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5.1.1.3
(08-21-2006)
Information Gathering Guidelines
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Seek only the information necessary for the enforcement
and administration of the tax laws which the Service is authorized and directed
to enforce. Do not index or associate any information with the name or identifying
symbol of a taxpayer that is not required for the enforcement and administration
of tax law. Do not disclose information except as provided by law.
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Do not maintain background or historical files
on taxpayers except when those files pertain to a currently assigned case.
Any exception must be authorized for a specific purpose by the appropriate
management official.
5.1.1.3.1
(01-24-2001)
Group Manager Review of Information Gathering
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Group Managers will continually review information
gathering activities conducted by employees under their supervision and prepare
appropriate documentation that these reviews have been accomplished.
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Conduct formal reviews of information gathering
activities in accordance with IRM 5.1.18, Locating Taxpayers.
5.1.1.3.2
(01-24-2001)
Objective and Scope of Reviews
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Reviews of information gathering activities ensure:
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Compliance with Service policy and guidelines
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Results achieved are commensurate with the resources
expended, and
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Compliance with Privacy Act requirements in accordance
with IRM 11.3, Disclosure of Official Information.
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Conduct reviews to the degree necessary to satisfy
the responsible official that there has been compliance with Service policy,
guidelines, and procedures.
5.1.1.3.3
(01-24-2001)
Responsibilities for Reviews
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Area Directors will provide that reviews are conducted
of area information gathering activities to ensure the areas are meeting their
responsibilities in identifying areas of noncompliance and adequately monitoring
and managing the area's information gathering activities.
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Area Directors will determine the frequency of
reviews and the extent of documentation necessary to reflect the accomplishment
of these reviews.
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Area Directors will coordinate reviews with Disclosure
Officers to ensure that the Privacy Act requirements are being observed in
accordance with IRM 11.3, Disclosure of Official Information.
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