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Suggested Citation:"APPENDICES." National Research Council. 1980. Review of Tax Processing System Planning for the Internal Revenue Service. Washington, DC: The National Academies Press. doi: 10.17226/10452.
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Page 41
Suggested Citation:"APPENDICES." National Research Council. 1980. Review of Tax Processing System Planning for the Internal Revenue Service. Washington, DC: The National Academies Press. doi: 10.17226/10452.
×
Page 40

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Appendix A LEGISLATIVE OVERVIEW TlIE PRIVACY ACT OF 1974 (5 U.S.C. Section 552) The Privacy Act of 1974 was passed to safeguard individual privacy from the misuse of federal records and to grant individuals access to federal records concern- ing themselves. The Act provides that, in most cases, information gathered for one purpose cannot be used for another without the consent of the subject of the record. In addition, individuals have the right to request changes of records they believe are inaccurate, irrelevant, untimely, or incomplete. The Privacy Act is the only one of the three described in this appendix that circumscribes the information that can be collected and establishes criteria for its use. Specifically, the most important provisions of the Act relating to "privacy" would, with certain exceptions, require each agency to: 1. Limit disclosure of information to those persons designated by the subject of the record or as otherwise provided by statute. The agency must maintain a record of all disclosures; with certain exceptions, it must be available to the individual. 2. Allow the individual, upon request, to gain access to any information pertaining to him and allow the individual to request amendment of any record.2 If the agency refuses to amend a record, the individual may request a review of the decision. If unsuccessful, he can file a statement of disagreement which requires the agency to annotate any disputed por- tions. 3. Maintain only inforrr~ation that is relevant and necessary to accomplish a purpose mandated by statute or executive order and maintain any infor- mation used to make determinations with such accuracy, relevance, timeliness, and completeness as to assure fairness in the ciecisionmakir~g. Publish annually a description of the system of records on individuals maintained by the agency. Establish appropriate safeguards to ensure record security and establish rules of conduct for agency personnel involved in recor~keeping. 4. The Privacy Act also establishes a system whereby the head of an agency can exempt an entire system of records from disclosure where the information relates ~ The statute provides for eleven situations in which disclosure can be made without the consent of the individual in question. Among them are: a. To employees within the agency which maintains the records, or the General Accounting Once, in order to perform their duties. b. As required by the Freedom of Information Act. c. For a routine use. d. For certain census, statistical, or historical purposes. e. For civil or criminal law enforcement activities if authorized by law. f. Due to compelling health or safety needs. g. To Congress. h. Pursuant to court order. 2 An exception to this section is made for information gathered in anticipation of a civil action. 41

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