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Thus, disclosure of investigative, audit, or collection status may be warranted where failure to disclose will leave the impression the Service is not doing its job, is giving unwarranted special treatment to taxpayers, or is acting in an arbitrary or unreasonable manner. Consideration of such disclosure is particularly appropriate when it has also become apparent that the taxpayer himself has made information available to press or to other mass media. However, this policy does not authorize the disclosure of information restricted by Section 7213 of the Code or 18 U.S.C. 1905.
PROVIDING FOR THE COORDINATION BY THE ATTORNEY GENERAL OF FEDERAL LAW ENFORCEMENT AND CRIME PREVENTION PROGRAMS
Whereas the problem of crime in America today presents the Nation with a major challenge calling for maximum law enforcement efforts at every level of Government;
Whereas coordination of all Federal criminal law enforcement activities and crime prevention programs is desirable in order to achieve more effective results; Whereas the Federal Government has acknowledged the need to provide assistance to State and local law enforcement agencies in the development and administration of programs directed to the prevention and control of crime;
Whereas to provide such assistance the Congress has authorized various departments and agencies of the Federal Government to develop programs which may benefit State and local efforts directed at the prevention and control of crime, and the coordination of such programs is desirable to develop and administer them most effectively; and
Whereas the Attorney General, as the chief law officer of the Federal Government, is charged with the responsibility for all prosecutions for violations of the Federal criminal statutes and is authorized under the Law Enforcement Assistance Act of 1965 (79 Stat. 828) to cooperate with and assist State, local, or other public or private agencies in matters relating to law enforcement organization, techniques and practices, and the prevention and control of crime:
Now, therefore, by virtue of the authority vested in the President by the Constitution and laws of the United States, it is ordered as follows:
Section 1. The Attorney General is hereby designated to facilitate and coordinate (1) the criminal law enforcement activities and crime prevention programs of all Federal departments and agencies, and (2) the activities of such departments and agencies relating to the development and implementation of Federal programs which are designed, in whole or in substantial part, to assist State and local law enforcement agencies and crime prevention activities. The Attorney General may promulgate such rules and regulations and take such actions as he shall deem necessary or appropriate to carry out his functions under this Order.
Section 2. Each Federal department and agency is directed to cooperate with the Attorney General in the performance of his functions under this Order and shall, to the extent permitted by law and within the limits of available funds, furnish him such reports, information, and assistance as he may request.
THE WHITE HOUSE
LYNDON B. JOHNSON.
February 7, 1968.
Subpart 3-Internal Revenue Service, Office of the Chief Counsel Subcommittee Analysis
The Office of the Chief Counsel, IRS, reported two computerized data banks.
Description: (1) Purpose; (2) Contents
A. Civil tax cases (computerized).-----
(1) "[T]o insure that attorneys with cases concerned
(2) Name of taxpayer who has filed a complaint or pe-
B. Civil tax case abstracts (computerized)..... (1) Allows an IRS attorney to determine whether other
pending cases are sufficiently similar to his own
(2) Name of taxpayer, narrative of case facts, and
II. Nature of Material Submitted
Although there was no obvious effort to mislead, the absence of any information as to statutory authority or security precautions leaves an impression that there was a lack of effort on the part of respondents to provide information requested. The Abstract File response provided no information regarding public access to files.
A. Statutory Authority
No statute is cited other than 44 U.S.C. 3101, the general authority for record keeping. No local or administrative authority for these particular banks was supplied with the response. There is, therefore, no statutory authority cited which would justify these data banks. B. Subject Notification and Review
No notification to individuals of their inclusion in files is supplied, nor are individuals allowed to review and update file data. All revisions of data are performed by the attorney with responsibility for a given
C. Access by Other Agencies
Access to both files is available to the Justice Department. Microfilm rolls and monthly updated listings of abstract files are supplied to the Justice Department Tax Enforcement Division. As of the date of the response, provisions were being made for interface capability between the Tax Case file and other IRS systems. The response mentions no contemplation of interface with the Justice Department.
D. Public Access
As regards the Tax Case file, a listing of cases by legal issue is available to the public on microfilm. A list of pending cases involving a specific legal issue is also provided to the public. The Case Abstract response does not address the question of public access.
E. Security Precautions
The response states only that there are no procedures that apply specifically to these files.
F. Sources of Information
Information is provided by the attorney to whom the case has been assigned. Existing records serve as the source of the data.
Although no statutory authority was supplied in the response, the files are of a sort that would be implied in a statute authorizing the IRS to litigate tax cases. The absence of provisions for review and revision by subject individuals is disappointing.
The following IRS Office of the Chief Counsel responses to the subcommittee's October 15, 1971, request for replies to the standard questionnaire (see inside back cover), were prepared November 18, 1971. Both were updated in April 1973, prior to submission to the subcommittee May 8, 1973.
CHIEF COUNSEL-INTERNAL REVENUE SERVICE
CIVIL TAX CASES
Date Response Prepared.-Nov. 18, 1971 (Updated April 16, 1973)
File Control No.-IR08
File Medium.-Magnetic Tape
National Security Classification.-None
(1) Describe briefly the major categories of data on individuals presently maintained and stored under auspices of the Treasury Department and its agencies and the approximate number of subject individuals covered in each category.
The file consists of data on civil tax cases, arranged by case number. Each record contains the name of the taxpayer (individual or corporation) as shown on the complaint or petition which the taxpayer filed with the court. It does not include the taxpayer's address or other personal data. Included in each record is the docket number or other number used to identify the case; one or more 8-digit numbers used to identify the legal issues in controversy; amount of taxes in dispute; and coded information for such items as the court, IRS attorney to whom the case was assigned, and current status of the case (if pending) or outcome of the case (if closed); and references (by microfilm reel and frame number) to microfilmed narrative summaries of facts and legal issues prepared by the IRS attorney.
The file contains approximately 70,000 records, consisting principally of cases in the Tax Court and refund suits in district courts and the Court of Claims.
(2) Under what statutory and administrative authority was each data bank established and for what purpose? Please supply copies of pertinent federal statutes, regulations and memoranda on which this authority is based and by which it is implemented.
Authority for keeping records: 44 U.S. Code § 3101 et seq.
Authority for automation: Treasury Department Administrative Circular No. 73-Management of Automatic Data Processing, dated June 27, 1962. (See Attachments 2 and 3) [Both omitted.]
Purpose of data bank: To provide a computerized case file with the capability of producing case listings by legal issue, indexes to microfilmed materials, and statistical reports.
(3) Are Treasury Department controls, guidelines, or advice required by or offered to State officials and private individuals who either administer or who
utilize this data-gathering program? Please supply copies of pertinent rules or advisory documents as issued by federal and state agencies.
(4) For each category and each conglomerate of data, indicate its present state of computerization or other mechanization for access and retrieval as well as for evaluation and analysis.
The tape file is used to produce statistical reports (receipts, disposals, pending case load, etc.) and listings of cases by legal issue categories, place of trial, etc. (5) Describe plans for further computerization or mechanization in each program.
(6) In what instances would each system be utilized? By what officials and by what agencies?
(7) For each new data storage and processing program, please describe: (a) the advantages; and (b) the extent to which it permits correlating, common storage and multifaceted analysis of data on a scale not hitherto available.
(8) What specific subject areas concerning an individual's background, personal life, personality and habits are noted in each data program?
(9) Has the Treasury Department and its component agencies developed comprehensive guidelines governing maintenance of any or all the various data systems, access to them, review and disclosure of material in them, and distribution of data to other agencies? If so, please supply copies.
None specifically applicable to this file.
(10-A) Is the subject individual or his representative notified of the fact that he is in the data bank?
(B) Is he allowed to review the data on record about him; to supplement his file; or to explain or rebut inaccurate material? Please describe the precise limitations on such rights for each restriction.
(11) What aspects of the recorded data are available to other persons? Who, specifically? For what purpose? By what authority?
Statistical tables compiled from the file are used by IRS personnel. Listings of cases by legal issue are used both by IRS and the Tax Division of the Department of Justice.
Statistical tables are used for management purposes, such as analysis of trends in receipts and disposals of cases in various offices and functions. Listings are used by attorneys to determine if other cases involve legal issues identical or similar to issues in the attorney's cases. The attorney may review microfilmed case abstracts for additional information on these cases or he may contact the other attorneys handling these cases. The purpose is to insure that attorneys with cases concerned with the same legal problems take a consistent approach in determining whether to settle the case or defend it in court.
A listing of cases by legal issue is also available to the public on microfilm. The IRS also provides to the public, on request, a list of all pending cases involving a specific legal issue.
(12) Is a record maintained of each inspection or use of the individual's record? No.
(13) For each data bank, please indicate how the information is collected, whether it is solicited from the individual, from third persons, or from existing records.
Data is supplied by the attorney to whom the case is assigned and is based, for the most part, on existing records, including the taxpayer's petition or complaint and subsequent pleadings filed with the court.
(14) What officials in your agency are responsible for determining the accuracy of information in the data bank? What provisions are made, procedurally, for deleting information found to be inaccurate or inappropriate, either on the initiative of the agency or on motion of the individual?
Attorneys are responsible for the accuracy of information concerning their cases. Each attorney has a file of computer-produced case records. To delete