Iternal Revenue Service (IRS) System of Records IRS 00.001--Correspondence Files and Correspondence Control Files IRS 00.002--Correspondence Files/Inquiries About Enforcement Activities IRS 10.001--Biographical Files, Public Affairs IRS 10.004--Subject Files, Public Affairs IRS 21.001--Tax Administration Resources File, Office of Tax Administration Advisory Services IRS 22.003--Annual Listing of Undelivered Refund Checks IRS 22.011--File of Erroneous Refunds IRS 22.026--Form 1042S Index by Name of Recipient IRS 22.027--Foreign Information System (FIS) IRS 22.032--Individual Microfilm Retention Register IRS 22.034--Individual Returns Files, Adjustments and Miscellaneous Documents Files IRS 22.043--Potential Refund Litigation Case Files IRS 22.044--P.O.W.-M.I.A. Reference File IRS 22.054--Subsidiary Accounting Files IRS 22.059--Unidentified Remittance File IRS 22.060--Automated Non-Master File (ANMF) (formerly Manual Accounting Replacement Systems) IRS 22.061--Individual Return Master File (IRMF) (formerly Wage and Information Returns Processing (IRP) File) IRS 24.013--Combined Account Number File, Taxpayer Services (formerly Combined Account Number File, Returns Processing) IRS 24.029--Individual Account Number File (IANF), Taxpayer Services (formerly Individual Account Number (IANF), Returns Processing) IRS 24.030--Individual Master File (IMF), Taxpayer Services (formerly Individual Master File (IMF), Returns Processing) IRS 24.046--Business Master File (BMF), Taxpayer Services (formerly Business Master File (BMF), Returns Processing) IRS 24.070--Debtor Master File (DMF) IRS 26.001--Acquired Property Records IRS 26.006--Form 2209, Courtesy Investigations IRS 26.008--IRS and Treasury Employee Delinquency IRS 26.009--Lien Files (Open and Closed) IRS 26.010--Lists of Prospective Bidders at Internal Revenue Sales of Seized Property IRS 26.011--Litigation Case Files IRS 26.012--Offer in Compromise (OIC) File IRS 26.013--One Hundred Percent Penalty Cases IRS 26.014--Record 21, Record of Seizure and Sale of Real Property IRS 26.016--Returns Compliance Programs (RCP) IRS 26.019--Taxpayer Delinquent Accounts (TDA) Files including subsystems: (a) Adjustments and Payment Tracers Files, (b) Collateral Files, (c) Seized Property Records, (d) Tax Collection Waiver, Forms 900, Files, and (e) Accounts on Child Support Obligations IRS 26.020--Taxpayer Delinquency Investigation (TDI) Files IRS 26.021--Transferee Files IRS 26.022--Delinquency Prevention Programs IRS 30.003--Requests for Printed Tax Materials Including Lists IRS 30.004--Security Violations IRS 34.003--Assignment and Accountability of Personal Property Files IRS 34.005--Parking Space Application and Assignment IRS 34.007--Record of Government Books of Transportation Requests IRS 34.009--Safety Program Files IRS 34.012--Emergency Preparedness Cadre Assignments and Alerting Rosters Files IRS 34.013--Identification Media Files System for Employees and Others Issued IRS ID IRS 34.014--Motor Vehicle Registration and Entry Pass Files IRS 34.016--Security Clearance Files IRS 34.018--Integrated Data Retrieval System (IDRS) Security Files IRS 36.001--Appeals, Grievances and Complaints Records IRS 36.002--Employee Activity Records IRS 36.003--General Personnel and Payroll Records IRS 36.005--Medical Records IRS 36.008--Recruiting, Examining and Placement Records IRS 36.009--Retirement, Life Insurance and Health Benefits Records System IRS 37.001--Abandoned Enrollment Applications IRS 37.002--Files Containing Derogatory Information About Individuals Whose Applications for Enrollment to Practice Before the IRS Have Been Denied and Applicant Appeal Files IRS 37.003--Closed Files Containing Derogatory Information About Individuals' Practice Before the Internal Revenue Service and Files of Attorneys and Certified Public Accountants Formerly Enrolled to Practice IRS 37.004--Derogatory Information (No Action) IRS 37.005--Present Suspensions and Disbarments Resulting from Administrative Proceedings IRS 37.006--General Correspondence File IRS 37.007--Inventory IRS 37.008--Register of Docketed Cases and Applicant Appeals IRS 37.009--Enrolled Agents and Resigned Enrolled Agents (Action Pursuant to 31 CFR, Section 10.55(b)) IRS 37.010--Roster of Former Enrollees IRS 37.011--Present Suspensions from Practice Before the Internal Revenue Service IRS 38.001--General Training Records IRS 42.001--Examination Administrative File IRS 42.008--Audit Information Management System (AIMS) IRS 42.013--Project Files for the Uniform Application of Laws as a Result of Technical Determinations and Court Decisions IRS 42.014--Internal Revenue Service Employees' Returns Control Files IRS 42.016--Classification/ Centralized Files and Scheduling Files IRS 42.017--International Enforcement Program Files IRS 42.021--Compliance Programs and Projects Files IRS 42.027--Data on Taxpayers Filing on Foreign Holdings IRS 42.029--Audit Underreporter Case Files IRS 42.030--Discriminant Function File (DIF) IRS 44.001--Appeals Case Files IRS 44.003--Unified System for Time and Appeals Records (Unistar) IRS 44.004--Art Case File IRS 44.005--Expert Witness and Fee Appraiser Files IRS 46.002--Criminal Investigation Management Information System (CIMIS) (formerly Case Management and Time Reporting System, Criminal Investigation Division) IRS 46.003--Confidential Informants, Criminal Investigation Division IRS 46.004--Controlled Accounts--Open and Closed IRS 46.005--Electronic Surveillance File, Criminal Investigation Division IRS 46.009--Centralized Evaluation and Processing of Information Items (CEPIIs), Criminal Investigation Division IRS 46.011--Illinois Land Trust Files, Criminal Investigation Division IRS 46.015--Relocated Witnesses, Criminal Investigation Division IRS 46.016--Secret Service Details, Criminal Investigation Division IRS 46.022--Treasury Enforcement Communications System (TECS), Criminal Investigation Division IRS 48.001--Disclosure Records IRS 48.008--Defunct Special Service Staff File Being Retained Because of Congressional Directive IRS 49.001--Collateral and Information Requests System IRS 49.002--Competent Authority and Index Card--Microfilm Retrieval System IRS 49.003--Financial Statements File IRS 49.007--Overseas Compliance Projects System IRS 49.008--Taxpayer Service Correspondence System IRS 50.001--Employee Plans/Exempt Organizations Correspondence Control Records (Form 5961) IRS 50.003--Employee Plans/Exempt Organizations, Reports of Significant Matters in Technical (M--5945) IRS 60.001--Assault and Threat Investigation Files, Inspection IRS 60.002--Bribery Investigation Files, Inspection IRS 60.003--Conduct Investigation Files, Inspection IRS 60.004--Disclosure Investigation Files, Inspection IRS 60.005--Enrollee Applicant Investigation Files, Inspection IRS 60.006--Enrollee Charge Investigation Files, Inspection IRS 60.007--Miscellaneous Information File, Inspection IRS 60.008--Security, Background, and Character Investigation Files, Inspection IRS 60.009--Special Inquiry Investigation Files, Inspection IRS 60.010--Tort Investigation Files, Inspection IRS 60.011--Internal Security Management Information System (ISMIS) IRS 70.001--Individual Income Tax Returns, Statistics of Income IRS 90.001--Chief Counsel Criminal Tax Case Files IRS 90.002--Chief Counsel Disclosure Litigation Case Files IRS 90.003--Chief Counsel General Administrative Systems IRS 90.004--Chief Counsel General Legal Services Case Files IRS 90.005--Chief Counsel General Litigation Case Files IRS 90.006--Former Chief Counsel Interpretative Case Files IRS 90.007--Chief Counsel Legislation and Regulations Division, Employee Plans and Exempt Organizations Division, and Associate Chief Counsel (Technical and International) Correspondence and Private Bill File IRS 90.009--Chief Counsel Field Services Case Files IRS 90.010--Digest Room Files Containing Briefs, Legal Opinions, and Digests of Documents Generated Internally or by the Department of Justice Relating to the Administration of the Revenue Laws IRS 90.011--Attorney Recruiting Files IRS 90.013--Legal Case Files of the Chief Counsel, Deputy Chief Counsel, Associate Chief Counsels (Enforcement Litigation), (Domestic), (International), (Finance and Management), Special Counsel (Large Case), and their immediate staffs. IRS 90.015--Reference Records of the Library in the Office of Chief Counsel IRS 90.016--Counsel Automated Tracking System (CATS) Records IRS 90.017--Correspondence Control and Records, Associate Chief Counsel (Technical and International) IRS 90.018--Expert Witness Library