4. Administrative appeal of initial determination to deny
records. Appellate determinations with respect to records of
the Internal Revenue Service will be made by the Commissioner of
Internal Revenue or the delegate of such officer. Appeals must be
in writing and addressed to: IRS Appeals Attention: FOIA Appeals,
M/Stop 55202, 5045 E Butler Ave., Fresno, CA 93727-5136.
Appendix B to Subpart C of Part 1 - Internal Revenue Service
31:1.1.1.1.2.3.1.17.11 : Appendix B
Appendix B to Subpart C of Part 1 - Internal Revenue Service
1. Purpose. The purpose of this section is to set forth
the procedures that have been established by the Internal Revenue
Service for individuals to exercise their rights under the Privacy
Act of 1974 (88 Stat. 1896) with respect to systems of records
maintained by the Internal Revenue Service, including the Office of
the Chief Counsel. The procedures contained in this section are to
be promulgated under the authority of 5 U.S.C. 552a(f). The
procedures contained in this section relate to the following:
(a) The procedures whereby an individual can be notified in
response to a request if a system of records named by the
individual contains a record pertaining to such individual (5
U.S.C. 552a(f)(1)).
(b) The procedures governing reasonable times, places, and
requirements for identifying an individual who requests a record of
information pertaining to such individual before the Internal
Revenue Service will make the record or information available to
the individual (5 U.S.C. 552a (f)(2)).
(c) The procedures for the disclosure to an individual upon a
request of a record of information pertaining to such individual,
including special procedures for the disclosure to an individual of
medical records, including psychological records. (5 U.S.C. 552a
(f)(3)).
(d) The procedures for reviewing a request from an individual
concerning the amendment of any record or information pertaining to
the individual, for making a determination on the request, for an
appeal within the Internal Revenue Service of an initial adverse
agency determination, and for whatever additional means may be
necessary for individuals to be able to exercise fully their right
under 5 U.S.C. 552a (5 U.S.C. 552a (f)(4)).
Any individual seeking to determine whether a system of records
maintained by any office of the Internal Revenue Service contains a
record or information pertaining to such individual, or seeking
access to, or amendment of, such a record, must comply fully with
the applicable procedure contained in paragraph (3) or (4) of this
section before the Internal Revenue Service will act on the
request. Neither the notification and access (or accounting of
disclosures) procedures under paragraph (3) of this section nor the
amendment procedures under paragraph (4) of this section are
applicable to (i) systems of records exempted pursuant to 5 U.S.C.
552a (j) and (k), (ii) information compiled in reasonable
anticipation of a civil action or proceeding (see 5 U.S.C. 552a
(d)(5)), or (iii) information pertaining to an individual which is
contained in, and inseparable from, another individual's
record.
2. Access to and amendment of tax records. The provisions
of the Privacy Act of 1974 may not be used by an individual to
amend or correct any tax record. The determination of liability for
taxes imposed by the Internal Revenue Service Code, the collection
of such taxes, and the payment (including credits or refunds of
overpayments) of such taxes are governed by the provisions of the
Internal Revenue Service Code and by the procedural rules of the
Internal Revenue Service. These provisions set forth the
established procedures governing the determination of liability for
tax, the collection of such taxes, and the payment (including
credits or refunds of overpayments) of such taxes. In addition,
these provisions set forth the procedures (including procedures for
judicial review) for resolving disputes between taxpayers and the
Internal Revenue Service involving the amount of tax owed, or the
payment or collection of such tax. These procedures are the
exclusive means available to an individual to contest the amount of
any liability for tax or the payment or collection thereof. See,
for example, 26 CFR 601.103 for summary of general tax procedures.
Individuals are advised that Internal Revenue Service procedures
permit the examination of tax records during the course of an
investigation, audit, or collection activity. Accordingly,
individuals should contact the Internal Revenue Service employee
conducting an audit or effecting the collection of tax liabilities
to gain access to such records, rather than seeking access under
the provisions of the Privacy Act. Where, on the other hand, an
individual desires information or records not in connection with an
investigation, audit, or collection activity, the individual may
follow these procedures.
3. Procedures for access to records - (a) In
general. This paragraph sets forth the procedure whereby an
individual can be notified in response to a request if a system of
records named by the individual which is maintained by the Internal
Revenue Service contains a record pertaining to such individual. In
addition, this paragraph sets forth the procedure for the
disclosure to an individual upon a request of a record or
information pertaining to such individual, including the procedures
for verifying the identity of the individual before the Internal
Revenue Service will make a record available, and the procedure for
requesting an accounting of disclosures of such records. An
individual seeking to determine whether a particular system of
records contains a record or records pertaining to such individual
and seeking access to such records (or seeking an accounting of
disclosures of such records) shall make a request for notification
and access (or a request for an accounting of disclosures) in
accordance with the rules provided in paragraph 3(b) of this
section.
(b) Form of request for notification and access or request
for an accounting of disclosures. (i) A request for
notification and access (or request for an accounting of
disclosures) shall be made in writing and shall be signed by the
person making the request.
(ii) Such request shall be clearly marked, “Request for
notification and access,” or “Request for accounting of
disclosures.”
(iii) Such a request shall contain a statement that it is being
made under the provisions of the Privacy Act of 1974.
(iv) Such request shall contain the name and address of the
individual making the request. In addition, if a particular system
employs an individual's social security number as an essential
means of accessing the system, the request must include the
individual's social security number. In the case of a record
maintained in the name of two or more individuals (e.g., husband
and wife), the request shall contain the names, addresses, and
social security numbers (if necessary) of both individuals.
(v) Such request shall specify the name and location of the
particular system of records (as set forth in the Notice of
Systems) for which the individual is seeking notification and
access (or an accounting of disclosures), and the title and
business address of the official designated in the access section
for the particular system (as set forth in the Notice of Systems).
In the case of two or more systems of records which are under the
control of the same designated official at the same systems
location, a single request may be made for such systems. In the
case of two or more systems of records which are not in the control
of the same designated official at the same systems location, a
separate request must be made for each such system.
(vi) If an individual wishes to limit a request for notification
and access to a particular record or records, the request should
identify the particular record. In the absence of a statement to
the contrary, a request for notification and access for a
particular system of records shall be considered to be limited to
records which are currently maintained by the designated official
at the systems location specified in the request.
(vii) If such request is seeking notification and access to
material maintained in a system of records which is exempt from
disclosure and access under 5 U.S.C. 552a (k)(2), the individual
making the request must establish that such individual has been
denied a right, privilege, or benefit that such individual would
otherwise be entitled to under Federal law as a result of the
maintenance of such material.
(viii) Such request shall state whether the individual wishes to
inspect the record in person, or desires to have a copy made and
furnished without first inspecting it. If the individual desires to
have a copy made, the request must include an agreement to pay the
fee for duplication ultimately determined to be due. If the
individual does not wish to inspect a record, but merely wishes to
be notified whether a particular system or records contains a
record pertaining to such individual, the request should so
state.
(c) Time and place for making a request. A request for
notification and access to records under the Privacy Act (or a
request for accounting of disclosures) shall be addressed to or
delivered in person to the office of the official designated in the
access section for the particular system of records for which the
individual is seeking notification and access (or an accounting of
disclosures). The title and office address of such official is set
forth for each system of records in the Notice of Systems of
Records. A request delivered to an office in person must be
delivered during the regular office hours of that office.
(d) Sample request for notification and access to records. The
following are sample requests for notification and access to
records which will satisfy the requirements of this paragraph:
Request for Notification and Access to Records by Mail
I, John Doe, of 100 Main Street, Boston, MA 02108 (soc. sec.
num. 000-00-0000) request under the Privacy Act of 1974 that the
following system of records be examined and that I be furnished
with a copy of any record (or a specified record) contained therein
pertaining to me. I agree that I will pay the fees ultimately
determined to be due for duplication of such record. I have
enclosed the necessary information.
System Name: System Location: Designated Official: John Doe Request
for Notification and Access to Records in Person
I, John Doe, of 100 Main Street, Boston, MA 02108 (soc. sec.
num. 000-00-0000) request under the provisions of the Privacy Act
of 1974, that the following system of records be examined and that
I be granted access in person to inspect any record (or a specified
record) contained therein pertaining to me. I have enclosed the
necessary identification.
System Name: System Location: Designated Official: John Doe
(e) Processing a request for notification and access to
records or a request for an accounting of disclosures. (i) If a
request for notification and access (or request for an accounting
of disclosures) omits any information which is essential to
processing the request, the request will not be acted upon and the
individual making the request will be promptly advised of the
additional information which must be submitted before the request
can be processed.
(ii) Within 30 days (not including Saturdays, Sundays, and legal
public holidays) after the receipt of a request for notification
and access (or a request for an accounting of disclosures), to a
particular system of records by the designated official for such
system, a determination will be made as to whether the particular
system of records is exempt from the notification and access
provisions of the Privacy Act, and if such system is not exempt,
whether it does or does not contain a record pertaining to the
individual making the request. If a determination cannot be made
within 30 days, the individual will be notified of the delay, the
reasons therefor, and the approximate time required to make a
determination. If it is determined by the designated official that
the particular system of records is exempt from the notification
and access provisions of the Privacy Act, the individual making the
request will be notified of the provisions of the Privacy Act under
which the exemption is claimed. On the other hand, if it is
determined by the designated official that the particular system of
records is not exempted from the notification and access provisions
of the Privacy Act and that such system contains a record
pertaining to the individual making the request, the individual
will be notified of the time and place where inspection may be
made. If an individual has not requested that access be granted to
inspect the record in person, but merely requests that a copy of
the record be furnished, or if it is determined by the designated
official that the granting of access to inspect a record in person
is not feasible in a particular case, then the designated official
will furnish a copy of the record with the notification, or if a
copy cannot be furnished at such time, a statement indicating the
approximate time such copy will be furnished. If the request is for
an accounting of disclosures from a system of records which is not
exempt from the accounting of disclosure provisions of the Privacy
Act, the individual will be furnished with an accounting of such
disclosures.
(f) Granting of access. Normally, an individual will be
granted access to inspect a record in person within 30 days
(excluding Saturdays, Sundays, and legal public holidays) after the
receipt for a request for notification and access by the designated
official. If access cannot be granted within 30 days, the
notification will state the reasons for the delay and the
approximate time such access will be granted. An individual wishing
to inspect a record may be accompanied by another person of his
choosing. Both the individual seeking access and the individual
accompanying him may be required to sign a form supplied by the IRS
indicating that the Service is authorized to disclose or discuss
the contents of the record in the presence of both individuals. See
26 CFR 601.502 for requirements to be met by taxpayer's
representatives in order to discuss the contents of any tax
records.
(g) Medical records. When access is requested to medical
records (including psychological records), the designated official
may determine that release of such records will be made only to a
physician designated by the individual to have access to such
records.
(h) Verification of identity. An individual seeking
notification or access to records, or seeking to amend a record,
must satisfy one of the following identification requirements
before action will be taken by the IRS on any such request:
(i) An individual seeking notification or access to records in
person, or seeking to amend a record in person, may establish
identity by the presentation of a single document bearing a
photograph (such as a passport or identification badge) or by the
presentation of two items of identification which do not bear a
photograph but do bear both a name and signature (such as a
driver's license or credit card).
(ii) An individual seeking notification or access to records by
mail, or seeking to amend a record by mail, may establish identity
by a signature, address, and one other identifier such as a
photocopy of a driver's license or other document bearing the
individual's signature.
(iii) Notwithstanding subdivisions (i) and (ii) of this
subparagraph, an individual seeking notification or access to
records by mail or in person, or seeking to amend a record by mail
or in person, who so desires, may establish identity by providing a
notarized statement, swearing or affirming to such individual's
identity and to the fact that the individual understands the
penalties provided in 5 U.S.C. 552a(i)(3) for requesting or
obtaining access to records under false pretenses.
(iv) Notwithstanding subdivisions (i), (ii), or (iii) of this
subparagraph, a designated official may require additional proof of
an individual's identity before action will be taken on any request
if such official determines that it is necessary to protect
unauthorized disclosure of information in a particular case. In
addition, a parent of any minor or a legal guardian of any
individual will be required to provide adequate proof of legal
relationship before such person may act on behalf of such minor or
such individual.
(i) Fees. The fee for costs required of the IRS in
copying records pursuant to this paragraph is $0.15 per page.
However, no fee will be charged if the aggregate costs required of
the IRS in copying records is less than $3.00. If an individual who
has requested access to inspect a record in person is denied such
access by the designated official because it would not be feasible
in a particular case, copies of such record will be furnished to
the individual without payment of the fees otherwise required under
this subparagraph. If the IRS estimates that the total fees for
costs incurred in complying with a request for copies of records
will amount to $50 or more, the individual making the request may
be required to enter into a contract for the payment of the actual
fees with respect to the request before the Service will furnish
the copies requested. Payment of fees for copies of records should
be made by check or money order payable to the Internal Revenue
Service.
4. Procedures for amendment of records. (a) In general.
This paragraph sets forth the procedures for reviewing a request
from an individual concerning the amendment of any record or
information pertaining to such individual, for making a
determination on the request, for making an appeal within the IRS
of an initial adverse determination, and for judicial review of a
final determination.
(b) Amendment of record. Under 5 U.S.C. 552a(d)(2), an
individual who has been granted access to a record pertaining to
such individual may, after inspecting the record, request that the
record be amended to make any correction of any portion thereof
which the individual believes is not accurate, relevant, timely, or
complete. An individual may seek to amend a record in accordance
with the rules provided in paragraph (d)(3) of this section. See
paragraph (b) of this section for prohibition against amendment of
tax records.
(c) Form of request for amendment of record. (i) A
request for amendment of a record shall be in writing and shall be
signed by the individual making the request.
(ii) Such request shall be clearly marked “Request for amendment
of record.”
(iii) Such request shall contain a statement that it is being
made under the provisions of the Privacy Act of 1974.
(iv) Such request shall contain the name and address of the
individual making the request. In addition, if a particular system
employs an individual's social security number as an essential
means of accessing the system, the request must include the
individual's social security number. In the case of a record
maintained in the name of two or more individuals (e.g., husband
and wife), the request shall contain the names, addresses, and
social security numbers (if necessary) of both individuals.
(v) Such request shall specify the name and location of the
system of records (as set forth in the Notice of Systems) in which
such record is maintained, and the title and business address of
the official designated in the access section for such system (as
set forth in the Notice of Systems).
(vi) Such request shall specify the particular record in the
system which the individual is seeking to amend.
(vii) Such request shall clearly state the specific changes
which the individual wishes to make in the record and a concise
explanation of the reasons for the changes. If the individual
wishes to correct or add any information, the request shall contain
specific language making the desired correction or addition.
(d) Time and place for making request. A request to amend
a record under the Privacy Act shall be addressed to or delivered
in person to the office of the official designated in the access
section for the particular system of records. The title and office
address of such official is set forth for each system of records in
the Notice of Systems of Records. A request delivered to an office
in person must be delivered during the regular office hours of that
office.
(e) Processing a request for amendment of a record. (i)
Within 10 days (not including Saturdays, Sundays, and legal public
holidays) after the receipt of a request to amend a record by the
designated official, the individual will be sent a written
acknowledgement that will state that the request has been received,
that action is being taken thereon, and that the individual will be
notified within 30 days (not including Saturdays, Sundays, and
legal public holidays) after the receipt of the request whether the
requested amendments will or will not be made. If a request for
amendment of a record omits any information which is essential to
processing the request, the request will not be acted upon and the
individual making the request will be promptly advised on the
additional information which must be submitted before the request
can be processed.
(ii) Within 30 days (not including Saturdays, Sundays, and legal
public holidays) after the receipt of a request to amend a record
by the designated official, a determination will be made as to
whether to grant the request in whole or part. The individual will
then be notified in writing of the determination. If a
determination cannot be made within 30 days, the individual will be
notified in writing within such time of the reasons for the delay
and the approximate time required to make a determination. If it is
determined by the designated official that the request will be
granted, the requested changes will be made in the record and the
individual will be notified of the changes. In addition, to the
extent an accounting was maintained, all prior recipients of such
record will be notified of the changes. Upon request, an individual
will be furnished with a copy of the record, as amended, subject to
the payment of the appropriate fees. On the other hand, if it is
determined by the designated official that the request, or any
portion thereof, will not be granted, the individual will be
notified in writing of the adverse determination. The notification
of an adverse determination will set forth the reasons for refusal
to amend the record. In addition, the notification will contain a
statement informing the individual of such individual's right to
request an independent review of the adverse determination by a
reviewing officer in the national office of the IRS and the
procedures for requesting such a review.
(f) Administrative review of adverse determination. Under
5 U.S.C. 552a (d)(3), an individual who disagrees with the refusal
of the agency to amend a record may, within 35 days of being
notified of the adverse determination, request an independent
review of such refusal by a reviewing officer in the national
office of the IRS. The reviewing officer for the IRS is the
Commission of Internal Revenue, the Deputy Commissioner, or an
Assistant Commissioner. In the case of an adverse determination
relating to a system of records maintained by the Office of General
Counsel for the IRS, the reviewing officer is the Chief Counsel or
his delegate. An individual seeking a review of an adverse
determination shall make a request for review in accordance with
the rules provided in paragraph (d)(7) of this section.
(g) Form of request for review. (i) A request for review
of an adverse determination shall be in writing and shall be signed
by the individual making the request.
(ii) Such request shall be clearly marked “Request for review of
adverse determination”.
(iii) Such request shall contain a statement that it is being
made under the provisions of the Privacy Act of 1974.
(iv) Such request shall contain the name and address of the
individual making the request. In addition, if a particular system
employs an individual's social security number as an essential
means of accessing the system, the request must include the
individual's social security number. In the case of a record
maintained in the name of two or more individuals (e.g. husband and
wife), the request shall contain the names, addresses, and social
security numbers (if necessary) of both individuals.
(v) Such request shall specify the particular record which the
individual is seeking to amend, the name and location of the system
of records (as set forth in the Notice of Systems) in which such
record is maintained, and the title and business address of the
designated official for such system (as set forth in the Notice of
Systems).
(vi) Such request shall include the date of the initial request
for amendment of the record, and the date of the letter notifying
the individual of the initial adverse determination with respect to
such request.
(vii) such request shall clearly state the specific changes
which the individual wishes to make in the record and a concise
explanation of the reasons for the changes. If the individual
wishes to correct or add any information, the request shall contain
specific language making the desired correction or addition.
(h) Time and place for making the request. A request for
review of an adverse determination under the Privacy Act shall be
addressed to or delivered in person to the Director, Office of
Disclosure, Attention: OP:EX:D Internal Revenue Service, 1111
Constitution Avenue, NW, Washington, DC 20224. A request for review
of an adverse determination will be promptly referred by the
Director, Office of Disclosure to the appropriate reviewing officer
for his review and final determination.
(i) Processing a request for review of adverse
determination. Within 30 days (not including Saturdays,
Sundays, and legal public holidays) after the receipt of a request
for review of an adverse determination by the appropriate reviewing
officer, the reviewing officer will review the initial adverse
determination, make a final determination whether to grant the
request to amend the record in whole or in part, and notify the
individual in writing of the final determination. If a final
determination cannot be made within 30 days, the Commissioner of
Internal Revenue may extend such 30-day period. The individual will
be notified in writing within the 30 day period of the cause for
the delay and the approximate time required to make a final
determination. If it is determined by the reviewing officer that
the request to amend the record will be granted, the reviewing
officer will cause the requested changes to be made and the
individual will be so notified. Upon request, an individual will be
furnished with a copy of the record as amended subject to the
payment of appropriate fees. On the other hand, if it is determined
by the reviewing officer that the request to amend the record, or
any portion thereof, will not be granted, the individual will be
notified in writing of the final adverse determination. The
notification of a final adverse determination will set forth the
reasons for the refusal of the reviewing officer to amend the
record. The notification shall include a statement informing the
individual of the right to submit a concise statement for insertion
in the record setting forth the reasons for the disagreement with
the refusal of the reviewing officer to amend the record. In
addition, the notification will contain a statement informing the
individual of the right to seek judicial review by a United States
district court of a final adverse determination.
(j) Statement of disagreement. Under 5 U.S.C. 552a
(d)(3), an individual who disagrees with a final adverse
determination not to amend a record subject to amendment under the
Privacy Act may submit a concise statement for insertion in the
record setting forth the reasons for disagreement with the refusal
of the reviewing officer to amend the record. A statement of
disagreement should be addressed to or delivered in person to the
Director, Office of Disclosure, Attention: OP:EX:D, Internal
Revenue Service, 1111 Constitution Avenue, NW, Washington, DC
20224. The Director, Office of Disclosure will foward the statement
of disagreement to the appropriate designated official who will
cause the statement to be inserted in the individual's record. Any
such statement will be available to anyone to whom the record is
subsequently disclosed and the prior recipients of the record will
be provided with a copy of the statement of disagreement, to the
extent an accounting of disclosures was maintained.
(k) Judicial review. If, after a review and final
determination on a request to amend a record by the appropriate
reviewing officer, the individual is notified that the request will
not be granted, or if, after the expiration of 30 days (not
including Sundays, Saturdays, and legal public holidays) from the
receipt of such request by the Director, Disclosure Operations
Division, action is not taken thereon in accordance with the
requirements of paragraph (d)(9) of this section, an individual may
commence an action within the time prescribed by law in a U.S.
District Court pursuant to 5 U.S.C. 552a (g)(1). The statute
authorizes an action only against the agency. With respect to
records maintained by the IRS, the agency is the Internal Revenue
Service, not an officer or employee thereof. Service of process in
such an action shall be in accordance with the Federal Rules of
Civil Procedure (28 U.S.C. App.) applicable to actions against an
agency of the United States. Where provided in such Rules, delivery
of process upon the IRS must be directed to the Commissioner of
Internal Revenue, Attention: CC:GLS, 1111 Constitution Avenue, NW,
Washington, DC 20224. The district court will determine the matter
de novo.
5. Records transferred to Federal Records Centers.
Records transferred to the Administrator of General Services for
storage in a Federal Records Center are not used by the Internal
Revenue Service in making any determination about any individual
while stored at such location and therefore are not subject to the
provisions of 5 U.S.C. 552a (e)(5) during such time.