Treasury Directives

TREASURY DIRECTIVE 15-41
Date: December 1, 1992

Sunset Review: TBD
Expiration Date: TBD
SUBJECT: Bank Secrecy Act -- Internal Revenue Service
1. DELEGATION. This directive delegates to the Commissioner of Internal Revenue the following
functions, rights, privileges, powers and duties necessary to carry out the Department of the Treasury
responsibilities under the Bank Secrecy Act Regulations:
a. Authority to:
(1) initiate investigations of any person, including banks and brokers or dealers in securities,
for possible criminal violations of 31 Code of Federal Regulations (CFR) Part 103 (except
violations of section 103.23);
(2) grant exemptions from the reporting requirement contained in 31 CFR 103.22;
(3) issue requests for lists of financial institution customers whose currency transactions
have been exempted from the reporting requirement in 31 CFR 103.22;
(4) direct banks to file currency transaction reports as prescribed in 31 CFR 103.22(a) with
respect to customers whose transactions had been previously exempted or otherwise not
filed;
(5) disseminate copies of the reports required under the provisions of the Department of the
Treasury regulations (31 CFR Part 103) subject to the guidelines and procedures which have
been approved by the Assistant Secretary (Enforcement);
(6) investigate possible violations of the regulations with respect to violations of 31 CFR
103.24 and 103.32, the regulations on reporting and record keeping on foreign bank
accounts;
(7) issue requests to financial institutions for chronological logs required to be maintained
by 31 CFR 103.29; and
(8) issuance of summons as authorized by 31 CFR 103.61 and 103.62(b), except with
respect to section 103.23.
b. Responsibility to examine and assure compliance with the requirements of 31 CFR Part 103 by
all financial institutions, except brokers or dealers in securities and the U.S. Postal Service, not
currently examined by Federal bank supervisory agencies for safety and soundness.
2. REDELEGATION. The Commissioner may redelegate this authority.
3. CANCELLATION. This directive supersedes the following Treasury Directives (TD):
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a. TD 15-41, "Currency and Foreign Transactions Reporting Act -- Internal Revenue Service,
dated December 8, 1987; and
b. TD 15-03, "Delegation of Authority of Analysis Function of Bank Secrecy Act Data," dated
November 10, 1988.
4. OFFICE OF PRIMARY INTEREST. Office of the Assistant Secretary (Enforcement).
Peter K. Nunez
Assistant Secretary (Enforcement)
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Date: January 21, 1999
Sunset Review: January 21, 2001
Expiration Date: January 21, 2002
SUBJECT: Delegation of Authority to the Commissioner, Internal Revenue Service, to Investigate
Violations of 18 U.S.C. 1956 and 1957
1. PURPOSE. This Directive delegates to the Commissioner, Internal Revenue Service (IRS),
authority to investigate violations of 18 U.S.C. 1956 and 1957.
2. DELEGATION. By virtue of the authority vested in the Secretary of the Treasury by 18 U.S.C.
981, 1956(e), 1957(e) and the authority delegated to the Under Secretary (Enforcement) by
Treasury Order (TO) 101-05, there is hereby delegated to the Commissioner, IRS:
a. investigatory authority over violations of 18 U.S.C. 1956 and 1957 where the underlying
conduct is subject to investigation under Title 26 or under the Bank Secrecy Act, as amended; or
31 U.S.C. 5311-5328 (other than violations of 31 U.S.C. 5316);
b. seizure and forfeiture authority over violations of 18 U.S.C. 981 relating to violations of:
(1) 31 U.S.C. 5313 and 5324; and
(2) 18 U.S.C. 1956 and 1957 which are within the investigatory jurisdiction of IRS pursuant to
paragraph 2.a.; and
c. seizure authority relating to any other violation of 18 U.S.C. 1956 or 1957 if the bureau with
investigatory authority is not present to make the seizure. Property seized under 18 U.S.C. 981
where investigatory jurisdiction is solely with another bureau not present at the time of the seizure
shall be turned over to that bureau.
3. FORFEITURE REMISSION. The Commissioner, IRS, is authorized to remit or mitigate
forfeitures of property valued at not more than $500,000 seized pursuant to paragraph 2.b.
4. REDELEGATION. The authority delegated by this directive may be redelegated.
5. COORDINATION.
a. If at any time during an investigation of a violation of 18 U.S.C. 1956 or 1957, IRS discovers
evidence of a matter within the jurisdiction of another Treasury bureau, to the extent authorized
by law, IRS shall immediately notify that bureau of the investigation and invite that bureau to
participate in the investigation. The Commissioner, IRS, shall attempt to resolve disputes over
investigatory jurisdiction with other Treasury bureaus at the field level.
b. The Under Secretary (Enforcement) shall settle disputes that cannot be resolved by the bureaus
in consultation with the Commissioner, IRS.
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c. With respect to matters discovered within the investigatory jurisdiction of a Department of
Justice bureau or the Postal Service, IRS shall adhere to the provisions on notice and coordination
in the "Memorandum of Understanding Among the Secretary of the Treasury, the Attorney
General and the Postmaster General Regarding Money Laundering Investigations," dated August
16, 1990, or any such subsequent memorandum of understanding entered pursuant to 18 U.S.C.
1956(e) or 1957(e).
d. With respect to seizure and forfeiture operations and activities within its investigative
jurisdiction, IRS shall comply with the policy, procedures, and directives developed and
maintained by the Treasury Executive Office for Asset Forfeiture. Compliance will include
adhering to the oversight, reporting, and administrative requirements relating to seizure and
forfeiture contained in such policy, procedures, and directives.
6. RATIFICATION. To the extent that any action heretofore taken consistent with this Directive
may require ratification, it is hereby approved and ratified.
7. AUTHORITIES.
a. 18 U.S.C. 981, 1956 and 1957.
b. 31 U.S.C. 5311-5328 (other than violations of 31 U.S.C. 5316).
c. TO 101-05, "Reporting Relationships and Supervision of Officials, Offices and Bureaus,
Delegation of Certain Authority, and Order of Succession in the Department of the Treasury."
dated October 29, 1998, or successor documents.
d. TO 102-14, "Delegation of Authority with Respect to the Treasury Forfeiture Fund Act of
1992," dated January 10, 1995, or successor documents.
8. CANCELLATION. Treasury Directive 15-42, "Delegation of Authority to the Commissioner,
Internal Revenue Service to Perform Functions Under the Money Laundering Control Act of 1986,
as amended," dated September 11, 1995, is superseded.
9. EXPIRATION DATE. This Directive shall expire three years from the date of issuance unless
superseded or canceled prior to that date.
10. OFFICE OF PRIMARY INTEREST. Office of the Under Secretary (Enforcement).
James E. Johnson
Under Secretary (Enforcement)
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TREASURY DIRECTIVE: 18-02
Date: September 4, 1986
Sunset Review: TBD
SUBJECT: Authority to Approve Internal Revenue Regulations
1. DELEGATION. By the authority granted to me as Assistant Secretary (Tax Policy) by Treasury
Department Order 101-05, I hereby authorize the following officials to approve regulations relating to
internal revenue laws:
a. The Deputy Assistant Secretary (Tax Policy). This authority may be exercised by him/her in
his/her own capacity and under his/her own title, and he/she shall be responsible for referring to
the Assistant Secretary (Tax Policy) any regulations on which action should be appropriately taken
by him/her; and
b. The Tax Legislative Counsel, but only if the positions of Deputy Assistant Secretary (Tax
Policy) and the Deputy Assistant Secretary (Tax Analysis) are both vacant and the Assistant
Secretary (Tax Policy) is away from Washington. This authority shall not be exercised by the Tax
Legislative Counsel if, in his/her judgment, the regulation should be approved by the Assistant
Secretary (Tax Policy).
2. REDELEGATION. The authority in paragraph l.b. above may be exercised by the Deputy Tax
Legislative Counsel, in his/her own capacity and under his/her own title, but only if there is a vacancy in
the position of Tax Legislative Counsel.
3. CANCELLATION. This directive cancels Treasury Order 190-1, Revised, "Delegation of Authority to
Approve Internal Revenue Regulations," dated December 29,1976.
4. OFFICE OF PRIMARY INTEREST. Office of the Assistant Secretary (Tax Policy).
J. Roger Mentz
Assistant Secretary (Tax Policy)
TD18-02 Authority to Approve Internal Revenue Regulations
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Date: March 11, 1996
Sunset Review: March 11, 1998
Expiration Date: March 11, 1999
SUBJECT: Authentication of Department of the Treasury Documents
1. PURPOSE. This Directive sets forth the responsibilities and the process for authenticating copies or
transcripts of books, records, papers or documents under the seal of the Department of the Treasury.
2. POLICY. It is the policy of the Department of the Treasury to use Treasury Department Form (TDF)
10-01.7, "Notice of Certification," for authenticating Treasury documents according to the process set
forth in this Directive which shall be followed whenever an official, certified copy of a Treasury
document is required for use in a court proceeding by the Department of Justice, or for any other official
purpose.
3. RESPONSIBILITIES.
a. The Deputy Assistant Secretary (Administration), Heads of Bureaus, and the Inspector General
shall ensure that certifying officials are properly appointed and authorized for their respective
bureaus and offices according to Treasury Directive (TD) 12-51.
b. The Director, Administrative Operations Division, Departmental Offices (DO) shall coordinate
the process of authenticating documents for DO organizations.
4. DEFINITION. The legal custodian is the head of an office at any organizational level which maintains
the records to be certified in the normal course of business.
5. AUTHENTICATION PROCESS.
a. The Legal Custodian of the Document.
(1) Complete Section A. of TDF 10-01.7 by entering the date of preparation, a description
that clearly identifies all documents submitted for certification, and a signature and title of
the preparing official.
(2) Forward the completed form and the documents to be certified to a duly authorized DO
or bureau official to affix the Department of the Treasury seal.
(3) Retain the official copy of the transaction (the documents from which the authenticated
copies were made) in accordance with an approved records control schedule.
b. The Certifying Official.
(1) Complete Section B. of TDF 10 01.7 by entering the name and tide of the legal custodian
of the documents, the date on which the seal has been affixed, and a signature and title.
(2) Apply two rivets through the original copy of the form and the document(s) being
certified, insert the ribbon through the rivets down the left side of the form, and apply the
TD25-01 Authentication of Department of the Treasury Documents
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Department of the Treasury seal over the ribbon in the area indicated on the form.
(3) Retain the carbon copy of the "Notice of Certification."
(4) Return the processed documents (the original "Notice of Certification" and the attached
authenticated documents) and all supporting papers requesting use of the seal to the legal
custodian of the documents as the official file of the transaction.
6. REFERENCE. TD 12-51, Affixing the Department of the Treasury Seal.
7. CANCELLATION. TD 25-01, "Authentication of Department of the Treasury Documents," dated
November 6, 1989, is superseded.
canceled or superseded by that date.
9. OFFICE OF PRIMARY INTEREST. Administrative Operations Division, Office of the Deputy
Assistant Secretary (Administration), Office of the Assistant Secretary for Management & CFO.
George Munoz
Assistant Secretary for Management & CFO
TD25-01 Authentication of Department of the Treasury Documents
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Date: April 7, 1992
Sunset Review: TBD
SUBJECT: Records Disposition Management Program and Removal of Papers
1. PURPOSE. This Directive states records disposition policies, standards, and responsibilities for the
systematic and continuing disposition of all records throughout the Department.
2. SCOPE. This Directive applies to all bureaus, the Departmental Offices (DO), the Office of Inspector
General (OIG), the Legal Division of the Department of the Treasury, and the Financial Crimes
Enforcement Network (FinCEN) in the Office of Enforcement.
3. POLICY. It is the policy of the Department of the Treasury that:
a. all records of the Department shall be listed, and accounted for, in records control schedules, and
their disposition shall be in accordance with the schedules;
b. no records may be disposed of unless such disposal has been authorized by the Archivist of the
United States or, as appropriate, with the concurrence of the General Accounting office; and
c. all personal and private papers may be removed.
4. BACKGROUND. 44 U.S.C. 3105 requires that heads of Federal agencies establish safeguards against
the removal or loss of records. These safeguards include notifying agency officials and employees that
criminal penalties are provided for the unlawful removal or destruction of Federal records (18 U.S.C.
2071) and for the unlawful disclosure of certain information pertaining to national security (18 U.S.C.
793, 794, and 798).
5. DEFINITIONS.
a. Records. These include all books, papers, maps, photographs, machine readable materials, or
other documentary materials, regardless of physical form or characteristics, made or received by
an agency of the United States Government under Federal law or in connection with the
transaction of public business and preserved, or appropriate for preservation by that agency or its
legitimate successor, as evidence of the organization, functions, policies, decisions, procedures,
operations, or other activities of the Government or because of the informational value of data in
them (44 U.S.C. 3301).
b. Documentary Materials. This is a collective term for records and nonrecord materials that refers
to all media on which information is recorded, regardless of the nature of the medium or the
method or circumstances of recording.
c. Nonrecord Materials. These are Government informational materials that do not meet the
statutory definition of records (44 U.S.C. 3301) or that have been excluded from coverage by the
definition. Nonrecord materials are unofficial copies of documents kept only for reference, stock
of publications and processed documents, and library or museum materials intended solely for
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reference or exhibit.
d. Personal Papers. These are documentary materials, or any reasonably segregable portion thereof,
of a private or nonpublic character that do not relate to, or have an effect upon, the conduct of the
agency business (36 Code of Federal Regulations (CFR) Part 1222).
a. The Deputy Assistant Secretary (Information Systems) (DASIS) has primary responsibility for
the Department of the Treasury Records Disposition Management Program and shall:
(1) develop and issue Department of the Treasury policies and standards to carry out the
program objectives;
(2) ensure the continuing effectiveness of the Records Disposition Management Program;
and
(3) evaluate DO, bureau, and OIG programs to determine the degree of compliance with the
policies and standards prescribed in Federal regulations.
b. The Deputy Assistant Secretary (Administration), Heads of Bureaus, and the Inspector General,
as it relates to their respective bureaus and offices, shall:
(1) ensure that nonrecord material being removed by an employee is reviewed by the bureau
reviewing official (or a designee) listed in Attachment 1;
(2) remind all employees annually of the bureau's recordkeeping policies and of the
sanctions provided for the unlawful removal or destruction of Federal records;
(3) develop procedures to ensure that nonrecord materials which are security classified, or
contain otherwise sensitive information under bureau or OIG restrictions on access, are
properly protected at all times;
(4) obtain a signed Treasury Department Form (TD F) 80-05.6, "Removal of Documentary
Materials by Presidential Appointees with Senate Confirmation," from departing
Presidential appointees with Senate (PAS) confirmation; and for all other employees obtain
a signed TD F 80-05.5, "Documentary Materials Removal/Nonremoval Certification," (for
PAS employees, see Attachment 2 for a copy of the form and, for all other employees, see
Attachment 3 for a copy of the form);
(5) ensure that the signed TD F 80-05.5, TD F 80-05.6, and related documentation are
retained by the respective bureau personnel offices for three years;
(6) advise each employee concerning rights and responsibilities with respect to information
acquired as a part of duties performed while employed by the Department;
(7) ensure the development, implementation, and maintenance of a continuous records
disposition program consistent with the provisions of Federal regulations;
(8) ensure that adequate plans are made for keeping records in electronic form as stated in
the General Services Administration (GSA) and National Archives and Records
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Administration (NARA) regulations;
(9) designate a liaison official to work with DASIS on matters relating to the development
of records disposition management activities; and
(10) ensure that bureau records officers conduct periodic reviews of records control
schedules to determine compliance with Federal records regulations.
7. PROCEDURES FOR REMOVAL OF PAPERS.
a. No documentary material, even though judged to be nonrecord material, shall be withdrawn if
this will create such a gap in the files as to impair the completeness of essential documentation.
Indexes, or other finding aids, necessary to the use of the official files may not be removed.
b. Personal diaries, which are really private records of public activities, are private property and
may be removed. When the matters dealt with in such work aids as office diaries, logs, memoranda
of conferences and telephone calls are covered elsewhere by adequate records, such work aids may
be removed.
c. Extra copies (carbons, photocopies, etc.) of records may be removed under certain
circumstances. Prior to removal, it should be determined that no legal or policy reason exists for
keeping the information contained therein confidential and that the record copy, and other
necessary copies, are available in the Department. If the copy is of a document originating with
another agency, the wishes of the originating agency should be determined.
d. Notwithstanding paragraphs 7.a. through 7.c., national security information and officially
limited information may not be removed from the Department of the Treasury under any
circumstances. Such information should remain classified, controlled or restricted as long as
required for national security and/or Treasury interests. Historical research may be carried on in
accordance with provisions-of section 4.3 of Executive Order (E.O.) 12356. Approval for access to
such papers may be granted under certain conditions in accordance with that section, Treasury
regulations at 31 CFR Part 2, and Treasury Directive (TD) 71-02, "Safeguarding Officially
Limited Information." Requests for this authorization must be submitted in writing to the
appropriate office having jurisdiction over the classified information at the highest level of
classification involved and must be coordinated with the Office of Security, DO.
e. Any violation of the statutory and regulatory limitations placed on removal of papers by
Treasury officials who resign or retire will be forwarded to the Director, Office of Security, DO,
who shall confer with the Inspector General regarding such violations.
8. REVIEW OF PAPERS.
a. Representatives of NARA are always available should any questions arise about any official's
records. The Office of Presidential Libraries is interested in the private papers of officials because
these papers are an invaluable adjunct to the public records of an Administration. A retiring
official may place restrictions on access to papers as deemed necessary if the official decides to
make use of these archival depositaries
b. E.O. 12356 and Treasury regulations provide for possible downgrading, declassification, and
review of national security information and possible decontrol of officially limited information. As
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preparations are made for the removal of personal papers, the official files are to be reviewed to
fulfill these duties. A statement should be made a part of the official file regarding this review in
order to facilitate later review and ultimate research review.
9. STANDARDS.
a. General Records Schedules (GRS).
(1) The Archivist of the United States has issued GRS 1 through 23 to provide minimum
records retention standards for records common to all activities, regardless of mission (36
CFR 1228.44). These standards apply to all records, even if they have been scheduled for
periods longer than the GRS specifies.
(2) Bureaus wishing to deviate from the published GRS disposition standards for any series
of records shall submit a Standard Form (SF) 115, "Request for Records Disposition
Authority," to NARA, Washington, D.C. 20408. If shorter retention periods are requested, a
concurrence statement from any other Federal agency which has an interest in the
disposition of the records must accompany the SF 115.
b. Personal Papers. If the private or nonofficial papers of a Treasury official are kept in the
official's office, they shall be filed separately from the official records of the office.
10. SUPPLY OF FORMS.
a. SF 115, "Request for Records Disposition Authority," may be obtained from the Federal Supply
Service, GSA.
b. DO personnel may obtain the TD Fs 80-05.5 and 80-05.6 from the Clerk's Office,
Administrative operations Division, DO.
c. Bureau personnel may obtain the TD Fs 80-05.5 and 80-05.6 by submitting a printing
requisition through the bureau forms or printing officer to the Office of Information Resources
Management, DO.
11. CANCELLATION. TD 25-02, "Records Disposition Management Program," dated January 23, 1989,
is superseded.
12. AUTHORITIES.
a. 44 U.S.C. Chapters 21, 29, 31, 33, and 35 regarding records maintenance and disposition.
b. 44 U.S.C. 3105, "Safeguard of Records."
c. 18 U.S.C. 2071 concerning provisions for criminal penalties for the unlawful removal or
destruction of official records.
d. 18 U.S.C. 793, 794, and 798 regarding provisions for criminal penalties for the unlawful
disclosure of certain information pertaining to national security.
e. 36 CFR Part 1222, "Creation and Maintenance of Records: Adequate and Proper
Documentation."
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13. REFERENCES.
a. E.O. 12356, "National Security Information," dated April 2, 1982.
b. 31 CFR Part 2, "National Security Information."
c. 44 U.S.C. 3301, "Definition of Records."
d. TD 71-02, "Safeguarding Officially Limited Information."
14. OFFICE OF PRIMARY INTEREST. Office of Information Resources Management, Office of the
Deputy Assistant Secretary (Information Systems), Office of the Assistant Secretary (Management).
David M. Nummy
Assistant Secretary (Management)
Attachments:
Attachment 1. Bureau Reviewing Officials for Documentary Materials Being Removed by Departing Employees (see
below)
Attachment 2. Certification Form: Removal of Documentary Materials by Presidential Appointees with Senate
Confirmation (click on title to view attachment)
Attachment 3. Documentary Materials Removal/Nonremoval Certification
(click on title to view attachment)
Attachment 1
BUREAU REVIEWING OFFICIALS FOR DOCUMENTARY MATERIALS
BEING REMOVED BY DEPARTING EMPLOYEES
1. Bureau of Alcohol, Tobacco and Firearms --Chief, Information Programs Branch, Administrative
Programs Division.
2. Office of the Comptroller of the Currency --Associate Director for Library and Information Services,
Administrative Services Division.
3. United States Customs Service --Chief, Information Design and Documents Division.
4. Departmental Offices --Director, Administrative Operations Division (also reviews documentary
material for the Office of Inspector General and FinCEN).
5. Bureau of Engraving and Printing --Manager, Administrative Services Division, Office of
Management Services.
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6. Federal Law Enforcement Training Center --Management Analysis Officer, Management Analysis
Division.
7. Financial Management Service --Manager, Programs Branch, Facilities Management Division.
8. Internal Revenue Service --Chief, Records Administration Section, Standards Branch, Facilities and
Information Management Support Division.
9. United States Mint --Chief, Administrative Programs Division, Office of Management Services.
10. Bureau of the Public Debt --Management Analysis Officer, Management Analysis Branch.
11. United States Savings Bonds Division --Director, Administration Branch.
12. United States Secret Service --Chief, Policy Analyses and Records Systems Branch, Management
and Organization Division.
13. Office of Thrift Supervision --Director, Directives Management Division, Office of Administration.
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Date: February 12, 1991
Sunset Review: TBD
SUBJECT: Filing Documents for Publication With the Office of the Federal Register
1. PURPOSE. This directive states the responsibilities and procedures for submitting Department of the
Treasury documents to the Office of the Federal Register in accordance with Title 1 of the Code of
Federal Regulations (CFR) Chapter 1.
2. SCOPE. This directive applies to all bureaus, the Departmental Offices, and the Office of Inspector
General.
3. DEFINITIONS.
a. Document. Any rule, regulation, order, certificate, code of fair competition, license, notice, or
similar instrument, proposed, issued, prescribed, or promulgated by the Department of the
Treasury.
b. Documents Having General Applicability and Legal Effect. Any document issued under proper
authority prescribing a penalty or course of conduct; conferring a right, privilege, authority, or
immunity; imposing an obligation; prescribing, implementing or interpreting law or policy; and
relevant or applicable to the general public, members of a class, or persons in a locality, as
distinguished from named individuals or organizations.
c. Filing. "Filing" means making a document available for public inspection at the Office of the
Federal Register during official business hours. A document is filed only after it has been received,
processed and assigned a publication date according to the schedule in 1 CFR 17.2.
d. Bureau. The term "bureau" includes the Departmental Offices and the Office of Inspector
General. The "head of the bureau" within the meaning of this directive for both the Departmental
Offices and the Office of Inspector General is the Deputy Assistant Secretary for Administration.
a. The Deputy Assistant Secretary for Administration and the Heads Of Bureaus are authorized to
file documents directly with the Office of the Federal Register after clearance by the appropriate
legal counsel and shall:
(1) ensure that any document that is to appear in the "Notice" section of the Federal Register
and is not considered a "regulation" (as defined in paragraph 3.a. of Treasury Directive (TD)
28-01) shall be approved by the appropriate Assistant General Counsel, Chief Counsel, or
Legal Counsel before approval by the bureau head and filing with the Office of the Federal
Register;
(2) ensure that any document that is a "regulation" (as defined in paragraph 3.a. of TD
28-01) shall be subject to TD 28-01 and reviewed in accordance therewith prior to filing
TD25-03 Filing Documents for Publication with the Office of the Federal Register
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with the Office of the Federal Register;
(3) designate a liaison officer, a certifying officer, and authorizing officer in accordance
with 1 CFR 16.1 to perform the duties described in 1 CFR 16.2, 16.3, and 16.4. The same
person may be designated to serve in one or more of these positions;
(4) notify the Director of the Federal Register of the name, title, address, and telephone
number of each person designated under 1 CFR 16.1 and promptly notify the Director of
any changes; and
(5) file for public inspection with the Office of the Federal Register and publish in the
Federal Register all documents or class of documents required to be published by act of
Congress or documents having general applicability and legal effect.
b. The Director, Administrative Operations Division, is the designated representative for the
Departmental Offices, including the Office of Inspector General, and shall be responsible for liaison,
certifying and authorizing duties described in 1 CFR 16.2, 16.3, and 16.4.
c. The Associate General Counsel (Legislation, Litigation, and Regulation), is designated as the alternate
certifying officer and authorized to certify documents subject to TD 28-01 for submission to the Office of
the Federal Register.
5. PROCEDURES FOR FILING FEDERAL REGISTER MATERIAL.
a. All documents filed with the Office of the Federal Register must be prepared in accordance with
1 CFR Chapter 1, Part 18, "Preparation and Transmittal of Documents Generally."
b. Each document published in the Federal Register shall be placed under one of the following
categories.
(1) Rules and Regulations. Each final or temporary interim document having general
applicability and legal effect. This category includes documents to be codified in the CFR,
general policy statements concerning regulations, interpretations of law or agency
regulations, statements of organization and function, and final documents that affect other
documents previously published in the rules and regulations section.
(2) Proposed Rules. Each notice of proposed rulemaking (NPRM), whether issued pursuant
to 5 U.S.C. 553 or otherwise, which if promulgated as a rule, would have general
applicability and legal effect. This category includes advance notices of proposed
rulemaking (ANPRM), documents that suggest changes to regulations in the CFR, begin a
rulemaking proceeding, announce public hearings on a NPRM or ANPRM, or affect or
relate to other documents previously published in the proposed rules section.
(3) Notices. Miscellaneous documents applicable to the public and not covered by
paragraphs 5.b.(I) and 5.b.(2). This category includes Privacy Act notices, computer
matching notices, announcements of meetings and other information of public interest.
c. All Privacy Act notices and all computer matching notices that are to be published in the Federal
Register shall be submitted to the Departmental Disclosure Officer for review and coordination in
accordance with TD 25-04.
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d. All Freedom of Information Act and Privacy Act regulations that are to be published in the
Federal Register shall be submitted to the Departmental Disclosure Officer for review and
concurrence in accordance with TD 25-04 and TD 25-05 prior to review and concurrence in
accordance with TD 28-01.
e. Each bureau submitting a document to be filed and published in the Federal Register shall send
an original and two duplicate originals or certified copies. However, if the document is printed or
processed on both sides, one of the copies sent by the bureau must be a collated, singled-sided
copy. The two certified copies or two duplicate originals of each document must be submitted with
the original.
f. The bureau six-digit billing code as listed below must be typed at the top of the first page on all
three copies of the document submitted to the Office of the Federal Register. Documents without a
billing code will not be published.
Treasury Bureaus Billing Codes
Departmental Offices 4810-25
Bureau of Alcohol, Tobacco and Firearms 4810-31
Federal Law Enforcement Training Center 4810-32
Comptroller of the Currency 4810-33
Financial Management Service 4810-35
United States Mint 4810-37
Bureau of the Public Debt 4810-40
U.S. Savings Bonds Division 4810-41
U.S. Secret Service 4810-42
U.S. Customs Service 4820-02
Internal Revenue Service 4830-01
Bureau of Engraving and Printing 4840-01
Office of Thrift Supervision 6720-01
6. CANCELLATION. TD 25-03, "Filing Documents for Publication with the Federal Register," dated
November 14, 1988, is superseded.
7. AUTHORITY. 1 CFR Chapter 1, "Administrative Committee of the Federal Register."
8. REFERENCES.
a. TD 25-04, "Implementation of the Privacy Act of 1974, as amended," dated June 26, 1989.
b. TD 25-05, Implementation of the Freedom of Information Act," dated August 10, 1990.
c. TD 28-01, "Preparation and Review of Regulations," dated July 17, 1989.
9. OFFICE OF PRIMARY INTEREST. Administrative Operations Division, Office of the Deputy
Assistant Secretary for Administration, Office of the Assistant Secretary (Management)
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Linda M. Combs
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Date: October 8, 1996
Sunset Review: October 8, 1998
Expiration Date: October 8, 1999
SUBJECT: The Privacy Act of 1974, As Amended
1. PURPOSE. This Directive restates policy and assigns responsibilities for carrying out the requirements
of the Privacy Act of 1974, as amended (Privacy Act). This Directive also authorizes the .issuance of
Treasury Department Publication (TD P) 25-04, "Privacy Act Handbook."
2. POLICY. It is the policy of the Department of the Treasury that all personnel shall be made aware of,
and comply with, the Privacy Act and that information about individuals shall be collected, maintained,
used, and disseminated in accordance with the Privacy Act and Treasury regulations set forth at 31 Code
of Federal Regulations (CFR) Part 1, Subpart C.
3. DEFINITIONS.
a. Treasury. The Departmental Offices (DO) and the Treasury bureaus. For purposes of this
Directive, DO includes the Office of Inspector General.
b. Individual. A citizen of the United States or an alien lawfully admitted for permanent residence.
c. Privacy Act Record. Any item, collection, or grouping of information about an individual that is
maintained by Treasury, including, but not limited to, the individual's education, financial
transactions, medical history, and criminal or employment history and that contains the name, or
an identifying number, symbol, or other identifying particular assigned to the individual, such as a
finger or voice print or a photograph.
d. Responsible Official. The official having custody of the records requested, or a designated
official, who makes initial determinations whether to grant or deny requests for notification, access
to records, accounting of disclosures, and amendments of records.
e. System Manager. The official identified in the system notice as the manager of the system of
records.
f. System of Records. A group of any records under the control of Treasury from which
information is retrieved by the name of the individual or by some identifying number, symbol, or
other identifying particular assigned to the individual.
4. RESPONSIBILITIES. System managers, program managers, personnel employees, procurement
employees, attorneys/advisors, and disclosure personnel shall be knowledgeable about the provisions and
requirements of the Privacy Act.
a. The Assistant Secretary (Management) and Chief Financial Officer is responsible for ensuring
Treasury's compliance with the Privacy Act of 1974, as amended, and approves all notices and,
subject to Treasury Directive (TD) 28-01, proposed and final rules for publication in the Federal
Register.
TD25-04 The Privacy Act of 1974, As Amended
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b. The Departmental Disclosure Officer, Administrative Operations Division, DO, shall:
(1) coordinate the implementation and management of the Privacy Act within Treasury, in
cooperation with the bureaus;
(2) act as the principal point of contact and the Department's representative for matters
related to the Privacy Act;
(3) issue, and revise as needed, Treasury regulations implementing the Privacy Act and
review proposed changes to bureau disclosure regulations;
(4) assign Privacy Act requests to appropriate responsible officials for action and follow up
as necessary;
(5) notify a requester when all the information needed to process a request for DO records
was not provided;
(6) collect, review, consolidate, and submit the data for the President's Report to Congress
on behalf of Treasury;
(7) coordinate, review, revise, and submit:
(a) the Privacy Act compilation of notices of Treasury's systems of records for
publication in the Federal Register;
(b) notices and reports on new or altered systems of records to the Office of
Management and Budget (OMB), Congress, and the Federal Register on behalf of
Treasury;
(c) notices, reports, and proposed rules to OMB, Congress, and the Federal R~
concerning exempt systems of records on behalf of Treasury; and
(d) notices and reports for computer matches covered under the provisions of the
Computer Matching and Privacy Protection Act of 1988 to OMB, Congress, and the
Federal Register on behalf of Treasury;
(8) be prepared to report the results of reviews conducted by the bureaus as specified in
OMB Circular A-130, Appendix I, paragraph 3.a., to the Director, OMB, including any
corrective action taken;
(9) furnish policy, technical advice, and assistance to the bureaus on publication of notices
of systems of records;
(10) review all Treasury forms used to collect information about individuals (except forms
developed and used by the individual bureaus), reserving the right to disapprove the use of
any such forms not believed to be in compliance with the Privacy Act and implementing
regulations and guidelines;
(11) supervise the implementation of the Privacy Act within DO; and
(12) ensure that the bureaus:
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(a) carry out the provisions of this Directive, OMB Circular A-130, Appendix I,
Treasury disclosure regulations found at 31 CFR Part 1, and the Privacy Act;
(b) provide guidance for employees and contractors who are involved in designing,
operating, or maintaining Treasury Privacy Act systems of records; and
(c) conduct Privacy Act training of employees and contractors who are involved in
maintaining Treasury Privacy Act systems of records.
c. The Deputy Assistant Secretary (Administration) and Heads of Bureaus, as it relates to their
respective bureaus and offices, shall:
(1) establish internal procedures to ensure the effectiveness of Treasury's Privacy Act program and
to safeguard individual privacy in the collection, compilation, maintenance, use, and dissemination
of Federal records. The procedures shall be consistent with:
(a) the Privacy Act of 1974, as amended;
(b) the Computer Matching and Privacy Protection Act of 1988;
(c) the Computer Security Act of 1987;
(d) Treasury disclosure regulations (31 CFR Part 1);
(e) OMB Circular A-130; and
(f) applicable National Archives and Records Administration and Office of Personnel
Management (OPM) guidelines;
(2) submit the following, as required, to the Departmental Disclosure Officer for the review and
approval of the Assistant Secretary (Management) and Chief Financial Officer:
(a) accurate data for the President's Report to Congress;
(b) a notice and report for each new or altered system of records;
(c) a notice, report, and proposed rule for an exempt system of records;
(d) a notice and report of the establishment, or alteration of a matching program;
(e) any proposed rules or amendments to existing Privacy Act regulations for review and
concurrence prior to the review and concurrence procedures under TD 28-01; and
(f) other reports as required by OMB Circular A-130, or as required by the Departmental
Disclosure Officer.
d. The Deputy Assistant Secretary (Information Systems) shall:
(1) advise the Departmental Disclosure Officer of any proposed or anticipated change to
computer installations, communications networks, or other electronic data collecting
mechanisms falling within the provisions of the Privacy Act, or other Acts, which may
affect a Privacy Act system of records;
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(2) assist the bureaus in the implementation of uniform and consistent policies and standards
governing the acquisition, maintenance and use of computers or other electronic or
telecommunications equipment in the collection, compilation, maintenance, use, or
dissemination of systems of records; and
(3) provide assistance as required by the Departmental Disclosure Officer for coordinating
the implementation and management of the Privacy Act within Treasury.
e. The Director, Office of Security, shall:
(1) provide security guidance to the bureaus regarding the processing, storing, transferring
or receiving of information on individuals by computer, electronic or other
telecommunications means or networks; and
(2) act as liaison to governmentwide task forces on computer technology concerned with
establishing or affecting policies for collecting, compiling, using, maintaining, and
safeguarding Federal Privacy Act systems of records.
f. The Assistant General Counsel (General Law and Ethics) shall provide assistance as required by
the Departmental Disclosure Officer in the clearance of reports, notices of systems of records,
proposed rules, and other related matters to be submitted by Treasury to Congress, OMB, and
other parties.
g. Systems Managers shall:
(1) ensure compliance with the Privacy Act and notify the bureau Privacy Act Officer or the
Departmental Disclosure Officer when establishing, maintaining, revising, or deleting a
system of records;
(2) establish administrative and physical controls for storing and safeguarding records.
Subject to bureaus' internal operating procedures, controls shall be consistent with
Treasury's security and recordkeeping regulations to ensure the protection of records
systems from unauthorized access or disclosure, and from physical damage or destruction;
and
(3) establish and implement appropriate means for the accounting of disclosures made
pursuant to the Act.
h. Responsible Officials shall:
(1) ensure that requests are processed in accordance with Treasury's disclosure regulations;
(2) determine whether to grant or deny requests for notification, access to records,
accounting of disclosures, and amendments of records;
(3) notify the requester of any determination(s) made pursuant to paragraph 4.g.(2);
(4) determine all costs for processing a request and determine whether duplication fees will
be charged to the requester or waived; and
(5) retrieve records retired to the Federal Records Center if they are needed to process a
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request.
i. Appeal Authorities shall, upon receipt of a request for a review of a refusal to amend a record,
either affirm or reverse the initial determination that denies amendment of a record under the
Privacy Act.
5. AUTHORITIES.
a. Privacy Act of 1974, as amended, 5 U.S.C. 552a, Public Law (Pub.L.) 93-579.
b. Department of the Treasury Regulations, 31 CFR Part 1, Subpart C.
6. REFERENCES.
a. Computer Matching and Privacy Protection Act of 1988, Pub.L. 100-503.
b. Computer Security Act of 1987, Pub.L. 100-235.
c. Department of the Treasury Employee Rules of Conduct, 31 CFR Part 0.
d. OMB Circular A-130, "Management of Federal Information Resources," dated February 20,
1996.
e. OMB Circular A-108, "Privacy Act Implementation," dated July 9, 1975.
f. OPM Regulations, 5 CFR 297.
g. TD P 25-04, "Privacy Act Handbook."
h. TD 28-01, "Preparation and Review of Regulations."
i. TD 25-06, "The Treasury Data Integrity Board."
7. CANCELLATION. TD 25-04, "Implementation of the Privacy Act of 1974, as amended," dated June
26, 1989, is superseded.
superseded or cancelled by that date.
9. OFFICE OF PRIMARY INTEREST. Disclosure Services, Administrative Operations Division,
Deputy Assistant Secretary (Administration), Assistant Secretary (Management) and Chief Financial
Officer.
George Munoz
and Chief Financial Officer
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Date: July 15, 1998
Sunset Review: July 15, 2000
Expiration Date: July 15, 2001
SUBJECT: The Treasury Data Integrity Board
1. PURPOSE. This Directive establishes a Department of the Treasury Data Integrity Board (hereafter
referred to as the "Board") pursuant to the Computer Matching and Privacy Protection Act of 1988 (Pub.
L.100-503). It also sets forth the policy and procedures to be implemented by the Board.
2. SCOPE. This Directive applies to the Departmental Offices (DO), the Office of Inspector General, and
all bureaus that have matching programs subject to the Computer Matching and Privacy Protection Act
(hereafter referred to as the "Computer Matching Act").
3. POLICY. It is the policy of the Department of the Treasury that:
a. the Board shall provide Departmental oversight and coordinate the implementation of the
Computer Matching Act within the Department;
b. all bureaus that conduct matching programs covered by the Computer Matching Act shall:
(1) develop matching agreements approved by both source and recipient agencies; and
(2) submit such agreements to the Board for approval at least 60 days before the date the
match is to be conducted.
4. BACKGROUND. The Computer Matching Act amends the Privacy Act of 1974 (hereafter referred to
as the "Privacy Act") to establish procedural safeguards regarding the use of Privacy Act records by
Federal agencies for certain types of computerized matching programs. Each Federal agency that acts as
either a source or recipient in a matching program is required to establish a Board to oversee the agency's
participation.
5. DEFINITIONS. Since the Computer Matching Act is an amendment of the Privacy Act of 1974, the
provisions of the Computer Matching Act should be read within the context of the Privacy Act. All the
terms defined in the Privacy Act apply. See Attachment 1 for definitions contained in the Computer
Matching Act.
6. TREASURY DATA INTEGRITY BOARD. The Board is responsible for oversight and coordination
of computer matching programs covered by the Computer Matching Act within the Department. The
membership of the Board consists of senior agency officials designated by the agency head. The senior
agency officials are designated from bureaus, Departmental Offices, and major offices. The Board may
delegate responsibilities such as compiling reports, advising program officials, and maintaining and
distributing information about the accuracy and reliability of data used in matching. The approval of
matching agreements may not be delegated. See Attachment 2 for the operational procedures of the
Board, including discussion of Board membership. The principal responsibilities of the Data Integrity
Board are listed below.
TD25-06 The Treasury Data Integrity Board
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a. Review, approve, and maintain all written agreements for receipt or disclosure of agency records
for matching programs to ensure compliance with all relevant statutes, regulations, and guidelines.
b. Review all matching programs in which Treasury has participated during the year, either as a
source agency or recipient agency; determine compliance with applicable laws, regulations,
guidelines, and agency agreements; and assess the costs and program benefits, if appropriate.
c. Review all recurring matching programs in which Treasury has participated during the year,
either as a source agency or recipient agency, for continued justification for such disclosures.
d. Compile a biennial report to be submitted to the Secretary of the Treasury and the Office of
Management and Budget (OMB) and made available to the public on request. The report shall
describe:
(1) the matching activities Treasury has participated in as a source or recipient agency;
(2) matching agreements disapproved by the Board;
(3) any changes in Board membership or structure during the preceding year;
(4) the reasons for any waiver of the requirements of the Computer Matching Act; and
(5) any violations of matching agreements and corrective action taken.
e. Serve as a clearinghouse for receiving and providing information on the accuracy, completeness,
and reliability of records used in matching programs.
f. Review all requests for pilot matches. Approve or disapprove such requests based upon the
assessment of the supporting documentation.
g. Provide interpretation and guidance to Treasury components and personnel on the requirements
for matching programs and privacy protection.
h. Review Treasury recordkeeping and disposal policies and practices for matching programs to
assure compliance with the requirements for matching programs and privacy protection.
i. May review and report on any Treasury matching activities that are not matching programs.
a. The Deputy Assistant Secretary (Information Systems) and Chief Information Officer and the
Inspector General shall serve as mandatory members of the Board, as required by the Act.
b. The Deputy Assistant Secretary (Administration), Heads of Bureaus, the Inspector General, and
Bureau Chief Information Officers, as it relates to their respective bureaus and offices, shall:
(1) establish internal bureau procedures to ensure the effectiveness of the Computer
Matching Act Program. The procedures shall be consistent with:
(a) OMB Matching Guidelines;
(b) OMB Circular A-130;
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(c) the Privacy Act of 1974, as amended; and
(d) OMB Bulletin 89-22;
(2) ensure that employees responsible in any part for matching activities are knowledgeable
about the provisions and requirements of the Computer Matching Act;
(3) report new and ongoing matching activities to the Board; and
(4) submit the following information, as required, to the Board:
(a) data for OMB's Biennial Matching Activity Report to Congress; and
(b) a report on the review of each ongoing matching program in which the component
has participated during the year, either as a source or as a matching agency.
c. The Director, Office of IT Policy and Management, Office of the Deputy Assistant Secretary
(Information Systems) and Chief Information Officer shall provide the day-to-day operational
support for the Board, and shall:
(1) forward to each Board member a copy of the matching agreement for Board member
action;
(2) notify the component submitting the matching agreement if a Board member
recommends disapproval of a matching agreement, or non-concurs;
(3) provide a summary of Board members' recommendations to the Chairperson for final
approval or disapproval;
(4) maintain the official files on correspondence, OMB guidelines, procedures, and any
other documentation pertinent to the Board and its activities;
(5) prepare correspondence, reports, schedules, plans, and procedures as necessary for the
Board to oversee and coordinate computer matching and privacy protection activities within
the Department;
(6) coordinate and prepare the biennial report for the Chairperson's signature;
(7) provide critical review and analysis of issues and problems impacting on computer
matching and privacy protection activities within the Department; and
(8) advise the Board on the operational implications of policy decisions made necessary by
congressional, OMB and/or Board action.
d. The Departmental Disclosure Officer, Administrative Operations Division, DO, shall:
(1) serve as a permanent member and the Secretary to the Board and keep minutes of each
meeting;
(2) provide policy guidance and direction on privacy protection matters as they relate to
computer matching and the implementation of those portions of the Computer Matching Act
that deal with the protection of the rights of individuals;
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(3) maintain the official files on matching agreements and minutes of Board meeting; and
(4) review and publish notices of matching programs.
8. REQUIREMENTS. Treasury components undertaking matching programs covered by the Computer
Matching Act need to make sure they comply with requirements set forth in the guidance from OMB
published in the Federal Register on June 19, 1989.
a. Comply with Privacy Act systems of records and disclosure provisions.
b. Provide prior notice to record subjects.
c. Publish matching notices as required.
d. Prepare and execute matching agreements.
e. Obtain approval by the Board of all matching agreements.
f. Submit reports to OMB and Congress.
g. Provide due process to matching subjects.
9. REVIEW OF MATCHING PROGRAMS. Components submitting matching agreements for the
Board's approval shall send a memorandum to the Director, Office of IT Policy and Management, that
states the purpose of the matching agreement and provides a summary of revisions, if applicable. This
memo should be prepared by the component function designated as the liaison to the Board. An original
and eight copies of the memorandum shall be submitted to the Office of IT Policy and Management for
distribution to each Board member. Components are responsible for:
a. publication of notices of the establishment, or alteration, of matching programs in the Federal
Register at least 30 days before conducting a match; and
b. transmittal of the matching program report and supporting documentation to the Senate
Committee on Governmental Affairs and to the House Committee on Government Operations and
to OMB, at least 40 days prior to the initiation of matching activity.
10. APPEALS OF DENIALS OF MATCHING AGREEMENTS.
a. Disapproval by the Board. If the Board disapproves a matching agreement, a party to the
agreement may appeal the disapproval to the Director, OMB, Washington, D.C. 20503. Appeals
must be made within 30 days after the Board's written disapproval. The appealing party shall
submit with its appeal the following information:
(1) copies of all documentation accompanying the initial matching agreement proposal;
(2) a copy of the Board's disapproval and reasons therefore;
(3) evidence supporting the cost effectiveness of the match; and
(4) other relevant information, i.e., timing considerations, public interest served by the
match, etc.
b. OMB Approval. A matching program approved by OMB in response to such appeal will not
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become effective until 30 days after the Director, OMB, reports the decision to Congress.
c. Recourse by the Inspector General. If the Board and the Director, OMB, both disapprove a
matching program proposed by the Inspector General of the agency, the Inspector General may
report that disapproval to the head of the agency and to the Congress.
11. COST-BENEFIT ANALYSIS. Components proposing matching programs must provide the Board
with all information which is relevant and necessary to allow the Board to make an informed decision
including a cost-benefit analysis. Statutorily mandated matches need not demonstrate a positive dollar
cost-benefit analysis. All decisions of the Board will be well-documented. The Board must find that
agreements conform to the provisions of the Computer Matching Act and appropriate guidelines,
regulations, and statutes.
12. AUTHORITIES.
a. The Computer Matching and Privacy Protection Act of 1988, as amended, (Pub. L. 100-503).
b. The Privacy Act of 1974, (5 U.S.C. 552a(u)).
c. OMB Circular A-130, Revised, Transmittal Memorandum 1, "Management of Federal
Information Resources," Appendix I, dated February 8, 1996.
d. OMB Bulletin 89-22, "Instructions on Reporting Computer Matching Programs to the Office of
Management and Budget (OMB), Congress and the Public," dated September 20, 1989.
e. OMB Final Guidance Interpreting the Provisions of Public Law 100-503, the Computer
Matching and Privacy Protection Act of 1988, (54 FR 25817, June 19, 1989).
f. OMB Guidelines on the Administration of the Privacy Act of 1974, issued July 1, 1975, and
supplemented on November 21, 1975.
13. CANCELLATION. TD 25-06, "The Treasury Integrity Board," dated December 9, 1993, is
superseded.
superseded or cancelled by that date.
15. OFFICE OF PRIMARY INTEREST. Office of the Deputy Assistant Secretary (Information Systems)
and Chief Information Officer, Office of the Assistant Secretary for Management and Chief Financial
Officer.
Nancy Killefer
Assistant Secretary for Management and Chief
Financial Officer
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Attachments
Attachment 1
DEFINITIONS
1. Matching Program. The term "matching program:"
a. means any computerized comparison of:
(1) two or more automated systems of records or a system of records with non-Federal
records for the purpose of:
(a) establishing or verifying the eligibility of, or continuing compliance with statutory
and regulatory requirements by, applicants for, recipients or beneficiaries of,
participants in, or providers of services with respect to, cash or in-kind assistance or
payments under Federal benefit programs, or
(b) recouping payments or delinquent debts under such Federal benefit programs; or
(2) two or more automated Federal personnel or payroll systems of records or a system of
Federal personnel or payroll records with non-Federal records.
b. but does not include:
(1) matches performed to produce aggregate statistical data without any personal identifiers;
(2) matches performed to support any research or statistical project, the specific data of
which may not be used to make decisions concerning the rights, benefits, or privileges of
specific individuals;
(3) matches performed, by an agency (or component thereof) which performs as its principal
function any activity pertaining to the enforcement of criminal laws, subsequent to the
initiation of a specific criminal or civil law enforcement investigation of a named person or
persons for the purpose of gathering evidence against such person or persons;
(4) matches of tax information:
(a) pursuant to section 6103(d) of the Internal Revenue Code of 1986;
(b) for purposes of tax administration as defined in section 6103(b)(4) of such Code;
(c) for the purpose of intercepting a tax refund due an individual under authority
granted by section 464 or 1137 of the Social Security Act; or
(d) for the purpose of intercepting a tax refund due an individual under any other tax
refund intercept program authorized by statute which has been determined by the
Director of the Office of Management and Budget to contain verification, notice, and
hearing requirements that are substantially similar to the procedures in section 1137
of the Social Security Act;
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(5) matches:
(a) using records predominantly relating to Federal personnel, that are performed for
routine administrative purposes (subject to guidance provided by the Director of the
Office of Management and Budget pursuant to subsection (v));
(b) conducted by an agency using only records from systems of records maintained by
that agency; or
(c) if the purpose of the match is not to take any adverse financial, personnel,
disciplinary, or other adverse action against Federal personnel; or
(6) matches performed for foreign counterintelligence purposes or to produce background
checks for security clearances of Federal personnel or Federal contractor personnel.
2. Recipient Agency. Any agency, or contractor thereof, receiving records contained in a system of
records from a source agency for use in a matching program.
3. Non-Federal Agency. Any State or local government, or agency thereof, which receives records
contained in a system of records from a source agency for use in a matching program.
4. Source Agency. Any agency which discloses records contained in a system of records to be used in a
matching program, or any State or local government, or agency thereof, which discloses records to be
used in a matching program.
5. Federal Benefit Program. Any program administered or funded by the Federal Government, or by any
agent or State on behalf of the Federal Government, providing cash or in-kind assistance in the form of
payments, grants, loans, or loan guarantees to individuals.
6. Federal Personnel. Officers and employees of the Government of the United States, members of the
uniformed services (including members of the Reserve Components), individuals entitled to receive
immediate or deferred retirement benefits under any retirement program of the Government of the United
States (including survivor benefits).
Attachment 2
OPERATION OF THE BOARD
1. Membership. The membership of the Board shall consist of senior agency officials designated by the
agency head.
a. The two mandatory senior agency officials required by the Act and designated as members of
the Board are:
(1) the Deputy Assistant Secretary (Information Systems) and Chief Information Officer, the
Treasury senior official responsible for the implementation of the Privacy Act pursuant to 44
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U.S.C. 3506(a); and
(2) the Inspector General.
b. The senior agency officials are designated from bureaus, Departmental Offices, and major
offices.
c. Subject to the requirements of the Computer Matching Act, the Chairperson may add to or
reduce the Board's total active membership. Board membership may also be changed by the
Chairperson due to reorganization or program/functional realignment. Changes in membership on
the Board do not require the approval of the Secretary.
d. In accordance with OMB Guidelines on Computer Matching, the agency Privacy Act Officer
shall serve as the Board's Secretary and keep minutes of each meeting.
e. The agency Privacy Act Officer shall be responsible for policy guidance and direction on
privacy protection matters with respect to computer matching and implementing sections of the
Computer Matching Act concerning the protection of the rights of individuals.
f. Board members or their designees must attend all Board meetings.
2. Delegations. The senior agency officials or designated bureau Board members may designate senior
level officials to act on their behalf as either alternates or substitutes. In the absence of the Chairperson,
that official may delegate authority to other members of the Board or to the Deputy Assistant Secretary
(Information Systems) and Chief Information Officer.
3. Meetings. The Board shall meet as often as necessary to ensure that the Treasury matching programs
are carried out efficiently, expeditiously, and in conformance with the Privacy Act, as amended. The
Board will, in general, meet at the call of the Chairperson to accomplish duties set forth in the Computer
Matching Act and to establish computer matching policy, and to issue guidance to components of the
Department. Furthermore, the Board shall:
a. hold meetings periodically as determined by the Chairperson or when requested by two or more
of the members of the Board;
b. have no fewer than five members present for a quorum;
c. meet annually during the first quarter of each fiscal year to review an inventory of all matching
programs in which Treasury has participated as either a source or recipient agency during the
preceding fiscal year to determine compliance with applicable laws, regulations, guidelines, and
agency agreements. For audit purposes, this review will include a random sampling of matches to
check expiration dates, source/recipient, and cost/benefit analyses; and
d. take action at an official meeting on a matching agreement whenever:
(1) members are given sufficient notice (usually one week) of a meeting of the Board; and
(2) the meeting is attended by the Chairperson or designee and at least five other Board
members other than designees.
4. The Chairperson of the Board. The Deputy Assistant Secretary (Information Systems) and Chief
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Information Officer, who is the senior official responsible for the information resources management
program, shall serve as Chairperson, and shall:
a. call meetings of the Board;
b. provide leadership in the development of agenda items, in the conduct of Board meetings, and in
guiding Board discussions;
c. inform the Secretary of the major events and plans affecting matching activities within the
Department;
d. supervise, directly or indirectly, the working groups established to support Board activities and
functions, together with Departmental staff involved in providing technical, administrative or
management support to the Board;
e. serve as the focal point with OMB and the Congress on all matters pertaining to the operation
and management of matching programs in the Department;
f. at their discretion, convene the Board to review and approve matching agreements. Procedures
for the review and approval of matching agreements will allow the Board members to take such
actions without formally convening;
g. in the event of a conditional approval, have the authority to determine when the condition(s)
have been met, and officially approve the agreement; and
h. call a meeting of the Board at the earliest feasible date (i.e., not later than two weeks) if the
component indicates that it does not accept the disapproval of a matching agreement, or is unable
to come to an agreement with a Board member's recommendations.
5. Meeting Agenda. Any Board member may submit to the Chairperson for review any item of interest
which is pertinent to the work of the Board, the operation and management of computer matching
programs within the agency, or items which relate to privacy protection and individual rights. All
pertinent information on the matters under consideration must be submitted for the Board's consideration
in completed form either in writing or by oral presentation before the Board.
6. Voting. All members may vote, and each member has one vote. Decisions on issues are provided by a
vote from the members. In its advisory capacity, the Board presents decisions to the Chairperson for
approval or disapproval. The decision of the Board to approve or disapprove will be governed by
majority vote of those present. In the case of a tie among the members, the Chairperson will act as the tie
breaker.
7. Official Correspondence. All official correspondence and minutes of the Board will be prepared in
writing over the signature of the Chairperson, with copies going to the Board members.
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Date: January 15, 1999
Sunset Review: January 15, 2001
Expiration Date: January 15, 2002
SUBJECT: Organization and Functions of the Office of Treasury Inspector General for Tax
Administration
1. PURPOSE. This directive describes the organization and functions of the Office of Treasury
Inspector General for Tax Administration (OTIGTA).
2. THE TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION. The Treasury
Inspector General for Tax Administration (TIGTA) is appointed by the President, by and with the
advice and consent of the Senate, and reports to the Secretary of the Treasury and the Deputy
Secretary. The Office of the Treasury Inspector General for Tax Administration (OTIGTA) is
organizationally placed within the Departmental Offices, but is independent of the Departmental
Offices and all other offices and bureaus within the Department.
a. Pursuant to the Inspector General Act of 1978, as amended, the TIGTA carries out a
comprehensive audit and investigative program to assess the operations and programs of the
Internal Revenue Service (IRS), the IRS Oversight Board, and the Office of Chief Counsel of the
IRS. (Hereafter, the IRS Oversight Board and the Office of the Chief Counsel of the IRS are
referred to as the "Related Entities").
b. The TIGTA carries out the duties and responsibilities described in Treasury Order 115-01
"Office of the Inspector General for Tax Administration" or successor documents.
c. The TIGTA provides executive leadership to the OTIGTA and exercises supervision over the
personnel and functions of its major components. The TIGTA determines the budget needs of the
OTIGTA, sets organizational policies and priorities, oversees organizational operations and
provides reports to the Secretary and members of Congress.
d. The TIGTA is a member of the President's Council on Integrity and Efficiency (PCI&E).
e. Under the supervision of the TIGTA are a Deputy Inspector General for Tax Administration; a
Counsel to the Treasury Inspector General for Tax Administration; an Assistant Inspector
General for Audit; an Assistant Inspector General for Investigations; four Regional Inspectors
General for Tax Administration; the Director, Office of Resources, Management and Support; the
Director, Office of Systems Development and Integration; the Director, Central Case Development
Center; the National Director for Communication, Education and Quality; and such support staff
as the TIGTA deems necessary. (See Attachment I for chart of OTIGTA organization.)
3. THE DEPUTY INSPECTOR GENERAL FOR TAX ADMINISTRATION. The Deputy
Inspector General for Tax Administration serves as the TIGTA's principal assistant and is
designated as the first assistant to the TIGTA for the purposes of 5 U.S.C. 3345.
a. The Deputy Inspector General for Tax Administration directs and oversees the national
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proactive and coordinated activities of auditors and investigators to detect and deter fraud and
abuse involving the IRS or the Related Entities;
b. The Deputy Inspector General for Tax Administration manages the strategic management
process of the OTIGTA, which consists of formulating the TIGTA's Strategic Plan and Annual
Business Plan; evaluating the programs and operations of the Assistant Inspectors General and
Regional Inspectors General; and preparing the semiannual report for the Secretary and
Congress.
c. The Deputy Inspector General for Tax Administration coordinates legislative activities for the
OTIGTA.
d. The Deputy Inspector General for Tax Administration supervises the following officials:
(1) The Director, Office of Management, Resources and Support, who advises and assists the
TIGTA on administrative, financial, personnel, and management matters; develops, directs and
oversees OTIGTA administrative policy, planning and resource activities nationally; and furnishes
administrative services for OTIGTA headquarters operations.
(2) The Director, Office of Systems Development and Integration, who is responsible for
developing the OTIGTA's information system architecture and budget requirements; establishing
information technology policies and procedures; acquiring, developing, and maintaining computer
hardware, data telecommunications, and software applications; and providing information
technology services in support of audits, investigations and administrative activities at OTIGTA
locations nationwide.
(3) The Director, Central Case Development Center, who is responsible for detecting unauthorized
access to taxpayer records by employees of the IRS and Related Entities, and detecting fraud and
abuse by employees through analysis of audit trails and other records maintained on IRS computer
systems.
(4) The National Director of Communications, Education, and Quality, who originates, plans,
implements and directs the OTIGTA's system management program, leadership and management
education programs, and internal and external communications programs.
4. THE COUNSEL TO THE TREASURY INSPECTOR GENERAL FOR TAX
ADMINISTRATION. The Counsel to the Treasury Inspector General for Tax Administration
performs the following functions.
a. Provides legal advice to the various components of the OTIGTA on issues that arise in the
exercise of their audit and investigative responsibilities. Such issues include the scope and exercise
of the TIGTA's authorities and responsibilities; audit and investigative techniques and procedures;
the impact of proposed and existing legislation and regulations on IRS and OTIGTA programs and
operations; and legal issues that arise in the conduct and resolution of audits and investigations.
b. Provides legal advice on OTIGTA internal administration and operations, including
appropriations, ethics, personnel matters, and the disclosure of tax and other information.
c. Conducts and supervises the litigation on personnel and Equal Employment Opportunity
matters involving OTIGTA employees and, as applicable, coordinates with the Department of
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Justice and others on these matters.
d. Reviews and coordinates with the Department of Justice the enforcement of subpoenas issued by
the OTIGTA, and representation of OTIGTA in litigation.
5. THE ASSISTANT INSPECTOR GENERAL FOR AUDIT. The Assistant Inspector General for
Audit (AIGA) performs the following functions.
a. Plans and oversees an audit program that provides for independent reviews and appraisals of
the operations of the IRS and Related Entities. These reviews provide information on the condition
of all functional activities of the IRS and Related Entities, and are sufficient in scope to provide a
basis for constructive management action by responsible officials.
b. Provides overall leadership and direction for evaluating the vulnerability of IRS and Related
Entities operating activities to problems, and recommends action to pursue in planning audit
coverage that provides for:
(1) systematic verifications and analyses of financial transactions;
(2) assessments of the design and development of new and existing information systems;
(3) appraisals of the effectiveness and efficiency of IRS and Related Entities programs and
operations; and
(4) execution of the responsibilities mandated under the Chief Financial Officers Act relating to
audits of IRS financial statements.
c. Plans and executes continuous quality assurance of audit activities by conducting visitations to
independently assess the execution of regional and headquarters audit operations and their
adherence to the GAO's Government Auditing Standards; identifying operational concerns in
audit activities and preparing reports that recommend appropriate management actions;
monitoring and evaluating regional audit activities using qualitative and quantitative methods of
analysis; and recommending new procedures and techniques for improving the overall quality of
audit operations.
d. Formulates and maintains audit policies, procedures, and program guidelines; develops and
maintains the audit management information system; and produces management information
reports for use by OTIGTA managers.
e. Develops and maintains the professional skills of audit personnel by providing professional
training course development, design and instruction. The AIGA determines, in conjunction with
the National Director for Communications, Education and Quality, training priorities and goals of
the audit training programs, identifies training needs, and defines and articulates training
objectives.
f. Supervises the Deputy Assistant Inspector General for Audit; the Directors of the Office of
Strategic Planning; the Director, Office of Policy and Management; and the Director, Office of
Audit Projects.
6. ASSISTANT INSPECTOR GENERAL FOR INVESTIGATIONS. The Assistant Inspector
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General for Investigations (AIGI) performs the following functions.
a. Plans and oversees a program to investigate activities related to fraud, waste, abuse, and
mismanagement concerning the activities and operations of IRS and Related Entities. This includes
investigating allegations against employees, applicants, grantees, and contractors (including those
performing tax administration functions for the IRS) of criminal acts and other misconduct such
as bribery; embezzlement; abuse of authority; unauthorized disclosure or use of tax information;
false claims; conflict of interest; violations of the Federal ethics standards; and abuse of taxpayer
rights.
b. Protects the IRS and Related Entities against external attempts to corrupt or threaten their
employees such as attempts by non-IRS employees and tax practitioners to unlawfully interfere
with the programs and operations of the IRS through bribery, impersonation, intimidation,
harassment, threats, assaults or other unlawful actions that may impact IRS personnel and impede
Federal tax administration.
c. Formulates investigative policies and procedures; performs quality assurance and oversight
reviews to assure that the investigative program is in compliance with guidelines and investigative
standards; prepares reports on investigative trends; and processes requests for release of
information in compliance with the Freedom of Information Act, the Privacy Act and Internal
Revenue Code disclosure provisions.
d. Provides support nationwide in the forensic examination of documentary evidence; furnishes
expertise in the use of technical and electronic investigative equipment; assists in the enhancement
of video and audio evidentiary material; provides expertise and assistance during the search and
seizure of computers and computer data; performs tests of the security of IRS and Related Entities
information systems; and, in conjunction with the National Director for Communications,
Education and Quality, assesses investigative training needs and sets training objectives.
e. Operates a nationwide complaint center, including a hotline, to receive and process allegations of
fraud, waste or abuse; supervises investigations of allegations against the IRS Executive Resources
Board, members of the IRS Oversight Board, and officials who are appointed by the TIGTA;
administers the Potentially Dangerous Taxpayer System; and gathers information regarding
individuals or groups who advocate violence against the IRS.
f. Supervises the Deputy Assistant Inspector General for Investigations; the Director, Office of
Investigations; the Director, Office of Policy and Oversight; the Director, Office of Training and
Investigative Support; and an Executive Assistant.
7. THE REGIONAL INSPECTORS GENERAL FOR TAX ADMINISTRATION. The Regional
Inspectors General for Tax Administration perform the following functions:
a. Provide executive level direction over regional audit and investigative staffs;
b. Supervise the regional information technology and administrative staffs; and
c. Direct local proactive activities of auditors and investigators to detect and deter fraud and abuse
involving IRS personnel and activities.
d. There are four Regional Inspectors General for Tax Administration. The regional offices are
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located in the metropolitan areas of New York, NY; Atlanta, GA; Dallas, TX; and San Francisco,
CA. These regional offices have the same geographical boundaries as the four IRS regions;
OTIGTA personnel who are assigned to a Regional Inspectors General for Tax Administration are
located at various locations within the region. (See Attachment II for chart of the OTIGTA field
structure.)
(1) The Regional Inspector General for Audit is responsible for the execution of the audit program
throughout the region. The audit program, which includes verification of financial transactions
and analyses of IRS operating programs, policy and procedures, serves as the basis for informing
appropriate officials of the manner in which operations are being carried out and responsibilities
are being discharged, and recommending necessary changes in policies, practices and procedures.
(2) The Regional Inspector General for Investigations is responsible for the execution of the
investigative program throughout the region. This program investigates allegations of fraud, abuse
or misconduct by employees of the IRS and the Related Entities, and actions by individuals who
attempt to threaten or corrupt these employees or impede tax administration. The investigative
results are given to the Department of Justice, IRS management, or other authorities for
appropriate criminal and administrative action.
8. AUTHORITY. Treasury Order 115-01, "Office of the Inspector General for Tax
Administration"
9. EXPIRATION DATE. This Directive will expire three years from the date of issuance unless
superseded or canceled prior to that date.
10. OFFICE OF PRIMARY INTEREST. Office of Treasury Inspector General for Tax
Administration.
Lawrence W. Rogers
Acting Treasury Inspector General
for Tax Administration
Attachments: 1. OTIGTA Organization Chart
2. Map - OTIGTA National and Regional Office
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TREASURY DIRECTIVE 15-41

Date: December 1, 1992

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