CornellLawSchool

CFRTitle31SubtitleAChapterIPart1SubpartCAppendixB_to_subpart_C_of_part_1

31CFRAppendixBtoSubpartCofPart1,InternalRevenueService
AppendixBtoSubpartCofPart1InternalRevenueService
1.Purpose.ThepurposeofthissectionistosetforththeproceduresthathavebeenestablishedbytheInternalRevenue
ServiceforindividualstoexercisetheirrightsunderthePrivacyActof1974(88Stat.1896)withrespecttosystemsofrecords
maintainedbytheInternalRevenueService,includingtheOfficeoftheChiefCounsel.Theprocedurescontainedinthissection
aretobepromulgatedundertheauthorityof5U.S.C.552a(f).Theprocedurescontainedinthissectionrelatetothefollowing:

(a)Theprocedureswherebyanindividualcanbenotifiedinresponsetoarequestifasystemofrecordsnamedbytheindividual
containsarecordpertainingtosuchindividual(5U.S.C.552a(f)(1)).
(b)Theproceduresgoverningreasonabletimes,places,andrequirementsforidentifyinganindividualwhorequestsarecordof
informationpertainingtosuchindividualbeforetheInternalRevenueServicewillmaketherecordorinformationavailabletothe
individual(5U.S.C.552a(f)(2)).

(c)Theproceduresforthedisclosuretoanindividualuponarequestofarecordofinformationpertainingtosuchindividual,
includingspecialproceduresforthedisclosuretoanindividualofmedicalrecords,includingpsychologicalrecords.(5U.S.C.
552a(f)(3)).
(d)Theproceduresforreviewingarequestfromanindividualconcerningtheamendmentofanyrecordorinformationpertaining
totheindividual,formakingadeterminationontherequest,foranappealwithintheInternalRevenueServiceofaninitial
adverseagencydetermination,andforwhateveradditionalmeansmaybenecessaryforindividualstobeabletoexercisefully
theirrightunder5U.S.C.552a(5U.S.C.552a(f)(4)).
AnyindividualseekingtodeterminewhetherasystemofrecordsmaintainedbyanyofficeoftheInternalRevenueService
containsarecordorinformationpertainingtosuchindividual,orseekingaccessto,oramendmentof,sucharecord,must
complyfullywiththeapplicableprocedurecontainedinparagraph(3)or(4)ofthissectionbeforetheInternalRevenueService
willactontherequest.Neitherthenotificationandaccess(oraccountingofdisclosures)proceduresunderparagraph(3)ofthis
sectionnortheamendmentproceduresunderparagraph(4)ofthissectionareapplicableto(i)systemsofrecordsexempted
pursuantto5U.S.C.552a(j)and(k),(ii)informationcompiledinreasonableanticipationofacivilactionorproceeding(see5
U.S.C.552a(d)(5)),or(iii)informationpertainingtoanindividualwhichiscontainedin,andinseparablefrom,another
individual'srecord.
2.Accesstoandamendmentoftaxrecords.TheprovisionsofthePrivacyActof1974maynotbeusedbyanindividualto
amendorcorrectanytaxrecord.ThedeterminationofliabilityfortaxesimposedbytheInternalRevenueServiceCode,the
collectionofsuchtaxes,andthepayment(includingcreditsorrefundsofoverpayments)ofsuchtaxesaregovernedbythe
provisionsoftheInternalRevenueServiceCodeandbytheproceduralrulesoftheInternalRevenueService.Theseprovisions
setforththeestablishedproceduresgoverningthedeterminationofliabilityfortax,thecollectionofsuchtaxes,andthepayment
(includingcreditsorrefundsofoverpayments)ofsuchtaxes.Inaddition,theseprovisionssetforththeprocedures(including
proceduresforjudicialreview)forresolvingdisputesbetweentaxpayersandtheInternalRevenueServiceinvolvingtheamount
oftaxowed,orthepaymentorcollectionofsuchtax.Theseproceduresaretheexclusivemeansavailabletoanindividualto
contesttheamountofanyliabilityfortaxorthepaymentorcollectionthereof.See,forexample,26CFR601.103forsummaryof
generaltaxprocedures.IndividualsareadvisedthatInternalRevenueServiceprocedurespermittheexaminationoftaxrecords
duringthecourseofaninvestigation,audit,orcollectionactivity.Accordingly,individualsshouldcontacttheInternalRevenue
Serviceemployeeconductinganauditoreffectingthecollectionoftaxliabilitiestogainaccesstosuchrecords,ratherthan
seekingaccessundertheprovisionsofthePrivacyAct.Where,ontheotherhand,anindividualdesiresinformationorrecords
notinconnectionwithaninvestigation,audit,orcollectionactivity,theindividualmayfollowtheseprocedures.

3.Proceduresforaccesstorecords(a)Ingeneral.Thisparagraphsetsforththeprocedurewherebyanindividualcanbe
notifiedinresponsetoarequestifasystemofrecordsnamedbytheindividualwhichismaintainedbytheInternalRevenue
Servicecontainsarecordpertainingtosuchindividual.Inaddition,thisparagraphsetsforththeprocedureforthedisclosureto
anindividualuponarequestofarecordorinformationpertainingtosuchindividual,includingtheproceduresforverifyingthe
identityoftheindividualbeforetheInternalRevenueServicewillmakearecordavailable,andtheprocedureforrequestingan
accountingofdisclosuresofsuchrecords.Anindividualseekingtodeterminewhetheraparticularsystemofrecordscontainsa
recordorrecordspertainingtosuchindividualandseekingaccesstosuchrecords(orseekinganaccountingofdisclosuresof
suchrecords)shallmakearequestfornotificationandaccess(orarequestforanaccountingofdisclosures)inaccordancewith
therulesprovidedinparagraph3(b)ofthissection.
(b) Formofrequestfornotificationandaccessorrequestforanaccountingofdisclosures.

(i)Arequestfornotificationandaccess(orrequestforanaccountingofdisclosures)shallbemadeinwritingandshallbe
signedbythepersonmakingtherequest.
(ii)Suchrequestshallbeclearlymarked,Requestfornotificationandaccess,orRequestforaccountingofdisclosures.

(iii)SucharequestshallcontainastatementthatitisbeingmadeundertheprovisionsofthePrivacyActof1974.

(iv)Suchrequestshallcontainthenameandaddressoftheindividualmakingtherequest.Inaddition,ifaparticularsystem
employsanindividual'ssocialsecuritynumberasanessentialmeansofaccessingthesystem,therequestmustincludethe
individual'ssocialsecuritynumber.Inthecaseofarecordmaintainedinthenameoftwoormoreindividuals(e.g.,husband
andwife),therequestshallcontainthenames,addresses,andsocialsecuritynumbers(ifnecessary)ofbothindividuals.

(v)Suchrequestshallspecifythenameandlocationoftheparticularsystemofrecords(assetforthintheNoticeof
Systems)forwhichtheindividualisseekingnotificationandaccess(oranaccountingofdisclosures),andthetitleand
businessaddressoftheofficialdesignatedintheaccesssectionfortheparticularsystem(assetforthintheNoticeof
Systems).Inthecaseoftwoormoresystemsofrecordswhichareunderthecontrolofthesamedesignatedofficialatthe
samesystemslocation,asinglerequestmaybemadeforsuchsystems.Inthecaseoftwoormoresystemsofrecords
whicharenotinthecontrolofthesamedesignatedofficialatthesamesystemslocation,aseparaterequestmustbemade
foreachsuchsystem.

(vi)Ifanindividualwishestolimitarequestfornotificationandaccesstoaparticularrecordorrecords,therequestshould
identifytheparticularrecord.Intheabsenceofastatementtothecontrary,arequestfornotificationandaccessfora
particularsystemofrecordsshallbeconsideredtobelimitedtorecordswhicharecurrentlymaintainedbythedesignated
officialatthesystemslocationspecifiedintherequest.

(vii)Ifsuchrequestisseekingnotificationandaccesstomaterialmaintainedinasystemofrecordswhichisexemptfrom
disclosureandaccessunder5U.S.C.552a(k)(2),theindividualmakingtherequestmustestablishthatsuchindividualhas
beendeniedaright,privilege,orbenefitthatsuchindividualwouldotherwisebeentitledtounderFederallawasaresultof
themaintenanceofsuchmaterial.
(viii)Suchrequestshallstatewhethertheindividualwishestoinspecttherecordinperson,ordesirestohaveacopymade
andfurnishedwithoutfirstinspectingit.Iftheindividualdesirestohaveacopymade,therequestmustincludean
agreementtopaythefeeforduplicationultimatelydeterminedtobedue.Iftheindividualdoesnotwishtoinspectarecord,
butmerelywishestobenotifiedwhetheraparticularsystemorrecordscontainsarecordpertainingtosuchindividual,the
requestshouldsostate.

(c) Timeandplaceformakingarequest.ArequestfornotificationandaccesstorecordsunderthePrivacyAct(orarequest
foraccountingofdisclosures)shallbeaddressedtoordeliveredinpersontotheofficeoftheofficialdesignatedintheaccess
sectionfortheparticularsystemofrecordsforwhichtheindividualisseekingnotificationandaccess(oranaccountingof
disclosures).ThetitleandofficeaddressofsuchofficialissetforthforeachsystemofrecordsintheNoticeofSystemsof
Records.Arequestdeliveredtoanofficeinpersonmustbedeliveredduringtheregularofficehoursofthatoffice.

(d)Samplerequestfornotificationandaccesstorecords.Thefollowingaresamplerequestsfornotificationandaccessto
recordswhichwillsatisfytherequirementsofthisparagraph:

RNARM
I,JohnDoe,of100MainStreet,Boston,MA02108(soc.sec.num.000000000)requestunderthePrivacyActof1974thatthe
followingsystemofrecordsbeexaminedandthatIbefurnishedwithacopyofanyrecord(oraspecifiedrecord)contained
thereinpertainingtome.IagreethatIwillpaythefeesultimatelydeterminedtobedueforduplicationofsuchrecord.Ihave
enclosedthenecessaryinformation.
SystemName:
SystemLocation:
DesignatedOfficial:
JohnDoe

RNARP
I,JohnDoe,of100MainStreet,Boston,MA02108(soc.sec.num.000000000)requestundertheprovisionsofthePrivacy
Actof1974,thatthefollowingsystemofrecordsbeexaminedandthatIbegrantedaccessinpersontoinspectanyrecord(ora
specifiedrecord)containedthereinpertainingtome.Ihaveenclosedthenecessaryidentification.
SystemName:
SystemLocation:
DesignatedOfficial:
JohnDoe

(e) Processingarequestfornotificationandaccesstorecordsorarequestforanaccountingofdisclosures.

(i)Ifarequestfornotificationandaccess(orrequestforanaccountingofdisclosures)omitsanyinformationwhichis
essentialtoprocessingtherequest,therequestwillnotbeacteduponandtheindividualmakingtherequestwillbe
promptlyadvisedoftheadditionalinformationwhichmustbesubmittedbeforetherequestcanbeprocessed.

(ii)Within30days(notincludingSaturdays,Sundays,andlegalpublicholidays)afterthereceiptofarequestfornotification
andaccess(orarequestforanaccountingofdisclosures),toaparticularsystemofrecordsbythedesignatedofficialfor
suchsystem,adeterminationwillbemadeastowhethertheparticularsystemofrecordsisexemptfromthenotificationand
accessprovisionsofthePrivacyAct,andifsuchsystemisnotexempt,whetheritdoesordoesnotcontainarecord
pertainingtotheindividualmakingtherequest.Ifadeterminationcannotbemadewithin30days,theindividualwillbe
notifiedofthedelay,thereasonstherefor,andtheapproximatetimerequiredtomakeadetermination.Ifitisdeterminedby
thedesignatedofficialthattheparticularsystemofrecordsisexemptfromthenotificationandaccessprovisionsofthe
PrivacyAct,theindividualmakingtherequestwillbenotifiedoftheprovisionsofthePrivacyActunderwhichtheexemption
isclaimed.Ontheotherhand,ifitisdeterminedbythedesignatedofficialthattheparticularsystemofrecordsisnot
exemptedfromthenotificationandaccessprovisionsofthePrivacyActandthatsuchsystemcontainsarecordpertaining
totheindividualmakingtherequest,theindividualwillbenotifiedofthetimeandplacewhereinspectionmaybemade.Ifan
individualhasnotrequestedthataccessbegrantedtoinspecttherecordinperson,butmerelyrequeststhatacopyofthe
recordbefurnished,orifitisdeterminedbythedesignatedofficialthatthegrantingofaccesstoinspectarecordinperson
isnotfeasibleinaparticularcase,thenthedesignatedofficialwillfurnishacopyoftherecordwiththenotification,orifa
copycannotbefurnishedatsuchtime,astatementindicatingtheapproximatetimesuchcopywillbefurnished.Ifthe
requestisforanaccountingofdisclosuresfromasystemofrecordswhichisnotexemptfromtheaccountingofdisclosure
provisionsofthePrivacyAct,theindividualwillbefurnishedwithanaccountingofsuchdisclosures.

(f) Grantingofaccess.Normally,anindividualwillbegrantedaccesstoinspectarecordinpersonwithin30days(excluding
Saturdays,Sundays,andlegalpublicholidays)afterthereceiptforarequestfornotificationandaccessbythedesignated
official.Ifaccesscannotbegrantedwithin30days,thenotificationwillstatethereasonsforthedelayandtheapproximatetime
suchaccesswillbegranted.Anindividualwishingtoinspectarecordmaybeaccompaniedbyanotherpersonofhischoosing.
BoththeindividualseekingaccessandtheindividualaccompanyinghimmayberequiredtosignaformsuppliedbytheIRS
indicatingthattheServiceisauthorizedtodiscloseordiscussthecontentsoftherecordinthepresenceofbothindividuals.See
26CFR601.502forrequirementstobemetbytaxpayer'srepresentativesinordertodiscussthecontentsofanytaxrecords.

(g) Medicalrecords.Whenaccessisrequestedtomedicalrecords(includingpsychologicalrecords),thedesignatedofficial
maydeterminethatreleaseofsuchrecordswillbemadeonlytoaphysiciandesignatedbytheindividualtohaveaccesstosuch
records.

(h) Verificationofidentity.Anindividualseekingnotificationoraccesstorecords,orseekingtoamendarecord,mustsatisfy
oneofthefollowingidentificationrequirementsbeforeactionwillbetakenbytheIRSonanysuchrequest:

(i)Anindividualseekingnotificationoraccesstorecordsinperson,orseekingtoamendarecordinperson,mayestablish
identitybythepresentationofasingledocumentbearingaphotograph(suchasapassportoridentificationbadge)orbythe
presentationoftwoitemsofidentificationwhichdonotbearaphotographbutdobearbothanameandsignature(suchasa
driver'slicenseorcreditcard).

(ii)Anindividualseekingnotificationoraccesstorecordsbymail,orseekingtoamendarecordbymail,mayestablishidentity
byasignature,address,andoneotheridentifiersuchasaphotocopyofadriver'slicenseorotherdocumentbearingthe
individual'ssignature.

(iii)Notwithstandingsubdivisions(i)and(ii)ofthissubparagraph,anindividualseekingnotificationoraccesstorecordsbymail
orinperson,orseekingtoamendarecordbymailorinperson,whosodesires,mayestablishidentitybyprovidinganotarized
statement,swearingoraffirmingtosuchindividual'sidentityandtothefactthattheindividualunderstandsthepenaltiesprovided
in5U.S.C.552a(i)(3)forrequestingorobtainingaccesstorecordsunderfalsepretenses.
(iv)Notwithstandingsubdivisions(i),(ii),or(iii)ofthissubparagraph,adesignatedofficialmayrequireadditionalproofofan
individual'sidentitybeforeactionwillbetakenonanyrequestifsuchofficialdeterminesthatitisnecessarytoprotect
unauthorizeddisclosureofinformationinaparticularcase.Inaddition,aparentofanyminororalegalguardianofanyindividual
willberequiredtoprovideadequateproofoflegalrelationshipbeforesuchpersonmayactonbehalfofsuchminororsuch
individual.

(i) Fees.ThefeeforcostsrequiredoftheIRSincopyingrecordspursuanttothisparagraphis$0.15perpage.However,no
feewillbechargediftheaggregatecostsrequiredoftheIRSincopyingrecordsislessthan$3.00.Ifanindividualwhohas
requestedaccesstoinspectarecordinpersonisdeniedsuchaccessbythedesignatedofficialbecauseitwouldnotbe
feasibleinaparticularcase,copiesofsuchrecordwillbefurnishedtotheindividualwithoutpaymentofthefeesotherwise
requiredunderthissubparagraph.IftheIRSestimatesthatthetotalfeesforcostsincurredincomplyingwitharequestfor
copiesofrecordswillamountto$50ormore,theindividualmakingtherequestmayberequiredtoenterintoacontractfor
thepaymentoftheactualfeeswithrespecttotherequestbeforetheServicewillfurnishthecopiesrequested.Paymentof
feesforcopiesofrecordsshouldbemadebycheckormoneyorderpayabletotheInternalRevenueService.

4.Proceduresforamendmentofrecords.

(a)Ingeneral.Thisparagraphsetsforththeproceduresforreviewingarequestfromanindividualconcerningtheamendmentof
anyrecordorinformationpertainingtosuchindividual,formakingadeterminationontherequest,formakinganappealwithin
theIRSofaninitialadversedetermination,andforjudicialreviewofafinaldetermination.

(b) Amendmentofrecord.Under5U.S.C.552a(d)(2),anindividualwhohasbeengrantedaccesstoarecordpertainingto
suchindividualmay,afterinspectingtherecord,requestthattherecordbeamendedtomakeanycorrectionofanyportion
thereofwhichtheindividualbelievesisnotaccurate,relevant,timely,orcomplete.Anindividualmayseektoamendarecordin
accordancewiththerulesprovidedinparagraph(d)(3)ofthissection.Seeparagraph(b)ofthissectionforprohibitionagainst
amendmentoftaxrecords.

(c) Formofrequestforamendmentofrecord.

(i)Arequestforamendmentofarecordshallbeinwritingandshallbesignedbytheindividualmakingtherequest.

(ii)SuchrequestshallbeclearlymarkedRequestforamendmentofrecord.
(iii)SuchrequestshallcontainastatementthatitisbeingmadeundertheprovisionsofthePrivacyActof1974.

(iv)Suchrequestshallcontainthenameandaddressoftheindividualmakingtherequest.Inaddition,ifaparticularsystem
employsanindividual'ssocialsecuritynumberasanessentialmeansofaccessingthesystem,therequestmustincludethe
individual'ssocialsecuritynumber.Inthecaseofarecordmaintainedinthenameoftwoormoreindividuals(e.g.,husband
andwife),therequestshallcontainthenames,addresses,andsocialsecuritynumbers(ifnecessary)ofbothindividuals.

(v)Suchrequestshallspecifythenameandlocationofthesystemofrecords(assetforthintheNoticeofSystems)in
whichsuchrecordismaintained,andthetitleandbusinessaddressoftheofficialdesignatedintheaccesssectionforsuch
system(assetforthintheNoticeofSystems).

(vi)Suchrequestshallspecifytheparticularrecordinthesystemwhichtheindividualisseekingtoamend.

(vii)Suchrequestshallclearlystatethespecificchangeswhichtheindividualwishestomakeintherecordandaconcise
explanationofthereasonsforthechanges.Iftheindividualwishestocorrectoraddanyinformation,therequestshall
containspecificlanguagemakingthedesiredcorrectionoraddition.

(d) Timeandplaceformakingrequest.ArequesttoamendarecordunderthePrivacyActshallbeaddressedtoordelivered
inpersontotheofficeoftheofficialdesignatedintheaccesssectionfortheparticularsystemofrecords.Thetitleandoffice
addressofsuchofficialissetforthforeachsystemofrecordsintheNoticeofSystemsofRecords.Arequestdeliveredtoan
officeinpersonmustbedeliveredduringtheregularofficehoursofthatoffice.

(e) Processingarequestforamendmentofarecord.

(i)Within10days(notincludingSaturdays,Sundays,andlegalpublicholidays)afterthereceiptofarequesttoamenda
recordbythedesignatedofficial,theindividualwillbesentawrittenacknowledgementthatwillstatethattherequesthas
beenreceived,thatactionisbeingtakenthereon,andthattheindividualwillbenotifiedwithin30days(notincluding
Saturdays,Sundays,andlegalpublicholidays)afterthereceiptoftherequestwhethertherequestedamendmentswillor
willnotbemade.Ifarequestforamendmentofarecordomitsanyinformationwhichisessentialtoprocessingtherequest,
therequestwillnotbeacteduponandtheindividualmakingtherequestwillbepromptlyadvisedontheadditional
informationwhichmustbesubmittedbeforetherequestcanbeprocessed.
 (ii)Within30days(notincludingSaturdays,Sundays,andlegalpublicholidays)afterthereceiptofarequesttoamenda
recordbythedesignatedofficial,adeterminationwillbemadeastowhethertogranttherequestinwholeorpart.The
individualwillthenbenotifiedinwritingofthedetermination.Ifadeterminationcannotbemadewithin30days,the
individualwillbenotifiedinwritingwithinsuchtimeofthereasonsforthedelayandtheapproximatetimerequiredtomake
adetermination.Ifitisdeterminedbythedesignatedofficialthattherequestwillbegranted,therequestedchangeswillbe
madeintherecordandtheindividualwillbenotifiedofthechanges.Inaddition,totheextentanaccountingwas
maintained,allpriorrecipientsofsuchrecordwillbenotifiedofthechanges.Uponrequest,anindividualwillbefurnished
withacopyoftherecord,asamended,subjecttothepaymentoftheappropriatefees.Ontheotherhand,ifitisdetermined
bythedesignatedofficialthattherequest,oranyportionthereof,willnotbegranted,theindividualwillbenotifiedinwriting
oftheadversedetermination.Thenotificationofanadversedeterminationwillsetforththereasonsforrefusaltoamendthe
record.Inaddition,thenotificationwillcontainastatementinformingtheindividualofsuchindividual'srighttorequestan
independentreviewoftheadversedeterminationbyareviewingofficerinthenationalofficeoftheIRSandtheprocedures
forrequestingsuchareview.

(f) Administrativereviewofadversedetermination.Under5U.S.C.552a(d)(3),anindividualwhodisagreeswiththerefusal
oftheagencytoamendarecordmay,within35daysofbeingnotifiedoftheadversedetermination,requestanindependent
reviewofsuchrefusalbyareviewingofficerinthenationalofficeoftheIRS.ThereviewingofficerfortheIRSistheCommission
ofInternalRevenue,theDeputyCommissioner,oranAssistantCommissioner.Inthecaseofanadversedeterminationrelating
toasystemofrecordsmaintainedbytheOfficeofGeneralCounselfortheIRS,thereviewingofficeristheChiefCounselorhis
delegate.Anindividualseekingareviewofanadversedeterminationshallmakearequestforreviewinaccordancewiththe
rulesprovidedinparagraph(d)(7)ofthissection.

(g) Formofrequestforreview.

(i)Arequestforreviewofanadversedeterminationshallbeinwritingandshallbesignedbytheindividualmakingthe
request.

(ii)SuchrequestshallbeclearlymarkedRequestforreviewofadversedetermination.

(iii)SuchrequestshallcontainastatementthatitisbeingmadeundertheprovisionsofthePrivacyActof1974.

(iv)Suchrequestshallcontainthenameandaddressoftheindividualmakingtherequest.Inaddition,ifaparticularsystem
employsanindividual'ssocialsecuritynumberasanessentialmeansofaccessingthesystem,therequestmustincludethe
individual'ssocialsecuritynumber.Inthecaseofarecordmaintainedinthenameoftwoormoreindividuals(e.g.husband
andwife),therequestshallcontainthenames,addresses,andsocialsecuritynumbers(ifnecessary)ofbothindividuals.

(v)Suchrequestshallspecifytheparticularrecordwhichtheindividualisseekingtoamend,thenameandlocationofthe
systemofrecords(assetforthintheNoticeofSystems)inwhichsuchrecordismaintained,andthetitleandbusiness
addressofthedesignatedofficialforsuchsystem(assetforthintheNoticeofSystems).

(vi)Suchrequestshallincludethedateoftheinitialrequestforamendmentoftherecord,andthedateoftheletternotifying
theindividualoftheinitialadversedeterminationwithrespecttosuchrequest.

(vii)suchrequestshallclearlystatethespecificchangeswhichtheindividualwishestomakeintherecordandaconcise
explanationofthereasonsforthechanges.Iftheindividualwishestocorrectoraddanyinformation,therequestshall
containspecificlanguagemakingthedesiredcorrectionoraddition.

(h) Timeandplaceformakingtherequest.ArequestforreviewofanadversedeterminationunderthePrivacyActshallbe
addressedtoordeliveredinpersontotheDirector,OfficeofDisclosure,Attention:OP:EX:DInternalRevenueService,1111
ConstitutionAvenue,NW,Washington,DC20224.Arequestforreviewofanadversedeterminationwillbepromptlyreferredby
theDirector,OfficeofDisclosuretotheappropriatereviewingofficerforhisreviewandfinaldetermination.
(i) Processingarequestforreviewofadversedetermination.Within30days(notincludingSaturdays,Sundays,andlegal
publicholidays)afterthereceiptofarequestforreviewofanadversedeterminationbytheappropriatereviewingofficer,the
reviewingofficerwillreviewtheinitialadversedetermination,makeafinaldeterminationwhethertogranttherequesttoamend
therecordinwholeorinpart,andnotifytheindividualinwritingofthefinaldetermination.Ifafinaldeterminationcannotbe
madewithin30days,theCommissionerofInternalRevenuemayextendsuch30dayperiod.Theindividualwillbenotifiedin
writingwithinthe30dayperiodofthecauseforthedelayandtheapproximatetimerequiredtomakeafinaldetermination.Ifitis
determinedbythereviewingofficerthattherequesttoamendtherecordwillbegranted,thereviewingofficerwillcausethe
requestedchangestobemadeandtheindividualwillbesonotified.Uponrequest,anindividualwillbefurnishedwithacopyof
therecordasamendedsubjecttothepaymentofappropriatefees.Ontheotherhand,ifitisdeterminedbythereviewingofficer
thattherequesttoamendtherecord,oranyportionthereof,willnotbegranted,theindividualwillbenotifiedinwritingofthe
finaladversedetermination.Thenotificationofafinaladversedeterminationwillsetforththereasonsfortherefusalofthe
reviewingofficertoamendtherecord.Thenotificationshallincludeastatementinformingtheindividualoftherighttosubmita
 concisestatementforinsertionintherecordsettingforththereasonsforthedisagreementwiththerefusalofthereviewing
officertoamendtherecord.Inaddition,thenotificationwillcontainastatementinformingtheindividualoftherighttoseek
judicialreviewbyaUnitedStatesdistrictcourtofafinaladversedetermination.

(j) Statementofdisagreement.Under5U.S.C.552a(d)(3),anindividualwhodisagreeswithafinaladversedeterminationnot
toamendarecordsubjecttoamendmentunderthePrivacyActmaysubmitaconcisestatementforinsertionintherecord
settingforththereasonsfordisagreementwiththerefusalofthereviewingofficertoamendtherecord.Astatementof
disagreementshouldbeaddressedtoordeliveredinpersontotheDirector,OfficeofDisclosure,Attention:OP:EX:D,Internal
RevenueService,1111ConstitutionAvenue,NW,Washington,DC20224.TheDirector,OfficeofDisclosurewillfowardthe
statementofdisagreementtotheappropriatedesignatedofficialwhowillcausethestatementtobeinsertedintheindividual's
record.Anysuchstatementwillbeavailabletoanyonetowhomtherecordissubsequentlydisclosedandthepriorrecipientsof
therecordwillbeprovidedwithacopyofthestatementofdisagreement,totheextentanaccountingofdisclosureswas
maintained.

(k) Judicialreview.If,afterareviewandfinaldeterminationonarequesttoamendarecordbytheappropriatereviewingofficer,
theindividualisnotifiedthattherequestwillnotbegranted,orif,aftertheexpirationof30days(notincludingSundays,
Saturdays,andlegalpublicholidays)fromthereceiptofsuchrequestbytheDirector,DisclosureOperationsDivision,actionis
nottakenthereoninaccordancewiththerequirementsofparagraph(d)(9)ofthissection,anindividualmaycommencean
actionwithinthetimeprescribedbylawinaU.S.DistrictCourtpursuantto5U.S.C.552a(g)(1).Thestatuteauthorizesan
actiononlyagainsttheagency.WithrespecttorecordsmaintainedbytheIRS,theagencyistheInternalRevenueService,not
anofficeroremployeethereof.ServiceofprocessinsuchanactionshallbeinaccordancewiththeFederalRulesofCivil
Procedure(28U.S.C.App.)applicabletoactionsagainstanagencyoftheUnitedStates.WhereprovidedinsuchRules,
deliveryofprocessupontheIRSmustbedirectedtotheCommissionerofInternalRevenue,Attention:CC:GLS,1111
ConstitutionAvenue,NW,Washington,DC20224.Thedistrictcourtwilldeterminethematterdenovo.

5.RecordstransferredtoFederalRecordsCenters.RecordstransferredtotheAdministratorofGeneralServicesforstorageina
FederalRecordsCenterarenotusedbytheInternalRevenueServiceinmakinganydeterminationaboutanyindividualwhile
storedatsuchlocationandthereforearenotsubjecttotheprovisionsof5U.S.C.552a(e)(5)duringsuchtime.

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