The Privacy Act requires Notices of Systems of Records to be published in the Federal Register. The Internal Revenue Service's (IRS) Notices of Systems of Records are published as a part of the Department of the Treasury's publication.

A specific coding designates the systems of records as belonging to Treasury and IRS. This coding is part of the title of each system of records. The coded title for each system is Treasury/IRS followed by a five digit number that has a period after the second digit. Each of the first two digits indicates the functional organization and the division which controls the records.

A title for the system is also used with the coding structure.

The six personnel systems of records under the control of AWSS Personnel are the following:

A similar coding is used by each department or agency in the Federal Government. The Office of Personnel Management (OPM) has control over certain personnel records maintained by other Federal agencies. The OPM uses a coding system which designates whether the particular system contains records of Federal employees or only OPM employees. This coding is accomplished by the following method:

The OPM also has a third type of system of records. This third type contains records on all Federal employees that are both controlled and maintained by OPM. The coding for these systems uses the words OPM/Central.

There are two other Federal agencies which have government-wide systems:

Condition of disclosure (b)(1) -internally to officers and employees of the agency who have a need for the information in the performance of their official duties.

Condition of disclosure (b)(2) -the release of a record as required by the Freedom of Information Act. The existence of an actual FOIA request is a prerequisite for application of this provision.

Condition of disclosure (b)(3) -the routine use provision.

This condition allows for the disclosure of a record for a use which is compatible with the purpose for which the record was collected.

A routine use generally involves disclosure to another agency, State or local government or other organization, and must be specified in the Notice of Systems of Records.

Under this condition, disclosures are also made to unions recognized as exclusive bargaining representatives pursuant to 5 U.S.C. 7114.

Condition of disclosure (b)(5) -for statistical research or reporting purposes. The record may only be provided in a format that is not individually identifiable.

Condition of disclosure (b)(7) -for civil and criminal law enforcement activities. This condition of disclosure is applicable when Federal, State, and local governments request information for investigations of welfare fraud, tax matters, unemployment compensation and other civil or criminal law enforcement activities.

The requirements for granting a (b)(7) request are specific. The Disclosure Manager and the AWSS office should jointly determine whether the request meets the four requirements of the (b)(7) condition as follows:

When the request involves payroll data, the request is sent to the appropriate Transactional Processing Center (TPC) with responsibility for the employee's function. Disclosure personnel may consult the Public Information Listing to determine the appropriate TPC to contact. See IRM 11.3.13.9.12.1, Public Information Listing, for the PIL web site access procedures.

The IRS has adopted the policy of allowing the IRS function processing the (b)(7) request to also authorize the (b)(7) release. The level of authority official should be specified in functional procedures.

Condition of disclosure (b)(8) -when there is a compelling circumstance affecting the health or safety of the individual. This provision is strictly interpreted and the release is limited to emergency situations.

Condition of disclosure (b)(10) -to the Comptroller General or the Government Accountability Office in the performance of its duties. This condition includes any GAO audit or request for a Comptroller General decision where information from a record, subject to the Privacy Act, is disclosed. See IRM 11.3.23 , Disclosure to the General Accounting Office (GAO) .

Condition of disclosure (b)(11) -a disclosure pursuant to an order of a court of competent jurisdiction. See IRM 11.3.20.4.9 below for specific instructions on disclosures under this condition.

Those documents controlled by OPM, such as the right (long term) side of the Official Personnel Folder (OPF), are disclosed in accordance with the instructions in 5 CFR 297.402 and 297.403.

A court order, demand (subpoena or summons) or an order from an administrative body, such as a State unemployment compensation board, which requires testimony or the production of documents by an IRS official will be processed in accordance with procedures for subsequent approval by the appropriate official authorized by Delegation Order 11-2.

In accordance with the Civil Service Reform Act of 1978, Title VII, Section 7132, Part (a)(2):

Disclosure personnel should review IRM 11.3.35, Requests and Demands for Testimony and Production of Documents, for further guidance on processing requests for personnel and payroll records.

After an employee has left IRS for any reason, the OPF should be returned within 90 days to OPM for maintenance and retention. After the OPF has been returned, OPM is the appropriate agency to respond to subpoenas or other requests for personnel records. OPM requires a subpoena or court signed by a judge. Subpoenas should be directed to:

The (d)(5) provision of the Privacy Act exempts from disclosure information compiled in anticipation of a civil action or proceeding.

This provision may be used to exempt information prepared for use in litigation and otherwise protected from release by the Freedom of Information Act or rules of civil procedure.

The (k)(5) exemption is for investigatory material compiled solely for the purpose of determining suitability, eligibility, and qualifications for Federal civilian employment or access to classified material.

The exemption only applies to that information which would reveal the identity of a source of the information who was provided an express promise of confidentiality.

The (k)(5) exemption also applies to a source who supplied information prior to the effective date of the Privacy Act (September 27, 1975) under an implied promise of confidentiality.

The (k)(6) exemption is for testing or examination materials used solely to determine individual qualifications for appointment or promotion in the Federal service.

This exemption is claimed because the disclosure of the testing and examination materials would compromise the objectivity or fairness of the examination process.

The OPM regulations at 5 CFR 294.103 provide guidance on how commercial solicitation firms can obtain access to public information items on employees.

When a commercial solicitation firm requests information on employees, the public information items, to the extent requested, are to be provided.

There are six items of information which have been designated by the OPM as public or official information which is available from both the Official Personnel Folder (OPF) and employee performance file system folders, their automated equivalent records, and from other personnel record files that constitute an agency record within the meaning of the Freedom of Information Act.

For the purpose of providing the six items of public information specified in 5 CFR 293.311, requests for the Public Information Listing do not have to be processed pursuant to FOIA unless the requester specifically requests processing under the FOIA. See IRM 11.3.13.9.12.1.

Public information for employees in sensitive positions as deemed by OPM are from the Public Information Listing. See IRM 11.3.13.9.12.1 for more details. The Public Information Listing available through Disclosure, also does not contain the names of employees who have been assigned an approved IRS pseudonym. See IRM 11.3.13.9.12.1(6) for more information.

Any materials requested by the exclusive representative (NTEU in the case of the IRS) solely under the Freedom of Information Act must be evaluated for disclosure in accordance with that Act.

Careful consideration, however, must be given to any specific exemptions to disclosure that occur under the Civil Service Reform Act.

Requests for information from the union under the FOIA are directed to the Disclosure Manager.

IRC §6103(l)(4)(A) authorizes disclosure of relevant and material returns and return information, upon written request, to an employee or former employee or their authorized legal representative for use in a personnel action or proceeding. Release of the employee's own tax information is governed by IRC §6103(c) and IRC §6103(e). IRC §6103(l)(4)(A) is also relevant to persons and their legal representatives whose rights are or may be affected by an administrative action or proceeding under 31 U.S.C. 330. These actions relate to conference and practice matters under the jurisdiction of the Office of Professional Responsibility (OPR).

Authorized legal representative refers to every person (single human being) designated by the unit employee and who has signed a form letter which, among other things, acknowledges his/her awareness of the disclosure ramifications and penalties associated with accessing confidential tax information. Such form letter is generally attached to letters proposing a disciplinary suspension or adverse action and advises the employee of his/her right to request a copy of the evidence file. The signature on the form letter is necessary even where the methodology of taxpayer identity protection includes using coded identities and a key to the code. See IRM 6.432.1, Reduction in Grade and Removal Based on Unacceptable Performance - Policies, Authorities, Requirements, and Procedures , and IRM 6.751.1, Discipline and Disciplinary Actions - Policies, Responsibilities, Authorities, and Guidance, for more information including sample form letters.

Release of the evidence file (material relied upon) in unsanitized form may be made to the employee and/or authorized representative if a written request is made under IRC §6103(l)(4)(A) and the request is approved by the appropriate official. Equitable treatment claims by requesters do not qualify as "material relied upon" so IRC §6103(l)(4) will not allow disclosure of such tax information.

When a proper IRC §6103(l)(4)(A) request is received, AWSS and/or the appropriate functional component will determine whether the records meet the relevant and material criteria of the statute.

Generally, only such information that has been relied upon by the Service in the proceeding should be disclosed.

When dealing with returns or return information in proposing disciplinary suspensions or adverse actions, the following practical steps should be followed:

The employee and his/her representative should be advised that the tax returns and return information provided pursuant to a request made under IRC §6103(l)(4)(A) are confidential and may be used solely in preparation for, or in, the action. The employee and his/her representative should also be advised of the criminal penalty and civil liability provisions of IRC §7213, IRC §7213A, and IRC §7431, respectively, regarding unauthorized inspection or disclosure. The representative (e.g., union officer) may not use the information for other cases. Use can only be made relevant to the actual case for which the information was disclosed. See IRM 6.751.1, Discipline and Disciplinary Actions - Policies, Responsibilities, Authorities, and Guidance for further guidance and sample forms.

Disclosures of tax information made pursuant to IRC §6103(l)(4)(A) must be accounted for in accordance with IRC §6103(p)(3)(A).

Form 5466-B,, Multiple Record of Disclosure, should be used for this purpose. For disclosures under IRC §6103(l)(4)(A), the Agency Code should be 500 and the Purpose Code should be 30. A subsequent disclosure during an action or proceeding by the employee or former employee or his/her duly authorized legal representative does not require a separate accounting. For additional information in preparing this form, see IRM 11.3.37 , Recordkeeping and Accounting for Disclosures.

In personnel matters, employees may not release confidential tax information to the Union or their representative outside of the provisions of IRC §6103(l)(4). It is immaterial whether the Union official or representative is an IRS/Treasury employee. IRC §6103(h)(1) does not cover such a release.

In matters falling under OPR's conference and practice jurisdiction ( See IRM 11.3.20.9.1(1) above), the standards of this IRM as well as statutory and procedural rules will be used to respond to requests.

TIGTA has its own procedures relative to IRC §6103(l)(4)(A) but uses form letters like those discussed in IRM 11.3.20.9.1(2) above.

IRC §6103(l)(4)(B) permits disclosure of returns and return information to Treasury officers and employees for use in a personnel action or proceeding, or in preparation for such action or proceeding, to the extent necessary to advance or protect the Government's interests. Such proceedings encompass those described in IRM 11.3.20.9.1(1) above, but the rest of this subsection focuses on OPM procedures in particular.

This provision permits the IRS to disclose returns and return information to OPM when needed in a personnel action of any kind. OPM's reclassification of position grade levels is an "administrative action" within the meaning of IRC §6103(l)(4) , and OPM's desk audits are part of the preparation for an OPM reclassification action.

Although IRC §6103(l)(4)(B) allows the disclosure of returns and return information to OPM, this provision does not condone blanket disclosures of returns and return information to OPM. Need and relevance must be considered.

When returns and return information are considered for use in a personnel action or in preparation for such an action, the need for confidentiality must be balanced against the need for specificity of information. To attain the proper balance, these guidelines should be followed:

As necessary, AWSS will be available to assist the official authorized to release records under Delegation Order 11-2, and the employees being interviewed, in evaluating OPM's need for returns and return information. The Disclosure Manager will also be available to provide advice and assistance.

Disclosures of tax information made pursuant to IRC §6103(l)(4)(B) are exempt from the accounting requirements of IRC §6103(p)(3)(A) and the Privacy Act.

For each individual, the file may contain:

Information which would compromise the objectivity or validity of the selection process must not be released. This would include test items and answer keys, crediting plans, or ranking criteria and may include interview plans and information on other selection methods. The policy on release of crediting plans may be found on Strategic Human Resources web site at: http://hco.web.irs.gov/policies/relcreditplans.html

The promotion file is maintained in the AWSS Office for two years.

The documents in the file are established for a particular selection and should not be reused for any other personnel action.

However, the Job Element Appraisal , prepared by an employee's supervisor and which remains current for six or twelve months, is the exception. The copy of the Job Element Appraisal can be used in any promotion action during its currency.

If a grievance is filed pursuant to the negotiated agreement between the parties, a grieving employee as well as the steward representing the grieving employee, upon request, will be provided the evaluative materials used by the ranking panel in rating eligible employees.

The local chapter may also request a copy of the complete promotion file used in filling a bargaining unit position in anticipation of filing a grievance.

The local chapter is also provided a copy of the promotion certificate previously given to the selecting official, identifying the selected candidate(s).

In order to be in concert with the Privacy Act and the FOIA, the evaluative materials are to be edited, deletion of sensitive and damaging personal information, prior to their release.

The editing should only delete such items as:

Information that pertains solely to a person's Government service may be disclosed, e.g.:

Names of employees may also be disclosed.

Requests from the Union under the collective bargaining rights are directed to the Labor Relations office.

To the extent tax information of third parties is included in these files, the grievant's access, as well as the grievant's representative's access, will only be in accordance with IRC §6103(l)(4)(A). See IRM 11.3.20.9.1 above.