tinues to serve in a position described in section 3 of this Order. (b) Prior to effectuation of a personnel action assigning a person to any category of positions as specified below, the Commissioner, upon request therefor as provided in section 6(b) of this Order, shall cause a tax check to be performed with respect to each person selected: (1) by the President or the Secretary or his designees to a position described in section 3 of this Order; (2) for initial entry into any position at any grade from GS-14 through 18, inclusive, or Executive Schedule Levels V and IV, or similar positions in other pay systems compensated at comparable rates; and (3) for initial appointment as an expert, consultant, or advisory committee member. 5. INCOME TAX FILING RECORD CHECKS-Prior to a person entering on duty in a position by appointment or promotion from within the Department and on an annual basis, as close to the anniversary date of the appointment to a position as is practicable, the Commissioner, upon request therefor as provided in section. 6(b) of this Order, shall cause an income tax filing record check to be performed with respect to each person who then continues to serve in a position described in section 4(b) (2) or (3) of this Order. 6. PROCEDURE— (a) The Assistant Secretary (Administration), or his designee, shall request each person subject to a tax audit or tax check (or both) under this Order to execute an appropriate form providing the information necessary to identify the person and locate his or her tax records and authorizing the disclosure of tax return information as provided in this Order. The original of the executed form shall remain on file with the Assistant Secretary (Administration), or his designee. A copy of the executed form shall accompany each request to the Commissioner for a tax audit or tax check. If a person declines to execute the form, the tax audit or tax check (or both) shall nevertheless be performed as specified in this Order based on such information as is available from other sources. (b) The Commissioner shall cause a tax audit or check (or both), as appropriate under this Order, to be made upon receipt of a request therefor from the Assistant Secretary (Administration), or his designee. (c) Upon completion of such tax audit or check (or both), the results shall be forwarded (if an appropriate disclosure authorization has been executed), for information purposes, to the Assistant Secretary (Administration), or his designees; or as requested; or to IRS officers. This shall be done in a manner consistent with sections 7 and 8 of this Order. (d) In the case of income tax filing record checks, a list of the names and social security numbers of those persons for whom such checks are to be made shall be furnished to the Commissioner, or his designee, on a staggered basis throughout the year by the Assistant Secretary (Administration), or his designee. Upon receiving these lists, the Commissioner shall cause, as soon as is practicable, a tax filing record check to be made on each person listed. (e) Upon completion of such income tax filing records checks, the results shall be forwarded to IRS officers for appropriate tax administration enforcement action, if warranted, in accordance with section 8 of this Order. 7. DISCLOSURE-To the extent permitted by the executed disclosure authorization, the Commissioner, or his designee, shall furnish the results of a tax audit or tax check in summary form to the Assistant Secretary (Administration), or his designee. The underlying documentation including audit reports, tax returns and return information shall also be furnished to the Assistant Secretary (Administration), or his designee, when specifically requested in writing by the Assistant Secretary (Administration). Any or all of the same information shall similarly be furnished directly to: (1) the President, (2) Representatives of the Executive Office of the President, (3) the Secretary, or (4) the Deputy Secretary, when the Commissioner is requested to do so, in writing, by the Assistant Secretary (Administration). The Assistant Secretary (Administration) may also provide this information, on his own initiative, to any of the above persons or other Treasury officers who have a need to know such information, such as those exercising personnel administration functions in the various Bureaus or Offices of the Department. 8. NON-DISCLOSURE — In any instance in which a tax audit or tax check has been performed by the Internal Revenue Service, and no individually signed disclosure authorization has been provided, and in the case of income tax filing record checks, the results of such tax audit or tax check or income tax filing record checks shall not be disclosed under this Order to anyone not employed by the Internal Revenue Service, but such results shall be furnished to appropriate officials of the Internal Revenue Service for such tax administration enforcement action as is warranted. 9. CIRCUMSTANCES WARRANTING IMMEDIATE DISCLOSURE-The Commissioner shall on his own initiative furnish to the Assistant Secretary (Administration), immediately following the event, the information that a civil penalty for fraud has been assessed, or is proposed for assessment, or an investigation for a possible criminal offense under the internal revenue laws has been commenced or completed with respect to any Treasury officer, employee, consultant, advisory committee member, or other person serving in the Department or an international financial institution and described in section 3 or 4 of this Order, who has provided a written disclosure authorization un der section 6(a) of this Order. Such information shall not be furnished under this Order with respect to a person who has not provided an individually signed disclosure authorization. 10. CONFIDENTIALITY-It is the policy of the Department of the Treasury to make every effort to protect the privacy of all taxpayers, including its own officers and employees. Accordingly, disclosures under this Order shall be kept to the minimum necessary to promote public confidence in the Department and the Administration of the Federal tax system. 11. EFFECT ON OTHER REGULATIONS AND PROGRAMS (a) Notwithstanding any other provisions of this Order: (1) the Internal Revenue Service shall conduct and review tax audits, checks and income tax filing record checks in accordance with this Order with regard to its employees and those in the Office of Chief Counsel, IRS, at Grades GS-15 and below; but the results of such audits, checks, and income tax filing record checks shall not be forwarded to the Assistant Secretary (Administration), except as provided for by section 9 of this Order. Each employee of the Internal Revenue Service or Office of Chief Counsel, who would otherwise be subject to a tax audit or tax check (or both) under the provisions of this Order, shall be asked to execute an appropriate disclosure authorization so that tax return information may be provided to persons authorized to receive it under section 7 of this Order. (2) information forwarded to the Assistant Secretary (Administration), with respect to Internal Revenue Service officers and those in the Office of Chief Counsel, at Grades GS-16 and above, will, after the review process, be returned to the Commissioner or Chief Counsel, as appropriate, for safekeeping. (3) all disclosure authorizations executed by employees or officers of the Internal Revenue Service or Office of Chief Counsel will remain on file with the Commissioner, or his designee, or the Chief Counsel, or his designee, as appropriate. (b) In addition, nothing in this Order precludes the Internal Revenue Service, or other Services, Bureaus or Offices of the Department which administer Federal tax or revenue laws, from adopting, with respect to their officers and employees, more stringent provisions than are provided for in sections 3, 4 and 5 of this Order, as may be allowed by law. (c) The requirements of this Order are in addition to any other audit procedures administered by the Internal Revenue Service and applicable to all taxpayers generally. Nothing in this Order is intended to affect, in any way, the process by which the Internal Revenue Service selects returns for audit under the usual procedures applicable to all taxpayers. (d) Nothing in this Order affects the authority of those Treasury officers, in individual Bureaus or Offices of the Department, who exercise personnel administration functions. 12. SUPERSESSION-This Order supersedes those provisions of Administrative Circular No. 189 (Revised) which are inconsistent herewith. Suspension of Attorneys, Certified Public Accountants and Enrolled Agents from Practice before the Internal Revenue Service Under 31 Code of Federal Regulations, Part 10, an attorney, certified public accountant or enrolled agent, in order to avoid the institution or conclusion of a proceeding for his disbarment or suspension from practice before the Internal Revenue Service, may offer his consent to suspension from such practice. The Director of Practice, in his discretion, may suspend an attorney, certified public accountant, or enrolled agent in accordance with the consent offered. Attorneys, certified public accountants and enrolled agents are prohibited in any Internal Revenue Serv ice matter from directly or indirectly employing, accepting assistance from, being employed by or sharing fees with, any practitioner disbarred or under suspension from practice before the Internal Revenue Service. To enable attorneys, certified public accountants and enrolled agents to identify practitioners under consent suspension from practice before the Internal Revenue Service, the Director of Practice will announce in the Internal Revenue Bulletin the names and addresses of practitioners who have entered consent suspensions from such practice, their designation as at October 26, 1977 November 1, 1977 torney, certified public accountant or enrolled agent, and the date or period of suspension. This announcement will appear in the weekly Bulletin at the earliest practicable date after such action and will continue to appear in the weekly Bulletins for five successive weeks or for as many weeks as is practicable for each attorney, certified public accountant or enrolled agent so suspended and will later be consolidated and published in the Cumulative Bulletin. The following persons have entered consent suspension from practice before the Internal Revenue Service: Advisory Group to the Commis- Collection, Federal Claims Collec- Delegation of authority: Appeals, Freedom of Information Act (DO 165) 502 Disclosure of returns and return Information relating to offers in Issuance of. summonses, admin- Notice relating to disclosure of taxpayer mailing (DO 156 (Amend. 2)) 501 Appeals: Appellate Division auhority, pro- cedural rules (SPR) 581 Procedural rules (SPR) 581 Disclosure of information (See: Pub- licity of information) Earnings (See: Self-employment tax) Child care services in own home Foster parents (RR 280) 14 Waiver certificate, filing before ex- Forms (See also: Returns) Child care services (RR 279) 12 Withholding, outside earnings re- Procedural rules, overpayment ex- Returns and return information, dis- closure, Department of Justice Company operating pier facilities Computer service company own- Refunds and credits: Claims, fictitious employees; embez- Regulations Continued 26 CFR 31.6091-1, amended; hand- 26 CFR 404.6103 (a)-2, added; re- 26 CFR 601.106, 601.108, 601.201, 26 CFR 601.106, 601.108, 601.201, Returns: Disclosure, Department of Justice Rulings: Procedural rules (SPR) 580 Protest of certain ruling letters Self-employment tax: Child care services in own home Speakers, member of Congress (RR Trade or business expenses (See: Wages: Contributions of employer to em- Exempt organization, filing before Child care service in own home (RR Foster parents (RR 280) 14 |