with some degree of regularity when the system of records becomes operational); (vii) Disseminate outside the Department no information from a system of records without the written consent of the individual who is the subject of the records unless disclosure is authorized by one of the 12 exemptions in 5 U.S.C. 552a(b), which includes disclosure pursuant to a routine use published in a system of records notice in the Federal Register (viii) Assure that an accounting is kept in the prescribed form of information about individuals that is maintained in a system of records and disseminated outside the Department, whether made orally or in writing, unless disclosed under 5 U.S.C. 552 and subpart A of this part; (ix) Collect, maintain, use, and disseminate information about individuals in a manner that ensures that no inadvertent disclosure of the information is made either within or outside the Department; and (x) Assure that the proper Department authorities (e.g., component privacy officer, legal counsel) are aware of any information in a system maintained by the Department which is not/might not be authorized under the provisions of the Privacy Act, including information on how an individual exercises their First Amendment rights, information that is/may be inaccurate, irrelevant, or so incomplete as to risk unfairness to the individual concerned if used to make adverse determinations. (c) Criminal penalties. (i) Who by virtue of their 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 ( see (ii) Who willfully maintains a system of records without meeting the notice requirements of paragraph (e)(4) of this section ( see (2) The Privacy Act also imposes a collateral criminal penalty (misdemeanor and a fine of not more than $5,000) on the conduct of any person who knowingly and willfully requests or obtains records covered by the Privacy Act from an agency under false pretenses. (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 Treasury a system of records to accomplish a Departmental function. Such contractor and employees are considered employees of the Treasury for the purposes of 5 U.S.C. 552a(i). ( See § 1.29 Records transferred to Federal Records Center or National Archives of the United States. (a) Records transferred for storage in the Federal Records Center. (b) Records transferred to the National Archives of the United States Records transferred to National Archives prior to September 27, 1975. (i) Must not be subject to the Privacy Act. (ii) Except, that a statement describing such records (modeled after 5 U.S.C. 552a(e)(4)(A) through (G)) must be published in the Federal Register (2) Records transferred to National Archives on or after September 27, 1975. (i) Must not be subject to the Privacy Act. (ii) Except, that a statement describing such records in accordance with 5 U.S.C. 552a(e)(4)(A) through (G) must be published in the Federal Register See § 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 Treasury function, the provisions of the Privacy Act and this subpart must be applied to such system. The relevant component is responsible for ensuring that the contractor complies with the contract requirements relating to privacy. § 1.31 Sale or rental of mailing lists. (a) In general. (b) Withholding of names and addresses. See § 1.32 Collection, use, disclosure, and protection of Social Security numbers. (a) Treasury must only collect full Social Security numbers (SSNs) when relevant and necessary to accomplish a legally authorized purpose related to a Treasury mission. In the absence of another compelling justification for the use of the full SSN (approved by the relevant component Head and the Departmental Senior Agency Official for Privacy), Treasury must only collect and maintain full SSNs: (1) As a unique identifier for identity verification purposes related to cyber security, law enforcement, intelligence, and/or security background investigations; (2) When required by external entities to perform a function for or on behalf of Treasury; (3) When collection is expressly required by statute or regulation; (4) For statistical and other research purposes; (5) To ensure the delivery of government benefits, privileges, and services; and (6) When there are no reasonable, alternative means for meeting business requirements. (b) Treasury must not display the Social Security number on the outside of any package sent by mail. (c) Treasury must not display the Social Security number on any document sent by mail unless there are no reasonable, alternative means for meeting business requirements and masking or truncating/partially redacting the SSN are not feasible. (d) Whenever feasible, Treasury must mask, or truncate/partially redact Social Security numbers visible to authorized Treasury/component information technology users so they only see the portion (if any) of the Social Security number required to perform their official Treasury duties. (e) An individual must not be denied any right, benefit, or privilege provided by law by a component because of such individual's refusal to disclose their Social Security number. (f) The provisions of paragraph (e) of this section do 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. (g) When Treasury requests that an individual discloses their Social Security number, it must inform the individual: (1) Whether that disclosure is mandatory or voluntary; (2) By what statutory or other authority such number is solicited; and (3) What uses are made of the number. (h) Treasury must provide the information in this section in the notice discussed in § 1.28(b)(2)(iv). ( See § 1.34 Guardianship. The parent or guardian of a minor or a person judicially determined to be incompetent must, 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 § 1.35 Information forms. (a) Review of forms. (b) Scope of review. (1) To ensure that Treasury does not collect information concerning religion, political beliefs or activities, association memberships, or the exercise of other First Amendment rights except as authorized in § 1.28(b)(2)(v); (2) To ensure that the form on which information is collected (or a separate form that can be retained by the individual) makes clear what information the individual is required to disclose by law (and the statutory of other authority for that requirement), and what information requested is voluntary; (3) To ensure that the form on which information is collected (or a separate form that can be retained by the individual) states clearly the principal purpose or purposes for which Treasury is collecting the information, and summarizes concisely the routine uses that will be made of the information; (4) To ensure that the form on which information is collected (or a separate form that can be retained by the individual) clearly indicates to the individual the effect that not providing all, or part of the requested information will have on their rights, benefits, or privileges of; and (5) To ensure that any form on which Treasury requests a Social Security number (SSN) (or a separate form that can be retained by the individual) clearly advises the individual of the statute or regulation requiring disclosure of the SSN or clearly advises the individual that disclosure is voluntary and that they will not be denied any right, benefit, or privilege if they refuse to voluntarily disclose it, and the uses that will be made of the SSN whether disclosed mandatorily or voluntarily. (c) Revision of forms. § 1.36 Systems exempt in whole or in part from provisions of the Privacy Act and this part. (a) In general. (b) Authority. (c) General exemptions under 5 U.S.C. 552a(j)(2). (i) Treasury-wide. Table 1 to Paragraph (c)(1)(i) No. Name of system Treasury .004 Freedom of Information Act/Privacy Act Request Records. (ii) Departmental Offices. Table 2 to Paragraph (c)(1)(ii) No. Name of system DO .190 Office of Inspector General Investigations Management Information System (formerly: Investigation Data Management System). DO .220 SIGTARP Hotline Database. DO .221 SIGTARP Correspondence Database. DO .222 SIGTARP Investigative MIS Database. DO .223 SIGTARP Investigative Files Database. DO .224 SIGTARP Audit Files Database. DO .303 TIGTA General Correspondence. DO .307 TIGTA Employee Relations Matters, Appeals, Grievances, and Com plaint Files. DO .308 TIGTA Data Extracts. DO .309 TIGTA Chief Counsel Case Files. (also exempt from 552a subsection (d)(5). DO .310 TIGTA Chief Counsel Disclosure Section Records. (also exempt from 552a subsection (d)(5)). DO .311 TIGTA Office of Investigations Files. (iii) Special Investigator for Pandemic Recovery (SIGPR). Table 3 to Paragraph (c)(1)(iii) No. Name of system SIGPR .420 Audit and Evaluations Records. SIGPR .421 Case Management System and Investigative Records. SIGPR .423 Legal Records. (iv) Office of the Comptroller of the Currency (OCC). Table 4 to Paragraph (c)(1)(iv) No. Name of system CC .110 Reports of Suspicious Activities. CC .120 Bank Fraud Information System. CC .220 Notices of Proposed Changes in Employees, Officers and Directors Tracking System (not exempt from 552a(c)(4)). CC .500 Chief Counsel's Management Information System. CC .510 Litigation Information System. (v) Internal Revenue Service. Table 5 to Paragraph (c)(1)(v) No. Name of system IRS 46.002 Criminal Investigation Management Information System and Case Files. IRS 46.003 Confidential Informants, Criminal Investigation Division. IRS 46.005 Electronic Surveillance and Monitoring Records, Criminal Investigation Division. IRS 46.015 Relocated Witnesses, Criminal Investigation Division. IRS 46.050 Automated Information Analysis System. IRS 90.001 Chief Counsel Management Information System Records (not exempt from (c)(4), (e)(2), (e)(3) or (g)). IRS 90.003 Chief Counsel Litigation and Advice (Criminal) Records. IRS 90.004 Chief Counsel Legal Processing Division Records (not exempt from (c)(4), (e)(2), (e)(3) or (g)). IRS 90.005 Chief Counsel Library Records (not exempt from (c)(4), (e)(2), (e)(3) or (g)). (vi) Financial Crimes Enforcement Network. Table 6 to Paragraph (c)(1)(vi) No. Name of system FinCEN .001 FinCEN Investigations and Examinations System. FinCEN .002 Suspicious Activity Reporting System. FinCEN .003 Bank Secrecy Act Reports System. FinCEN .004 Beneficial Ownership Information System (not exempt from 552a(e)(3) and (e)(4)(I)). (2) The Department hereby exempts the systems of records listed in paragraphs (c)(1)(i) through (vi) of this section from the following provisions of the Privacy Act, pursuant to 5 U.S.C. 552a(j)(2): 5 U.S.C. 552a(c)(3) and (4), 5 U.S.C. 552a(d)(1), (2), (3), (4), 5 U.S.C. 552a(e)(1), (2) and (3), 5 U.S.C. 552a(e)(4)(G), (H), and (I), 5 U.S.C. 552a(e)(5) and (8), 5 U.S.C. 552a(f), and 5 U.S.C. 552a(g). (d) Reasons for exemptions under 5 U.S.C. 552a(j)(2). (i) Take steps to avoid detection; (ii) Inform associates that an investigation is in progress; (iii) Learn the nature of the investigation; (iv) Learn whether they are only suspects or identified as law violators; (v) Begin, continue, or resume illegal conduct upon learning that they are not identified in the system of records; or (vi) Destroy evidence needed to prove the violation. (2) 5 U.S.C. 552a(d)(1), (e)(4)(H) and (f)(2), (3) and (5) grant individuals access to records pertaining to them. The application of these provisions to the systems of records would compromise the Department's ability to provide useful tactical and strategic information to law enforcement agencies. (i) Permitting access to records contained in the systems of records would provide individuals with information concerning the nature of any current investigations and would enable them to avoid detection or apprehension by: (A) Discovering the facts that would form the basis for their arrest; (B) Enabling them to destroy or alter evidence of criminal conduct that would form the basis for their arrest; and (C) Using knowledge that criminal investigators had reason to believe that a crime was about to be committed, to delay the commission of the crime or commit it at a location that might not be under surveillance. (ii) Permitting access to either on-going or closed investigative files would also reveal investigative techniques and procedures, the knowledge of which could enable individuals planning crimes to structure their operations to avoid detection or apprehension. (iii) Permitting access to investigative files and records could, moreover, disclose the identity of confidential sources and informants and the nature of the information supplied and thereby endanger the physical safety of those sources by exposing them to possible reprisals for having provided the information. Confidential sources and informants might refuse to provide criminal investigators with valuable information unless they believe that their identities will not be revealed through disclosure of their names or the nature of the information they supplied. Loss of access to such sources would seriously impair the Department's ability to carry out its mandate. (iv) Furthermore, providing access to records contained in the systems of records could reveal the identities of undercover law enforcement officers who compiled information regarding the individual's criminal activities and thereby endanger the physical safety of those undercover officers or their families by exposing them to possible reprisals. (v) By compromising the law enforcement value of the systems of records for the reasons outlined in paragraphs (d)(2)(i) through (iv) of this section, permitting access in keeping with these provisions would discourage other law enforcement and regulatory agencies, foreign and domestic, from freely sharing information with the Department and thus would restrict the Department's access to information necessary to accomplish its mission most effectively. (vi) Finally, the dissemination of certain information that the Department maintains in the systems of records is restricted by law. (3) 5 U.S.C. 552a(d)(2), (3) and (4), (e)(4)(H), and (f)(4) permit an individual to request amendment of a record pertaining to him or her and require the agency either to amend the record, or to note the disputed portion of the record and to provide a copy of the individual's statement of disagreement with the agency's refusal to amend a record to persons or other agencies to whom the record is thereafter disclosed. Since these provisions depend on the individual having access to his or her records, and since these rules exempt the systems of records from the provisions of the Privacy Act relating to access to records, for the reasons set out in paragraph (d)(2) of this section, these provisions should not apply to the systems of records. (4) 5 U.S.C. 552a(c)(3) requires an agency to make accountings of disclosures of a record available to the individual named in the record upon his or her request. The accountings must state the date, nature, and purpose of each disclosure of the record and the name and address of the recipient. (i) The application of this provision would impair the ability of law enforcement agencies outside the Department of the Treasury to make effective use of information provided by the Department. Making accountings of disclosures available to the subjects of an investigation would alert them to the fact that another agency is conducting an investigation into their criminal activities and could reveal the geographic location of the other agency's investigation, the nature and purpose of that investigation, and the dates on which that investigation was active. Individuals possessing such knowledge would be able to take measures to avoid detection or apprehension by altering their operations, by transferring their criminal activities to other geographical areas, or by destroying or concealing evidence that would form the basis for arrest. In the case of a delinquent account, such release might enable the subject of the investigation to dissipate assets before levy. (ii) Moreover, providing accountings to the subjects of investigations would alert them to the fact that the Department has information regarding their criminal activities and could inform them of the general nature of that information. Access to such information could reveal the operation of the Department's information-gathering and analysis systems and permit individuals to take steps to avoid detection or apprehension. (5) 5 U.S.C. 552(c)(4) requires an agency to inform any person or other agency about any correction or notation of dispute that the agency made in accordance with 5 U.S.C. 552a(d) to any record that the agency disclosed to the person or agency if an accounting of the disclosure was made. Since this provision depends on an individual's having access to and an opportunity to request amendment of records pertaining to him or her, and since these rules exempt the systems of records from the provisions of the Privacy Act relating to access to and amendment of records, for the reasons set out in paragraph (f)(3) of this section, this provision should not apply to the systems of records. (6) 5 U.S.C. 552a(e)(4)(I) requires an agency to publish a general notice listing the categories of sources for information contained in a system of records. The application of this provision to the systems of records could compromise the Department's ability to provide useful information to law enforcement agencies, since revealing sources for the information could: (i) Disclose investigative techniques and procedures; (ii) Result in threats or reprisals against informants by the subjects of investigations; and (iii) Cause informants to refuse to give full information to criminal investigators for fear of having their identities as sources disclosed. (7) 5 U.S.C. 552a(e)(1) requires an agency to maintain in its records only such information about an individual as is relevant and necessary to accomplish a purpose of the agency required to be accomplished by statute or Executive order. The term maintain, collect disseminate. (i) In many cases, especially in the early stages of investigation, it may be impossible to immediately determine whether information collected is relevant and necessary, and information that initially appears irrelevant and unnecessary often may, upon further evaluation or upon collation with information developed subsequently, prove particularly relevant to a law enforcement program. (ii) Not all violations of law discovered by the Department fall within the investigative jurisdiction of the Department of the Treasury. To promote effective law enforcement, the Department will have to disclose such violations to other law enforcement agencies, including State, local, and foreign agencies, that have jurisdiction over the offenses to which the information relates. Otherwise, the Department might be placed in the position of having to ignore information relating to violations of law not within the jurisdiction of the Department of the Treasury when that information comes to the Department's attention during the collation and analysis of information in its records. (8) 5 U.S.C. 552a(e)(2) requires an agency to collect information to the greatest extent practicable directly from the subject individual when the information may result in adverse determinations about an individual's rights, benefits, and privileges under Federal programs. The application of this provision to the systems of records would impair the Department's ability to collate, analyze, and disseminate investigative, intelligence, and enforcement information. (i) Most information collected about an individual under criminal investigation is obtained from third parties, such as witnesses and informants. It is usually not feasible to rely upon the subject of the investigation as a source for information regarding his criminal activities. (ii) An attempt to obtain information from the subject of a criminal investigation will often alert that individual to the existence of an investigation, thereby affording the individual an opportunity to attempt to conceal his criminal activities so as to avoid apprehension. (iii) In certain instances, the subject of a criminal investigation may assert his/her constitutional right to remain silent and refuse to supply information to criminal investigators upon request. (iv) During criminal investigations it is often a matter of sound investigative procedure to obtain information from a variety of sources to verify information already obtained from the subject of a criminal investigation or other sources. (9) 5 U.S.C. 552a(e)(3) requires an agency to inform each individual whom it asks to supply information, on the form that it uses to collect the information or on a separate form that the individual can retain, of the agency's authority for soliciting the information; whether disclosure of information is voluntary or mandatory; the principal purposes for which the agency will use the information; the routine uses that may be made of the information; and the effects on the individual of not providing all or part of the information. The systems of records should be exempted from this provision to avoid impairing the Department's ability to collect and collate investigative, intelligence, and enforcement data. (i) Confidential sources or undercover law enforcement officers often obtain information under circumstances in which it is necessary to keep the true purpose of their actions secret so as not to let the subject of the investigation or his or her associates know that a criminal investigation is in progress. (ii) If it became known that the undercover officer was assisting in a criminal investigation, that officer's physical safety could be endangered through reprisal, and that officer may not be able to continue working on the investigation. (iii) Individuals often feel inhibited in talking to a person representing a criminal law enforcement agency but are willing to talk to a confidential source or undercover officer whom they believe are not involved in law enforcement activities. (iv) Providing a confidential source of information with written evidence that he or she was a source, as required by this provision, could increase the likelihood that the source of information would be subject to retaliation by the subject of the investigation. (v) Individuals may be contacted during preliminary information gathering, surveys, or compliance projects concerning the administration of the internal revenue laws before any individual is identified as the subject of an investigation. Informing the individual of the matters required by this provision would impede or compromise subsequent investigations. (10) 5 U.S.C. 552a(e)(5) requires an agency to maintain all records it uses in making any determination about any individual with such accuracy, relevance, timeliness, and completeness as is reasonably necessary to assure fairness to the individual in the determination. (i) Since 5 U.S.C. 552a(a)(3) defines maintain collect disseminate, (ii) Information that may initially appear inaccurate, irrelevant, untimely, or incomplete may, when collated and analyzed with other available information, become more pertinent as an investigation progresses. In addition, application of this provision could seriously impede criminal investigators and intelligence analysts in the exercise of their judgment in reporting results obtained during criminal investigations. (11) 5 U.S.C. 552a(e)(8) requires an agency to make reasonable efforts to serve notice on an individual when the agency makes any record on the individual available to any person under compulsory legal process, when such process becomes a matter of public record. The systems of records should be exempted from this provision to avoid revealing investigative techniques and procedures outlined in those records and to prevent revelation of the existence of an ongoing investigation where there is need to keep the existence of the investigation secret. (12) 5 U.S.C. 552a(g) provides for civil remedies to an individual when an agency wrongfully refuses to amend a record or to review a request for amendment, when an agency wrongfully refuses to grant access to a record, when an agency fails to maintain accurate, relevant, timely, and complete records which are used to make a determination adverse to the individual, and when an agency fails to comply with any other provision of the Privacy Act so as to adversely affect the individual. The systems of records should be exempted from this provision to the extent that the civil remedies may relate to provisions of the Privacy Act from which these rules exempt the systems of records, since there should be no civil remedies for failure to comply with provisions from which the Department is exempted. Exemption from this provision will also protect the Department from baseless civil court actions that might hamper its ability to collate, analyze, and disseminate investigative, intelligence, and law enforcement data. (e) Specific exemptions under 5 U.S.C. 552a(k)(1). (i) Treasury-wide. Table 7 to Paragraph (e)(1)(i) No. Name of system Treasury .004 Freedom of Information Act/Privacy Act Request Records. (ii) Departmental Offices. Table 8 to Paragraph (e)(1)(ii) No. Name of system DO .120 Records Related to Office of Foreign Assets Control Economic Sanctions. DO .227 Committee on Foreign Investment in the United States (CFIUS) Case Management System. DO .411 Intelligence Enterprise Files. DO .413 Outbound Investment Security Program Notification System. (iii) Financial Crimes Enforcement Network. Table 9 to Paragraph (e)(1)(iii) No. Name of system FinCEN .001 FinCEN Investigations and Examinations System. (2) The Department of the Treasury hereby exempts the systems of records listed in paragraph (e)(1) of this section from the following provisions of the Privacy Act, pursuant to 5 U.S.C. 552a(k)(1): 5 U.S.C. 552a(c)(3), 5 U.S.C. 552a(d)(1), (2), (3), and (4), 5 U.S.C. 552a(e)(1), 5 U.S.C. 552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f). (f) Reasons for exemptions under 5 U.S.C. 552a(k)(1). (g) Specific exemptions under 5 U.S.C. 552a(k)(2). (i) Treasury-wide. Table 10 to Paragraph (g)(1)(i) No. Name of system Treasury .004 Freedom of Information Act/Privacy Act Request Records. Treasury .013 Department of the Treasury, Civil Rights Complaints, Compliance Reviews, and Fairness in Federal Programs Files. (ii) Departmental Offices. Table 11 to Paragraph (g)(1)(ii) No. Name of system DO .120 Records Related to Office of Foreign Assets Control Economic Sanctions. DO .144 General Counsel Litigation Referral and Reporting System. DO .190 Office of Inspector General Investigations Management Information System (formerly: Investigation Data Management System). DO .220 SIGTARP Hotline Database. DO .221 SIGTARP Correspondence Database. DO .222 SIGTARP Investigative MIS Database. DO .223 SIGTARP Investigative Files Database. DO .224 SIGTARP Audit Files Database. DO .225 TARP Fraud Investigation Information System. DO .227 Committee on Foreign Investment in the United States (CFIUS) Case Management System. DO .303 TIGTA General Correspondence. DO .307 TIGTA Employee Relations Matters, Appeals, Grievances, and Complaint Files. DO .308 TIGTA Data Extracts. DO .309 TIGTA Chief Counsel Case Files. DO .310 TIGTA Chief Counsel Disclosure Section Records. DO .311 TIGTA Office of Investigations Files. DO .413 Outbound Investment Security Program Notification System. (iii) Special Investigator for Pandemic Recovery (SIGPR). Table 12 to Paragraph (g)(1)(iii) No. Name of system SIGPR .420 Audit and Evaluations Records. SIGPR .421 Case Management System and Investigative Records. SIGPR .423 Legal Records. (iv) The Alcohol and Tobacco Tax and Trade Bureau (TTB). Table 13 to Paragraph (g)(1)(iv) No. Name of system TTB .001 Regulatory Enforcement Record System. (v) Comptroller of the Currency. Table 14 to Paragraph (g)(1)(v) No. Name of system CC .100 Enforcement Action Report System. CC .110 Reports of Suspicious Activities. CC .120 Bank Fraud Information System. CC .220 Notices of Proposed Changes in Employees, Officers and Directors Tracking System. CC .500 Chief Counsel's Management Information System. CC .510 Litigation Information System. CC .600 Consumer Complaint and Inquiry Information Systems. CC .800 Office of Inspector General Investigations System. (vi) Bureau of Engraving and Printing. Table 15 to Paragraph (g)(1)(vi) No. Name of system BEP .021 Investigative files. (vii) Internal Revenue Service. Table 16 to Paragraph (g)(1)(vii) No. Name of system IRS 00.002 Correspondence File-Inquiries about Enforcement Activities. IRS 00.007 Employee Complaint and Allegation Referral Records. IRS 00.334 Third Party Contact Reprisal Records. IRS 22.061 Wage and Information Returns Processing (IRP). 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 34.018 Treasury/IRS Insider Risk Management Records. IRS 34.037 IRS Audit Trail and Security Records System. IRS 37.007 Practitioner Disciplinary Records. IRS 37.009 Enrolled Agent and Enrolled Retirement Plan Agent Records. IRS 37.111 Preparer Tax Identification Number Records. IRS 42.008 Audit Information Management System (AIMS). IRS 42.017 International Enforcement Program Files. IRS 42.021 Compliance Programs and Projects Files. IRS 42.031 Anti-Money laundering/Bank Secrecy Act and form 8300. 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 (TE/GE) Case Management Records. IRS 90.002 Chief Counsel Disclosure Litigation Division Case Files. IRS 90.004 Chief Counsel General Legal Services Case Files. IRS 90.005 Chief Counsel General Litigation Case Files. (viii) Bureau of the Fiscal Service. Table 17 to Paragraph (g)(1)(viii) No. Name of system FS .020 U.S. Treasury Securities Fraud Information System. (ix) Financial Crimes Enforcement Network. Table 18 to Paragraph (g)(1)(ix) No. Name of system FinCEN .001 FinCEN Database. FinCEN .002 Suspicious Activity Reporting System. FinCEN .003 Bank Secrecy Act Reports System. FinCEN .004 Beneficial Ownership Information System (not exempt from 5 U.S.C. 552a(e)(3) and 5 U.S.C. 552a(e)(4)(I)). (2) The Department hereby exempts the systems of records listed in paragraphs (g)(1)(i) through (ix) of this section from the following provisions of the Privacy Act, pursuant to 5 U.S.C. 552a(k)(2): 5 U.S.C. 552a(c)(3), 5 U.S.C. 552a(d)(1), (2), (3), (4), 5 U.S.C. 552a(e)(1), 5 U.S.C. 552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f). (h) Reasons for exemptions under 5 U.S.C. 552a(k)(2). (i) The application of this provision would impair the ability of the Department of the Treasury and of law enforcement agencies outside the Department to make effective use of information maintained by the Department. Making accountings of disclosures available to the subjects of an investigation would alert them to the fact that an agency is conducting an investigation into their illegal activities and could reveal the geographic location of the investigation, the nature and purpose of that investigation, and the dates on which that investigation was active. Individuals possessing such knowledge would be able to take measures to avoid detection or apprehension by altering their operations, by transferring their illegal activities to other geographical areas, or by destroying or concealing evidence that would form the basis for detection or apprehension. In the case of a delinquent account, such release might enable the subject of the investigation to dissipate assets before levy. (ii) Providing accountings to the subjects of investigations would alert them to the fact that the Department has information regarding their illegal activities and could inform them of the general nature of that information. (2) 5 U.S.C. 552a(d)(1), (e)(4)(H) and (f)(2), (3), and (5) grant individuals access to records pertaining to them. The application of these provisions to the systems of records would compromise the Department's ability to utilize and provide useful tactical and strategic information to law enforcement agencies. (i) Permitting access to records contained in the systems of records would provide individuals with information concerning the nature of any current investigations and would enable them to avoid detection or apprehension by: (A) Discovering the facts that would form the basis for their detection or apprehension; (B) Enabling them to destroy or alter evidence of illegal conduct that would form the basis for their detection or apprehension; and (C) Using knowledge that investigators had reason to believe that a violation of law was about to be committed, to delay the commission of the violation or commit it at a location that might not be under surveillance. (ii) Permitting access to either on-going or closed investigative files would also reveal investigative techniques and procedures, the knowledge of which could enable individuals planning non-criminal acts to structure their operations so as to avoid detection or apprehension. (iii) Permitting access to investigative files and records could, moreover, disclose the identity of confidential sources and informants and the nature of the information supplied and thereby endanger the physical safety of those sources by exposing them to possible reprisals for having provided the information. Confidential sources and informants might refuse to provide investigators with valuable information unless they believed that their identities would not be revealed through disclosure of their names or the nature of the information they supplied. Loss of access to such sources would seriously impair the Department's ability to carry out its mandate. (iv) Furthermore, providing access to records contained in the systems of records could reveal the identities of undercover law enforcement officers or other persons who compiled information regarding the individual's illegal activities and thereby endanger the physical safety of those undercover officers, persons, or their families by exposing them to possible reprisals. (v) By compromising the law enforcement value of the systems of records for the reasons outlined in paragraphs (h)(2)(i) through (iv) of this section, permitting access in keeping with these provisions would discourage other law enforcement and regulatory agencies, foreign and domestic, from freely sharing information with the Department and thus would restrict the Department's access to information necessary to accomplish its mission most effectively. (vi) Finally, the dissemination of certain information that the Department may maintain in the systems of records is restricted by law. (3) 5 U.S.C. 552a(d)(2), (3), and (4), (e)(4)(H), and (f)(4) permit an individual to request amendment of a record pertaining to him or her and require the agency either to amend the record, or to note the disputed portion of the record and to provide a copy of the individual's statement of disagreement with the agency's refusal to amend a record to persons or other agencies to whom the record is thereafter disclosed. Since these provisions depend on the individual having access to his or her records, and since these rules exempt the systems of records from the provisions of the Privacy Act relating to access to records, these provisions should not apply to the systems of records for the reasons set out in paragraph (h)(2) of this section. (4) 5 U.S.C. 552a(e)(1) requires an agency to maintain in its records only such information about an individual as is relevant and necessary to accomplish a purpose of the agency required by statute or Executive order. The term maintain, collect disseminate. (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 paragraphs (h)(5)(i) through (vi) of this section, access to such knowledge would impair the Department's ability to carry out its mission, since individuals could: (i) Take steps to avoid detection; (ii) Inform associates that an investigation is in progress; (iii) Learn the nature of the investigation; (iv) Learn whether they are only suspects or identified as law violators; (v) Begin, continue, or resume illegal conduct upon learning that they are not identified in the system of records; or (vi) Destroy evidence needed to prove the violation. (6) 5 U.S.C. 552a(e)(4)(I) requires an agency to publish a general notice listing the categories of sources for information contained in a system of records. The application of this provision to the systems of records could compromise the Department's ability to complete or continue investigations or to provide useful information to law enforcement agencies, since revealing sources for the information could: (i) Disclose investigative techniques and procedures; (ii) Result in threats or reprisals against informants by the subjects of investigations; and (iii) Cause informants to refuse to give full information to investigators for fear of having their identities as sources disclosed. (i) Specific exemptions under 5 U.S.C. 552a(k)(4). (i) Treasury-wide. Table 19 to Paragraph (i)(1)(i) No. Name of system Treasury .004 Freedom of Information Act/Privacy Act Request Records. (ii) Internal Revenue Service. Table 20 to Paragraph (i)(1)(ii) No. Name of system IRS 70.001 Individual Income Tax Returns, Statistics of Income. (2) The Department hereby exempts the system of records listed in paragraph (i)(1) of this section from the following provisions of the Privacy Act, pursuant to 5 U.S.C. 552a(k)(4): 5 U.S.C. 552a(c)(3), 5 U.S.C. 552a(d)(1), (2), (3), and (4), 5 U.S.C. 552a(e)(1), 5 U.S.C. 552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f). (3) The system of records is maintained under 26 U.S.C. 6108, which requires that the Secretary or his delegate prepare and publish annually statistics reasonably available with respect to the operation of the income tax laws, including classifications of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable. (j) Reasons for exemptions under 5 U.S.C. 552a(k)(4). (k) Specific exemptions under 5 U.S.C. 552a(k)(5). (i) Treasury-wide. Table 21 to Paragraph (k)(1)(i) No. Name of system Treasury .004 Freedom of Information Act/Privacy Act Request Records. Treasury .007 Personnel Security System. (ii) Departmental Offices. Table 22 to Paragraph (k)(1)(ii) No. Name of system DO .004 Personnel Security System. DO .306 TIGTA Recruiting and Placement Records. (iii) Internal Revenue Service. Table 23 to Paragraph (k)(1)(iii) No. Name of system IRS 34.018 Treasury/IRS Insider Risk Management Records. IRS 34.021 Personnel Security Investigations. IRS 34.022 Automated Background Investigations System (ABIS). IRS 90.006 Chief Counsel Human Resources and Administrative Records. (2) The Department hereby exempts the systems of records listed in paragraphs (k)(1)(i) and (ii) of this section from the following provisions of the Privacy Act, pursuant to 5 U.S.C. 552a(k)(5): 5 U.S.C. 552a(c)(3), 5 U.S.C. 552a(d)(1), (2), (3), and (4), 5 U.S.C. 552a(e)(1), 5 U.S.C. 552a(e)(4)(G), (H), and (I), and 5 U.S.C. 552a(f). (l) Reasons for exemptions under 5 U.S.C. 552a(k)(5). (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). (i) Treasury-wide. Table 24 to Paragraph (m)(1)(i) No. Name of system Treasury .004 Freedom of Information Act/privacy Act Request Records. (ii) Departmental Offices. Table 25 to Paragraph (m)(1)(ii) No. Name of system DO .306 TIGTA Recruiting and Placement Records. (ii) [Reserved] (2) The Department hereby exempts the system of records listed in paragraph (m)(1) of this section from the following provisions of the Privacy Act, pursuant 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). (o) Exempt information included in another system. [88 FR 88815, Dec. 26, 2023, as amended at 89 FR 101889, Dec. 17, 2024; 90 FR 20396, May 14, 2025] Appendix A to Subpart C of Part 1—Departmental Offices 1. In general. 2. Requests for notification and access to records and accountings of disclosures. Privacy Act Request, DO, Director, FOIA and Transparency, Department of the Treasury, 1500 Pennsylvania Avenue NW., Washington, DC 20220. Requests may also be submitted: on the Treasury/FOIA portal, which can be found at: https://home.treasury.gov/footer/freedom-of-information-act/submit-a-request; [email protected]. 3. Requests for amendments of records. 4. Administrative appeal of initial determination refusing to amend record. 5. Statements of disagreement. 6. Service of process. 7. Annual notice of systems of records. 8. Verification of identity. (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 paragraphs 8(i) and (ii) of this appendix, 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 paragraph 8(i), (ii), or (iii) of this appendix, 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. Appendix B to Subpart C of Part 1—Internal Revenue Service 1. Purpose. (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 the Privacy Act (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 section 3 or 4 of this appendix before the Internal Revenue Service will act on the request. Neither the notification and access (or accounting of disclosures) procedures under section 3 of this appendix nor the amendment procedures under section 4 of this appendix 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. 3. Procedures for access to records In general. (b) Form of request for notification and access or request for an accounting of disclosures. (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. (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. (d) Sample request for notification and access to records. 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 (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. (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. (g) Medical records. (h) Verification of identity. (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 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 paragraphs 3(h)(i) and (ii) of this appendix, 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 paragraph 3(h)(i), (ii), or (iii) of this appendix, 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. 4. Procedures for amendment of records In general. (b) Amendment of record. (c) Form of request for amendment of record. (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. (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. (e) Processing a request for amendment of a record. (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. (g) Form of request for review. (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. (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. (i) Processing a request for review of adverse determination. (j) Statement of disagreement. (k) Judicial review. 5. Records transferred to Federal Records Centers. Appendix C to Subpart C of Part 1—Alcohol and Tobacco Tax and Trade Bureau 1. In general. 2. Requests for notification and access to records and accountings of disclosures. 3. Requests for amendment of record. 4. Verification of identity. (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 paragraphs 4(a) and (b) of this appendix, 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. 6. Requests for copies of records without prior physical inspection. 7. Administrative appeal of initial determination refusing to amend record. 8. Statements of disagreement. 9. Service of process. 10. Annual notice of systems of records. Appendix D to Subpart C of Part 1—Bureau of Engraving and Printing 1. In general. 2. Requests for notification and access to records and accountings of disclosures. 3. Requests for amendment of records. 4. Administrative appeal of initial determinations refusing amendment of records. 5. Statements of disagreement. 6. Service of process. 7. Verification of identity. (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 paragraphs 7(i) and (ii) of this appendix, an individual 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 paragraph 7(i), (ii), or (iii) of this appendix, 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. Appendix E to Subpart C of Part 1—Bureau of the Fiscal Service 1. In general. 2. Requests for notification and access to records and accountings of disclosures. Federal Register. See 3. Requests for amendment of records. Federal Register 4. Administrative appeal of initial determinations refusing amendment of records. Federal Register . See 5. Statements of disagreement. 6. Service of process. 7. Annual notice of systems of records. Appendix F to Subpart C of Part 1—United States Mint 1. In general. 2. Requests for notification and access to records and accountings of disclosures. 3. Requests for amendment of records. 4. Administrative appeal of initial determinations refusing amendment of records. 5. Statements of disagreement. 6. Service of process. 7. Annual notice of systems of records. Appendix G to Subpart C of Part 1—Office of the Comptroller of the Currency 1. In general. 2. Requests for notification and access to records and accountings of disclosures. 3. Requests for amendment of records. 4. Administrative appeal of initial determinations refusing amendment of records. 5. Statements of disagreement. 6. Service of process. 7. Annual notice of systems of records. Appendix H to Subpart C of Part 1—Financial Crimes Enforcement Network 1. In general. 2. Requests for notification and access to records and accountings of disclosures. 3. Requests for amendments of records. 4. Verification of identity. (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 paragraph 4(i) of this section, 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 paragraphs 4(i) and (ii) of this appendix, 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 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. 6. Statements of Disagreement. 7. Service of Process. 8. Biennial notice of systems of records.

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