1.27—Procedures for amendment of records pertaining to individuals—format, agency review and appeal from initial adverse agency determination.
        
        (a) In general.
         Subject to the application of exemptions promulgated
 by the head of each component, in accordance with  § 1.23(c), and subject to  §
 1.27(f), each component of the Department of the Treasury, shall in conformance with
 5 U.S.C. 552a(d)(2), permit an individual to request amendment of a record
 pertaining to such individual. Any request for amendment of records or any appeal
 that does not fully comply with the requirements of this section and any additional
 specific requirements imposed by the component in the applicable appendix to this
 subpart will not be deemed subject to the time constraints of paragraph (e) of this
 section, unless and until amended so as to comply. However, components shall advise
 the requester in what respect the request or appeal is deficient so that it may be
 resubmitted or amended. (See 5 U.S.C. 552a (d) and (f))
    
    
        
        (b) Form of request to amend records.
         In order to be subject to the
 provisions of this section, a request to amend records shall:
    
    
        
        (1) 
         Be made in writing and signed by the person making the request, who must be the
 individual about whom the record is maintained, or the duly authorized
 representative of such individual;
    
    
        
        (2) 
         State that it is made pursuant to the Privacy Act, 5 U.S.C. 552a or these
 regulations, have marked “Privacy Act Amendment Request” on the request and on the
 envelope;
    
    
        
        (3) 
         Be addressed to the office or officer of the component specified for such
 purposes in “Privacy Act Issuances” published by the Office of the Federal Register
 and referenced in the appendices to this subpart for that purpose; and
    
    
        
        (4) 
         Reasonably describe the records which the individual desires to have amended,
 including, to the best of the requester's knowledge, dates of letters requesting
 access to such records previously and dates of letters in which notification
 concerning access was made, if any, and the individual's documentation justifying
 the correction. (See U.S.C. 552a (d) and (f))
    
    
        
        (c) Date of receipt of request.
         A request for amendment of records
 pertaining to an individual shall be deemed to have been received for purposes of
 this subpart when the requirements of paragraph (b) of this section have been
 satisfied. The receiving office or officer shall stamp or otherwise endorse the date
 of receipt of the request. (See 5 U.S.C. 552a (d) and (f))
    
    
        
        (d) Review of requests to amend records.
         Officials responsible for
 review of requests to amend records pertaining to an individual, as specified in the
 appropriate appendix to this subpart, shall:
    
    
        
        (1) 
         Not later than 10 days (excluding Saturdays, Sundays, and legal public
 holidays) after the date of receipt of such request, acknowledge in writing such
 receipt; and
    
    
        
        (2) 
         Promptly, either—(i) Make any correction of any portion which the individual
 believes and the official agrees is not accurate, relevant, timely, or complete;
 or
    
    
        
        (ii) 
         Inform the individual of the refusal to amend the record in accordance with
 the individual's request, the reason for the refusal, and the name and business
 address of the officer designated in the applicable appendix to this subpart, as the
 person who is to review such refusal. (See 5 U.S.C. 552a (d) and (f))
    
    
        
        (e) Administrative appeal—
        
        (1) In general.
         Each
component shall permit individuals to request a review of initial decisions made
under paragraph (d) of this section, when an individual disagrees with a refusal to
amend this  record. (See 5 U.S.C. 552a (d), (f), and (g)(1))
    
    
        
        (2) 
         Form of request for administrative review of refusal to amend record. At any
 time within 35 days after the date of the notification of the initial decision
 described in paragraph (d)(2)(ii) of this section, the requester may submit an
 administrative appeal from such refusal to the official specified in the
 notification of the initial decision and the appropriate appendix to this subpart.
 The appeal shall:
    
    
        
        (i) 
         Be made in writing stating any arguments in support thereof and be signed by
 the person to whom the record pertains, or the duly authorized representative of
 such official;
    
    
        
        (ii) 
         Be addressed to and mailed or hand delivered within 35 days of the date of the
 initial decision, to the office or officer specified in the appropriate appendix to
 this subpart and in the notification. (See the appendices to this subpart for the
 address to which appeals made by mail should be addressed);
    
    
    
    
        
        (v) 
        
        (f) 
         y the date of the initial request, to amend records, and the date of the
letter giving notification that the request was denied. (See 5 U.S.C. 552a (d) and
(f))
    
    
        
        (3) Date of receipt.
         Appeals shall be promptly stamped with the date
 of their receipt by the office to which addressed and such stamped date will be
 deemed to be the date of receipt for all purposes of this subpart. The receipt of
 the appeal shall be acknowledged within 10 days (excluding Saturdays, Sundays, and
 legal public holidays) from the date of the receipt (unless the determination on
 appeal is dispatched in 10 days, in which case, no acknowledgement is required) by
 the responsible official and the requester advised of the date of receipt
 established by the foregoing and when a response is due in accordance with this
 paragraph. (See 5 U.S.C. 552a (d) and (f))
    
    
        
        (4) 
        
            Review of administrative appeals from denial of requests to amend
 records. Officials responsible for deciding administrative appeals from
 denials of requests to amend records pertaining to an individual, as specified in
 the appendices to this subpart shall: Complete the review, and notify the requester
 of the final agency decision within 30 days (exclusive of Saturdays, Sundays and
 legal public holidays) after the date of receipt of such appeal, unless the time is
 extended by the head of the agency or the delegate of such official, for good cause
 shown. If such final agency decision is to refuse to amend the record, in whole or
 in part, the requester shall also be advised of the right—(i) to file a concise
 “Statement of Disagreement” setting forth the reasons for his disagreement with the
 decision which shall be filed within 35 days of the date of the notification of the
 final agency decision and (ii) to judicial review of the final agency decision under
 5 U.S.C. 552a(g)(1)(A). (See 5 U.S.C. 552a (d), (f) and (g)(1))
    
    
        
        (5) 
        
            Notation on record and distribution of statements of
 disagreement. The system manager is responsible, in any disclosure containing
 information about which an individual has filed a “Statement of Disagreement”,
 occurring after the filing of the statement under paragraph (e)(4) of this section,
 for clearly noting any portion of the record which is disputed and providing copies
 of the statement and, if deemed appropriate, a concise statement of the component's
 reasons for not making the amendments requested to persons or other agencies to whom
 the disputed record has been disclosed. (See 5 U.S.C. 552a(d)(4) )
    
    
        
        (f) Records not subject to correction under the Privacy Act.
         The
 following records are not subject to correction or amendment by individuals:
    
    
    
        
        (2) 
         Transcripts of Grand Jury proceedings, judicial or quasi-judicial proceedings
 which form the official record of those proceedings; and
    
    
    
        
        (4) 
         Records pertaining to the determination, the collection and the payment of the
 Federal taxes; and