Review of Tax Processing System Planning for the Internal Revenue Service (1980) / Chapter Skim
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Appendix A: Legislative Overview
Appendix A: Legislative Overview
Pages 41-47
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From page 41... ...
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 concerning 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.
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From page 42... ...
The Tax Reform Act of 1976, notably Sections 6103 and 6110, reflects Congressional balancing of the needs of particular agencies for tax information against the citizen's right to privacy, plus the effect disclosure would have on our voluntary tax assessment system.
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From page 43... ...
B Section 6110 Section 6110 establishes the general rule that any "written determination,"7 along with its "background file documents," are to be available for public inspection.8 Under Section 6110 certain information is required to be deleted from these publicly available documents including: identifying details of the person to whom the document pertains and of most other persons; information specifically authorized to be kept secret in the interest of national security or foreign policy; information specifically exempted by statute from disclosure; privileged or confidential trade secret, commercial, or financial information; and disclosure of information which would constitute a "clearly unwarranted invasion of personal privacy." Disclosure of the identity of the subject of a written determination is limited to specific cases and can be made only pursuant to a court order.
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From page 44... ...
The Freedom of Information Act specifically exempts from its disclosure requirements information that is in the Agency's opinion: 1. Information authorized by executive order to be kept secret in the interest of national security or foreign policy, or is specifically exempted by a statute that either forecloses without discretion public disclosure or establishes particular criteria for withholding information; Trade secret and commercial or financial information that is privileged or confidential; 3.
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From page 45... ...
Most obviously, the Privacy Act, which generally limits disclosure of records concerning individuals, has a specific exemption for information required to be disclosed under the Freedom of Information Act. In addition, the Freedom of Information Act, which was enacted to provide greater public access to information maintained by federal agencies, permits agencies to deny access where, ironer alia, the information is specifically exempted from disclosure by another statute; consists of personnel or similar files the disclosure of which would constitute a "clearly unwarranted invasion of personal privacy"; or contains trade secrets and commercial information obtained from a person; or is privileged or confidential.
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From page 46... ...
Written determinations that are exempted from public disclosure under Section 6110 are confidential and nondisclosable under Section 6103, and, as a result, are exempt from the Freedom of Information Act.~9 Therefore, Congress effectively foreclosed resort to the latter's procedures for those documents within the Section 6110 definition of"written determinations" and "background file documents." B The Privacy Act and the Freedom of Information Act There is also an apparent conflict between the protections against disclosure in the Privacy Act and the policy in favor of disclosure permitted by the Freedom of Information Act.
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From page 47... ...
The issue will probably not arise with respect to tax returns, return information, written determinations, or background file documents, since the Internal Revenue Code sections will almost always be held to provide the sole standards of disclosure for such tax materials. 20 Florida Med.
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