11.3.41. Disclosure Case Processing and Inventory Management

(1) The specific duties of Disclosure Specialists are determined by their position descriptions. The assignments are technical and non-supervisory in nature.

(2) Specialists generally handle day-to-day technical issues (i.e., casework).

(3) Disclosure Specialists with sufficient experience may be assigned responsibility for aspects of program management as needed and act for the DM in their absence.

(4) Disclosure Specialists may be asked to coordinate or conduct awareness presentations.

(5) Senior Disclosure Specialists may have additional assignments or responsibilities based on their position descriptions. Senior Disclosure Specialists may also be assigned responsibility for aspects of program management, provide guidance to lower graded specialists and act for the D in their absence.

(6) Effective January 26, 2017, the job series of the Disclosure Specialist and Senior Disclosure Specialist was changed to Government Information Specialist; however the working title of the employee remained as Disclosure Specialist or Senior Disclosure Specialist.

(1) The Disclosure Assistant performs a variety of duties in assisting in the administration of local disclosure policies, practices and procedures.

(2) These duties normally include processing the more routine type of FOIA, Privacy Act and IRC 6103 requests, as well as performing many of the administrative duties, such as preparing accountings for disclosure and certification of documents.

(1) The specific duties of the Tax Law Specialist are determined by their position descriptions. The assignments for a Tax Law Specialist may be more complex or sensitive than assignments of other Disclosure employees.

(2) Tax Law Specialists may also be assigned responsibility for aspects of program management and act for the D in his or her absence.

(3) Effective January 26, 2017, the job series of the Tax Law Specialist was changed to Government Information Specialist; however the working title of the employee remained as Tax Law Specialist.

(1) Disclosure is responsible for several programs that have Servicewide impact. Disclosure caseworkers may be asked to help with Awareness and Outreach, Disclosure Help Desk and Training programs.

(2) Disclosure Awareness and Outreach: The objective of the Disclosure Awareness and Outreach program is to ensure, to the extent possible, that IRS employees know the disclosure statutes and principles and apply this knowledge correctly in the performance of their duties. Disclosure caseworkers may be called upon to participate in Awareness and Outreach. See IRM 11.3.38.3.1, Disclosure Awareness and Outreach, for additional information.

(3) Disclosure Help Desk: The Help Desk is responsible for responding to IRS employee questions and inquiries related to IRS disclosure and confidentiality statutes and the employees' responsibilities in adhering to them. Many of the questions received on the Disclosure Help Desk may be answered with resources on the Disclosure and Privacy Knowledge Base. See IRM 11.3.38.3.3, Disclosure Help Desk, for additional information.

(4) Experienced technical Disclosure staff are responsible for responding to Help Desk inquiries. Management determines proficiency for the role of Help Desk assistor.

(5) The Help Desk procedures are commemorated in a Help Desk guide posted on SharePoint. It is imperative to timely respond to inquiries, therefore strict adherence to a schedule for Help Desk coverage is necessary. Help Desk inquiries are recorded as cases in the inventory management system.

(6) Training: Disclosure employees may be called upon to attend or facilitate a Disclosure training regarding disclosure of information and PA responsibilities. If the disclosure employee attends an extended training (i.e., one week or more) the manager should review inventory management and consider reassigning cases as appropriate. See IRM 11.3.38.3.4, Training, for additional information.

(7) On the Job Instructor (OJI): Disclosure employees may be asked to help train a newer or lower graded disclosure employee. DMs should review inventory management and make appropriate determinations in assigning cases to the trainee and the OJI.

(8) The Disclosure employees are part of a team. Some members of this team are more experienced than others so please share those skills with others and be open to receiving assistance. Be assertive in asking for help if you need it.

(9) Be flexible—Disclosure is a small division with a huge responsibility. Please be open to change and be adaptable. Discuss with your DM any suggestions for improvement.

(1) Disclosure employees must keep their electronic inventory case files well organized and ready for any type of case review. The electronic case file should maintain the following types of documents, when applicable:

• Incoming correspondence and any related attachments

• Subsequent requester correspondence

• Integrated Data Retrieval System (IDRS) and other database research

• Search Memos, email correspondence to the IRS custodian of records or Form 2275, Records Request, Charge and Recharge

• Accounting records such as a Narrative Record of Accounting

• Sensitive Case Reports (SCRs)

• Records responsive to the request

• Extension Letters

• Interim and/or Final Response Letters

(2) To facilitate case organization, caseworkers should follow the training guide relevant to the appropriate inventory management system, including the use of Naming Conventions, Closing Dispositions, etc.

(3) The inventory management system has the capability to provide workload reports to help Disclosure employees with inventory management and statutory due dates. These reports, once generated, may be viewed electronically or printed as necessary. Disclosure employees have access to these reports and should use them often to support case processing and inventory management.

(4) Management reports can also be generated within the inventory system to support program control purposes.

(1) Receipt of Disclosure casework is centralized to the GSS, then assigned to each Disclosure Office for processing. Case reassignments may be needed following the guidance below or upon DM discretion.

(2) Cases may be reassigned to a field TLS or other Disclosure caseworker based on managerial approval.

(3) When a request is received in a local Disclosure office, and the request is subsequently forwarded to the GSS, the received date is the date initially received in the local Disclosure office. The inventory management system received date must match the date of initial receipt.

(4) Process inventory reassignments expeditiously so that Disclosure personnel will have time to complete all administrative processing within the statutory time frames.

(5) Requests that appear to rebut or challenge a prior response will not be routinely reassigned to the caseworker that processed the prior request unless additional records are located in response to the original request. The manager of the receiving office will review the request and will notify the manager of the closed case if the subsequent request provides information that indicates the original request was processed improperly. If the managers agree, the new case will be reclassified as Miscellaneous and closed. The prior case will be reinserted and assigned to the initial office. If the managers disagree the issue will be elevated to the appropriate area managers, Disclosure, for a determination.

(1) For requests involving tax information, caseworkers should do sufficient research in IDRS to determine if the relevant return or return information exists. This research may include reviewing a cross-referenced SSN to determine if a joint return was filed. Exhibit 11.3.41-12, IDRS Research Tools, and IRM 11.3.41.3.3, Research and Search Efforts, provides some basic research that should be considered to make an adequate search.

(2) The IRS Disclosure SharePoint site contains a link to the Account Research Tool (ART) which provides guidance on IRS research databases that may be used by a disclosure caseworker to retrieve IRS records. The ART contains links to research tool resources and information on how to get access to research databases, as relevant. All access to IRS research databases must be approved by the DM.

(3) The IRS Disclosure SharePoint site also contains a link to the RRR which provides suggested resources that can be used to help a disclosure caseworker research and retrieve IRS records that may be responsive to a request. The RRR also contains BU Points of Contacts and instructions on which forms or procedures should be used to request certain types of IRS records.

(4) The ART and the RRR are suggested resources however the disclosure caseworker is still responsible to research and retrieve any responsive records. If the ART and/or RRR does not contain the applicable resource, the caseworker must still complete all research and take all actions to retrieve the records needed to fulfill the request.

(1) Overview: Requests for tax administrative records will generally require research of IDRS.

(2) This IRM subsection provides guidelines to assist with IDRS research as it applies to various administrative files. On a case-by-case basis, additional IDRS research may be required in addition to the information provided in this IRM section. Document 6209, IRS Processing Codes and Information, is the main source to use when analyzing any IDRS research. This IRM section will provide some common command codes but is not all inclusive and additional research of Document 6209 may be required.

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡

(4) The ART on SharePoint provides links to research tool resources that may be useful for additional information pertaining to IDRS.

(5) Control-D WebAccess (CTDWA) allows quicker access and greater report management for users to their respective report files. The reports are made available to the user upon logging in to the CTDWA Server and selecting a Host Repository. For additional information pertaining to these reports see ART>Control-D.

(1) "Outside the scope" is not a legal term and should rarely be used when processing any case types. Caseworkers should only be retrieving or receiving documents that are responsive to the request. The term outside the scope refers to responsive records or portions of records that have been provided or obtained that are outside the scope of the request. Once records are received, information can only be withheld as applicable.

(2) If records are received from record holders that are not responsive to the request, change the document status to “non-responsive” in the inventory management system or delete them from the scanned file on a page-by-page or file-by-file basis. Failure to do so may misrepresent the total number of responsive pages reviewed and in the case of a FOIA request, makes the number of pages withheld by a valid FOIA exemption incorrect. That opens the door for a legal challenge of the withholding and complicates any litigation as the records were withheld outside of a bona-fide FOIA exemption.

(3) A legitimate and rare outside the scope situation only applies when there are records that are "created" or came into the possession or control of the record holder after the date of the request. However, out of scope does not apply to entries on transcripts or case history entries that were made after the date of the request as the case history entry is not creating a record, it only reflects actions taken after the date of the request. The record in its entirety is responsive because it was within the possession and control of the function prior to the date of the request. See 26 CFR 601.702(c)(8)(ii). Even if the record was created after the date of the request, release should be considered based upon the concept of openness and transparency or based on the time it takes to locate and retrieve responsive records.

(1) Some IRS databases allow for a transcript to be pulled, providing specific tax information. Common IRS transcripts from the IDRS database include:

1. Return Transcript: Includes most of the line items of a tax return as filed with the IRS. It does not reflect changes made to the account after the return is processed.

2. Account Transcript: Contains information on the financial status of the taxpayer’s account, such as payments made, penalty assessments and adjustments made by the taxpayer or the IRS after the return was filed.

3. Record of Account: Provides detailed information, it is a combination of the return transcript and the account transcript.

(2) Specific IDRS command codes can be used to pull other specific transcripts.

(3) Information Returns: These transcripts include data from Form W-2, Form 1099 series, Form 1098 series or Form 5498 series.

(1) Overview: The Examination Program within the IRS is maintained by the SB/SE, LB&I and W&I departments. Requesters who are seeking records may ask for the complete examination file, assessment file, audit file, TC 290/300 files, IRC 6020(b) files, etc.

(2) The contents of an Examination Administrative File generally include documents prepared or maintained to support the examination findings, information obtained from the taxpayer during the course of the examination and specific forms required to be used by examiners and/or revenue agents (RAs).

(3) Some of the common forms found in an Examination Administrative File are:

1. Form 4549, Report of Income Tax Examination Changes

2. Form 886-A, Explanation of Items

3. Form 9984, Examining Officer's Activity Record

4. Form 11661, Fraud Development Recommendation - Examination

5. Form 11660, Potential Fraud Development Plan of Action

6. Letter 3253, Taxpayer Appointment Confirmation

7. Form 4564, Information Document Request

8. Letter 2205 or Letter 2205-A, Initial Contact

9. Letter 2205-D, Initial Contact to Schedule Appointment - Partnership Returns

(4) Other common documents found in an Examination Administrative File are:

1. RGS documents

2. CEAS documents

(1) Overview: The Collection program within the IRS is managed by SB/SE. A requester seeking collection records may do so by asking for the collection file, balance due (Bal due) file, delinquent return (Del ret) file, Taxpayer Delinquent Account (TDA) file, or Taxpayer Delinquency Investigation (TDI) file. They may also ask for all RO records or Offer in Compromise (OIC) records.

(2) Some of the common forms found in a Collection Administrative File are:

1. Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals

2. Form 433-B, Collection Information Statement for Businesses

3. Form 433-D, Installment Agreement

4. Form 53, Report of Currently Not Collectible Taxes

5. Letter 1058, Final Notice Reply Within 30 Days

6. Letter 3174, New Warning of Enforcement

7. Letter 729, Requesting Delinquent Return

8. Letter 3164 (Series), Third-Party Contact

9. Form 9297, Summary of Taxpayer Contact

10. Form 668-A, Notice of Levy

11. Form 668-W, Notice of Levy on Wages, Salary and Other Income

12. Form 668 (Y) (C), Notice of Federal Tax Lien

13. Form 668-E, Release of Levy

14. Letter 1085, 30 Day Letter Proposed IRC 6020(b) Assessment

(3) Other common documents found in a Collection Administrative File are:

1. ACS transcripts

2. Integrated Collection System (ICS) History transcripts

3. Accurint transcripts

4. Choice Point transcripts

(1) Overview: The mission of CI is to serve the American public by investigating potential criminal violations of the IRC and related financial crimes in a manner that fosters confidence in the tax system and compliance with the law. CI cases are generally developed through Exam or Collections referrals, so refer to those sections for specific forms/documents found in CI case files.

(2) The contents of the CI Administrative File may include documents prepared or maintained to support the examination findings, or collection activities.

(3) Some of the common forms found in a CI Administrative File are:

1. Form 2797, Referral Report of Potential Criminal Fraud Cases

2. Form 3949, Information Report Referral

(4) Other common documents found in a CI Administrative File originate from the Criminal Investigation Management Information System (CIMIS).

(1) Overview: The mission of the Independent Office of Appeals is to resolve federal tax controversies without litigation on a basis which is fair and impartial to both the Government and the taxpayer, promotes a consistent application and interpretation of, and voluntary compliance with, the federal tax laws, and enhances public confidence in the integrity and efficiency of the IRS.

(2) The contents of the Appeals Administrative File may include documents prepared or maintained to support the examination findings, or collection activities.

(3) The Taxpayer First Act (TFA) requires the Independent Office of Appeals to make its referred case files available to:

• Individuals with adjusted gross incomes of $400,000 or less for the tax year to which the dispute relates.

• Entities with gross receipts of $5 million or less for the tax year to which the dispute relates.

(4) In addition to those forms listed in IRM 11.3.41.3.8.2, Examination Administrative Files, and IRM 11.3.41.3.8.3, Collection Administrative Files, that can be found in either Examination or Collection Administrative Files, some additional common forms found in an Appeals Administrative File are:

1. Form 5402, Appeals Transmittal and Case Memo

2. Form 843, Claim for Refund and Request for Abatement

3. Form 13381, Appeals Technical Guidance Referral

4. Form 3608, (CG) Request for TCS Service

5. Form 3608-A, Request for TEFRA/BBA Service

(5) Other common documents found in an Appeals Administrative File are:

1. Appeals Case Memorandum

2. Appeals Case Notes

(1) Overview: The Chief Counsel for the IRS provides advice to the IRS Commissioner on all matters pertaining to the interpretation, administration and enforcement of the Internal Revenue laws, represents the IRS in litigation, and provides all other legal support needed by the IRS to carry out its mission of serving America’s taxpayers. In carrying out these responsibilities, Counsel must interpret the law with complete impartiality so that the American public will have confidence that the tax law is being applied with integrity and fairness.

(2) Counsel often assists other BUs with their work. They receive Examination, CI, and/or Collection Administrative Files, and respond to the other BUs through emails and memos.

(3) Counsel may also create additional records that are incorporated into the case file.

(4) Often, Counsel records are withheld under exemption (b)(5) in response to a FOIA request. There are three primary privileges incorporated into exemption (b)(5):

1. Deliberative process privilege

2. Attorney work product privilege

3. Attorney Client privilege

(1) Overview: On December 20, 2006, the Tax Relief and Health Care Act of 2006 was enacted. Section 406 of the Act amended IRC 7623 concerning the payment of awards to whistleblowers. The amendment made significant changes to the IRS award program and required the establishment of a Whistleblower Office (WO) within the IRS that has responsibility for the administration of the award program. The 2006 amendments re-designated the prior IRC 7623 as IRC 7623(a), added new provisions as IRC 7623(b), and included program administration requirements that were not incorporated into the IRC.

(2) Some of the common forms found in a Whistleblower Administrative Claim File are:

1. Form 211, Application for Award for Original Information

2. Form 11369, Confidential Evaluation Report on Claim for Award

3. Correspondence with the whistleblower (Determination Letter, Acknowledgement Letter, Taxpayer First Act Letters, etc.)

4. Examination workpapers/files relevant to the whistleblower claim

5. Transcripts

6. Award Calculation workpapers

(3) FOIA caseworkers searching for copies of IRS administrative files (e.g., examination files from a revenue agent or collection files from a revenue officer) should not request or secure any WO records (e.g., whistleblower administrative claim file information) directly from any non-WO business units. Search memoranda or other communications to the non-WO business units should alert custodians that they should not transmit WO records to Disclosure. This includes any WO records these non-WO business units may have in their possession or maintain separately from their examination or collection administrative files.

(4) This could include copies of whistleblower provided records, original versions of the records, debrief forms completed by the WO, WO forms such as Form 211, Application for Award for Original Information, etc. WO records are separate and distinct records from other administrative files and should be maintained independent from other offices’ administrative files.

(5) Non-WO business units (e.g., SB/SE, LB&I examination offices, etc.) are required to maintain a separate file for storing information/documents related to the whistleblower claim and no information regarding the whistleblower should be included or mentioned in the non-WO administrative file (e.g., revenue agents should not co-mingle WO records with the main non-WO administrative file or make references that a whistleblower exists in their history notes).

(6) Despite these requirements, if WO records or reference to a whistleblower are included in the responsive non-WO records provided to Disclosure under FOIA, or responsive records mention, identify, or implicate WO records (e.g., case history notes in the examination files identify there is a whistleblower or informant); these WO records and any references to whistleblowers, WO activity, or whistleblower provided records should be withheld in full. Exemptions to consider for withholding this information would be (b)(3) in conjunction with IRC 6103, (b)(5), (b)(6), (b)(7)(A), and (b)(7)(C) as identified in IRM 11.3.41.13.8.48(3), Requests for Whistleblower Office Records.

(1) Overview: Document requests for training material need to be reviewed to determine if the training material has been made available to the public in the FOIA Library on irs.gov. To promote transparency and efficiency, the IRS should make appropriate information public without waiting for specific requests.

(2) Training materials generally made available to the public include formal, written training materials that have been fully vetted within the IRS. Examples include the IRM, the Chief Counsel Directives Manual (CCDM), formal training material developed for internal use and posted on intranet sites.

(3) Training material available to the public is not subject to written requests and requesters should be referred to the information publicly available on IRS.gov.

(1) Situations may arise when an individual’s SSN or other personal information may be compromised, resulting in a fraudulently filed tax return or of income being reported that may or may not have been earned by that individual.

(2) Identity Protection Strategy & Oversight (IPSO) developed identity theft indicators as a method to track identity theft cases. Identity Theft Action Codes are used with Transaction Code 971 to mark accounts on which identity theft is a factor. IRM 25.23.2.4.1, Tracking and Reporting Identity Theft Cases – Identity Theft Indicators, provides additional information on identity theft indicators found on IDRS.

(3) Beginning with 2013 returns, Return Integrity and Compliance Services (RICS) established an MFT 32 procedure to "house" fraudulent identity theft returns discovered by the IRS. MFT 32 contains tax returns that are known instances of identity theft. Look to IRM 25.23.2.7.2.2, MFT 32 - Overview, for additional information on the MFT 32 process.

(4) Upon discovery of identity theft indicators or any indication that a fraudulent identity theft tax return exists, Disclosure caseworkers should discuss the matter with their DM. The caseworker must also document the case with the research performed and the discussion with the manager. The DM must consider how the ID theft may affect the release or withholding of records and must document the case with any final impairment determination made with respect to the identity theft findings.

(5) In most situations the Form 4506-F, Identity Theft Victims Request for Copy of Fraudulent Tax Return, can be used to request a redacted copy of the fraudulent tax return.

(6) Form 8821-A, IRS Disclosure Authorization for Victims of Identity Theft, can be signed by the taxpayer to authorize the IRS to disclose tax return or return information to state or local law enforcement in the event of possible identity theft.

(1) The caseworker must prepare a Sensitive Case Report (SCR) within 5 days of case assignment and route the SCR to their DM. DMs, at the time of review, can decide whether the case meets the sensitive case criteria. Caseworkers will identify “Sensitive Case” in the inventory management system as soon as possible, even if in advance of finalization of the SCR.

(2) SCRs are used to notify top management of requests and actions being taken that are sensitive in nature. Employees should exercise good judgment in determining whether a SCR should be prepared. The caseworker must use the most recent PGLD SCR, found on the Disclosure SharePoint site, filling out the report using the instructions shown on the report. Remember, a SCR should be a summary (not verbatim) of a case and case activity. The report should be no longer than one page. Upload the completed SCR to the assigned case in the inventory management system.

(3) The report identifies the criteria for "sensitive" to three categories as follows:

1. Likely to attract media or Congressional attention

2. Unique or novel issue

3. Involves PGLD Operations and/or PGLD Employees

(4) Follow the approval path established to elevate the SCR to area leadership. See IRM 11.3.41.2.5, Guidelines for Elevating Issues. Area leadership will approve/reject the SCR and ensure reconciliation with the SCR prepared for the Chief Privacy Officer (CPO) and the director GLDS.

(1) The seals of office are used to authenticate originals or copies of IRS records.

(2) Delegation Order 11-5, (found in IRM 1.2.2.12.5, Delegation Order 11-5 (Rev. 2) Seal of the Office of the Internal Revenue Service and Certification to the Authenticity of Official Documents) and Delegation Order 11-2, (found in IRM 1.2.2.12.2, Delegation Order 11-2 (Rev. 4), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents), designates the persons who may affix the official seal of the IRS to any certificate or attestation required to authenticate IRS documents and records. See IRM 11.3.41.16.3(4), Requests for Certification, for guidance upon receipt of a request for certification from Chief Counsel or other Business Units.

(3) Records being certified must be known to originate in official IRS files. Certifications may be issued only for records in the custody of the certifying officer.

(4) The language on the certification refers to the certified copy, specifically, that what we are certifying is a true and correct copy of the original and that the copy consists of XXX number of pages. The number of pages shown on the certification should be counted page by page; each page should be printed on only one side.

(5) The two formal processes for certification (discussed in IRM 11.3.6.3, Form of Certification and Preparation of Forms, and IRM 11.3.6.4, Preparation of Original Form 2866), require a completed Form 2866, Certificate of Official Record. Use of the formal processes for certification is not mandatory. This formal process includes "Routine or Non-Blue-Ribbon Certifications" or "Preparation of Blue-Ribbon Certifications". See IRM 11.3.6.4.1, Routine or Non-Blue Ribbon Certifications, and IRM 11.3.6.4.2, Preparation of Blue Ribbon Certifications, respectively.

(6) The informal process for certification is called the "ink stamp method" which is used in lieu of a Form 2866. This method is permissible in jurisdictions where both the U.S. Attorney and the governing District Courts find this practice suitable. The ink stamp method should include:

• Identification of the number of pages

• The name, title and signature of the certifying officer

• The date signed

• The acceptable wording shown below

(7) With the exception of providing documents in lieu of testimony, the ink stamp method is the only type of certification that will be done for non-government requesters. If other situations arise that would appear to require one of the formal processes for certification, they should be discussed with the Disclosure PPO Supervisor in Disclosure HQ.

(8) Certain applicants, usually the DOJ, occasionally request certifications from the IRS for use in court proceedings that confirm a lack of records. Form 3050, Certificate of Lack of Record, should be used for this purpose, using the embossed seal procedures detailed in IRM 11.3.6.4.1(12), Routine or Non-Blue Ribbon Certifications. When questions concerning the use of this type of certification cannot be resolved by a Disclosure employee, they must elevate the matter to Disclosure PPO, following proper procedures.

(9) To prepare a Form 3050 for the lack of a return when a Substitute for Return (SFR) has been filed or an IDRS transcript shows that an SFR has been established, local procedures can be developed. However, one acceptable approach is to insert in the Form 3050 space for "Description of Record(s) Sought," the following:

"Form 1040 that was duly completed, executed, and filed by the taxpayer."

(10) The Form 3050 should only cover the specific years being certified as a lack of record. The Form 3050 must be dated and signed on the date it is created in order to properly attest to the information provided. The date the Form 3050 is signed represents the date that the certification was completed and is attesting, with the signature, that the information on the form is true and correct.

(1) IRC 6103(c) and its regulation and IRC 6103(e) do not authorize implied consents. On occasion, Disclosure caseworkers may receive a request that is signed by both spouses. The presence of both spouses’ signatures does not establish an implied consent by the requesters to receive the other’s tax information that is unique to the spouse and not joint return information. Disclosure employees must obtain an IRC 6103(c) or (e) consent prior to discussing or providing tax information to these individuals. For additional information on implied consents see IRM 11.3.3.2.5, Disclosure to Other Relatives.

(2) The review and redaction process must be done based on whether or not consent was obtained. If consent was not obtained, consider providing a separate response to each spouse with each response being reviewed and redacted to only provide to that person the information they should receive. As an alternative the caseworker could provide a response to both spouses the joint information they are entitled to, then send a separate response to each spouse providing only the specific information each person is entitled to receive (i.e., since IRP documents only pertain to the specific taxpayer, send these separately to each spouse).

(3) Depending on the review and redaction process the caseworker may need to send out multiple response letters and/or response records to each party. Confirm with the DM the best way to respond based on policy and resources.

(4) 26 CFR 301.6103(c)-1 authorizes IRS employees to accept a taxpayer's verbal consent to disclose return information to parties assisting the taxpayer in resolving a federal tax matter. Disclosure casework is not considered part of “resolving a federal tax matter” therefore the taxpayer must provide a written consent. A written consent that meets all requirements of the regulation is still required when the issue is not tax related. Remember to take reasonable steps to confirm the identity of the taxpayer and the designee before disclosing any return information to the third party.

(1) Executive Secretariat Correspondence Office: The e-Trak cases will be sent from a Congressional Office or the Commissioner’s Office through the ESCO to the Office of Director of GLDS’ coordinator. The Director’s coordinator will log the case into the e-Trak system, assign an e-Trak number (YYYY-NNNN) and forward the case to the area TAs for Field Disclosure. Refer to the Disclosure Share Point>How We Work>Tips for Case Processing>General for the current GLDS e-Trak coordinator.

(2) Disclosure Field - Area Technical Advisors: The area TAs will review the correspondence and determine if the issue(s) fall under the purview of Disclosure. If the case will be worked by Disclosure, the TA will create a case in the inventory management database, import the associated correspondence, identify the case by placing the assigned e-Trak number (“E-Trak YYYY-NNNN”) in the Subject Field/Category, document the case notes and assign the case to a Field DM. Assignment of e-Trak cases will be done on an alternating basis between area east and area west. The TAs will maintain a log of assignments by Area, to include: e-Trak and inventory management system case numbers, office assignment, caseworker assigned, requirement due date, if review by ESCO is required, etc.

(1) There are two types of e-Trak cases; General and Business Unit.

(2) General (G) Type e-Trak cases may include taxpayer mail or Congressional Office referrals. The target response timeframe for G cases is within 30 business days of original receipt to respond and/or resolve the issue. Responses do not need to be cleared through the ESCO.

(3) Business Unit E-Trak case types may include Senator referrals, White House referrals, state/federal agencies, taxpayer (if ESCO decides a review of the response is required). ESCO must review the draft response before issuance. A draft response must be cleared through ESCO within 15 business days. A signed response to the inquiry must be provided and the e-Trak case closed within 20 business days.

(4) The ESCO may grant one 10-day extension for extenuating circumstances for each case type. If an extension is needed, the caseworker will need to email and/or discuss the issue with the area TA, providing an explanation of extenuating circumstances, along with both the e-Trak and inventory management system case numbers. The area TA will review and send the request for extension by email to the Office of Director of GLDS’ e-Trak coordinator and will cc the DM and caseworker. The GLDS e-Trak coordinator will contact ESCO and will send notification of approval or denial to the area TA, with a cc to the DM and caseworker.

(1) All e-Trak cases will be sent to the TAs with a cc to the area managers. Each e-Trak case should be assigned an inventory management system case number and assigned to a Disclosure group (alternate case assignment between the areas) within 24 hours of receipt.

(2) The TA will forward the original email from the ESCO to the assigned DM, including any specific information needed to process the inquiry. Once the DM assigns the case, they will provide the TA with the name of the assigned Disclosure caseworker. The TA will provide the assigned caseworker’s name and case number to the GLDS e-Trak Coordinator.

(3) Managers will closely monitor the progress of all e-Trak cases and provide ongoing assistance and guidance to caseworkers to reduce and/or eliminate barriers to processing the e-Trak cases and provide a response within the response due date provided by ESCO.

(4) Each e-Trak case should be reviewed within 3 business days of the original date of receipt and a SCR may be prepared, if necessary (see IRM 11.3.41.3.10.2 , Sensitive Case Report). If needed and prepared, the SCR should reflect date of receipt, date of initial analysis and current case activity and the expected closing date and list any, and all barriers in the explanation area of the SCR.

(5) Once assigned, the caseworker will process the case accordingly. This includes completing all required research, requesting all needed documents, and reviewing and applying FOIA exemptions, if appropriate.

(6) Managers should ensure that all e-Trak correspondence is on appropriate IRS letterhead stationery and contains the following:

• Only use Arial 12 font.

• All documents should be free of typos and grammatical errors.

• Managers are to ensure that each reviewer thoroughly check documents for accuracy.

• All attachments and/or enclosures should follow the original document for signature, if needed.

(7) Managers should ensure the final response letters are cleared through the GLDS e-Trak Coordinator and ESCO before sending to the requester, if specified by ESCO. The ESCO specification will be contained in the body of the initial email sent by the Secretariat’s office to the Director of GLDS’ e-Trak coordinator.

(8) All e-Trak emails should provide the following information on the subject line:

• Requester’s name

• E-Trak number

• Inventory Management System number

• Activity status (i.e., SCR, Interim Letter or Final Response Draft)

(9) The Final Draft and enclosures will be sent to the Director of GLDS’ office for routing to ESCO for review including any responsive documents or enclosures. Once an e-Trak Final Response Letter has been cleared through all levels, it will be returned to the caseworker for revisions and/or mailing out to the requester. The caseworker will store the copies of correspondence in the inventory management system (i.e., case correspondence folder/log) and the case may be closed.

(1) For servicewide guidance on partnership returns and return information authority, access, and IRC 6103(e)(10) limitations, see IRM 11.3.2.4.2, Partnerships. For guidance on Tax Equity and Fiscal Responsibility Act (TEFRA) and Bipartisan Budget Act (BBA) Partnerships see IRM 11.3.41.6.5.1.1, Tax Equity and Fiscal Responsibility Act (TEFRA) and Bipartisan Budget Act (BBA) Partnerships.

(2) When responding to a FOIA request for a partnership administrative file from any direct partner for the year under audit, other third-party information (e.g., Schedule K-1) should be withheld citing (b)(3)/26 USC 6103.

(3) When responding to an IRC 6103(e) material interest request for a partnership administrative file from any direct partner for the year under audit, other third-party information should be withheld.

(1) Caseworkers must send requesters acknowledgment correspondence upon receipt of all perfected FOIA requests. Acknowledgement correspondence should be provided to requesters in accordance with FOIA initial analysis timeframes set in Exhibit 11.3.41-15, Case Type Timeliness (i.e., 3 business days after assignment).

(2) The following types of situations, which should be identified during initial analysis whenever possible, do not require the use of acknowledgement correspondence as existing correspondence letter(s) are available to address these situations while also acknowledging receipt of the FOIA request, when necessary:

1. If the request is improper, the caseworker should send notification to the requester of the improper request and the need to obtain any information required to perfect the request.

   Note: If a request requires an IRS record holder’s assistance to determine if requested records are described reasonably enough to allow a proper search (i.e., it is unclear if the request is perfected or improper upon receipt), and it is anticipated that a response from the record holder may take longer than 3 business days, caseworkers should provide the requester the acknowledgment correspondence to confirm receipt of the FOIA request. If, after receiving information that the request is improper, improper FOIA request correspondence may still be provided to the requester as necessary.

2. The request is an exact duplicate of a request already received (i.e., a request received via fax, mail and the FOIA portal would result in one FOIA request to be worked and two duplicate requests); in which case, only one acknowledgment letter is required for the first request received.

3. Requests for records which are not under the control of the IRS (i.e., requests for “non-agency records” or records belonging to another agency).

(1) The FOIA provides for expedited processing if the requester asks in writing and demonstrates a compelling need for the information.

(2) A compelling need may exist when:

1. Failure to obtain the records on an expedited basis could reasonably be expected to pose an imminent threat to the life or physical safety of an individual;

2. The information is urgently needed by an individual primarily engaged in disseminating information in order to inform the public concerning actual or alleged federal Government activity; or

   Note: See 26 CFR 601.702 for additional information about who qualifies as an individual primarily engaged in disseminating information and what situations may meet the compelling need requirement.

3. Failure to obtain the records quickly could cause a loss of substantial due process rights.

   Note: The term substantial due process rights is not clearly defined by statute or regulation, and may involve a number of scenarios where a requester’s life, liberty, or property could be in jeopardy. If a FOIA request seeks expedited processing on this basis, caseworkers should discuss with the DM.

   Example: If an individual’s eligibility to avoid or reduce a prison sentence is dependent (fully or partially) on that individual’s recent compliance with their tax obligations, expedited processing of the individual’s FOIA request for records that demonstrate that individual’s tax compliance would be appropriate.

   Note: Expedited processing is generally not available if the requester seeks the documents for use in a pending civil judicial proceeding, or to prepare to be a witness in a trial.

(3) A request for expedited processing must include a detailed explanation of the circumstances creating the compelling need. The explanation must be sufficient to enable Disclosure personnel to determine whether the asserted need meets the statutory or regulatory requirements. The requester must certify that the statement of compelling need is true and correct to the best of their knowledge and belief. A requester may ask for expedited processing at the time of the initial request for records or at any later time.

(4) Requests for expedited FOIA processing should be noted in the case history and notice of the determination to grant or deny expedite processing must be provided within 10 calendar days after receipt of the request. Caseworkers should send the appropriate grant/deny expedite letter after making a determination. If the request for expedite processing is denied, Notice 393, Information on an IRS Determination to Withhold Records Exempt From The Freedom of Information Act – 5 U.S.C. 552, must be provided with the letter. The letter must be signed by the DM or another individual with authority to sign FOIA denials under Delegation Order 11-2, found in IRM 1.2.2.12.2, Delegation Order 11-2 (Rev. 4), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents. The caseworker will take all required steps to identify the expedite review and approval in the inventory management system.

(5) If a caseworker will close a case before the 10-calendar day requirement, the determination to grant or deny expedited processing is moot and no determination to grant or deny the expedited processing is required to be made. Pattern language should be used to advise requesters that the request for expedited processing was not considered.

(1) The FOIA allows agencies to furnish records without charge, or at a reduced charge, when the agency determines that waiver or reduction of the fee is in the public interest and is not primarily in the commercial interest of the requester.

(2) The application of various disclosure statutes may sometimes overlap, so that requests made pursuant to PA or IRC provisions may also appear to have FOIA aspects. Waive fees regardless of the statute cited in the disclosure request or the procedure under which the case is controlled and processed if the services provided are substantially similar to those performed in response to FOIA requests.

(3) Apply the most appropriate fees for any services provided. If varying fees appear to be equally applicable to a situation, DMs may exercise discretion to apply the lowest appropriate fee. The IRS will only consider written fee waiver or reduction requests.

(4) The requester must provide the rationale and any required evidence to support a fee waiver or reduction request. Under some circumstances, the appropriateness of waiving fees may be self-evident and may warrant action at the initiative of the DM even in the absence of a written request for a waiver. For instance, requests from charitable organizations, educational institutions and news media organizations where releasing the records would obviously benefit the general public do not generally incur fees even though the requester did not specifically ask for a waiver. DMs may also waive fees when the requester demonstrates that release of the records serves a humanitarian purpose or when the DM determines that a waiver of fees is equitable and contributes to efficient government operations.

(5) Where a request contains both a firm commitment to pay fees and a request for a fee waiver, consider both statements and interpret the request to be a firm promise to pay fees if the fee waiver is not granted. Send an acknowledgment letter.

1. If granting the fee waiver, process the request and indicate in the response letter that the waiver was granted. Extend appeal rights for any records denied.

2. If denying the fee waiver, but no fees accrue, process the request and state in the response letter that a fee waiver was not considered because there was no fee.

3. If denying the fee waiver, and fees are expected, address both the fee waiver denial and any denial of the records at issue in the response. Grant appeal rights for both the denial of records and the denial of the fee waiver. If the fee waiver denial is reversed and the requester has not yet paid the fee, remove the fee from the electronic case processing system and notify the requester to ignore any invoice that may have been issued. If the requester has paid the invoice, issue a refund.

(6) Where a request asks for a fee waiver, but includes no firm commitment to pay fees, send an acknowledgment letter and make the fee waiver determination before processing the request.

1. If granting the fee waiver, process the request.

2. If denying the fee waiver, but there are no fees, process the request and indicate in the response that a fee waiver was not considered because there were no fees.

3. If denying the fee waiver and there are fees, do not process the request. Indicate in the response letter that the requester must resubmit the request with a commitment to pay any fees due before processing will continue. Grant appeal rights for the denial of the fee waiver and close the case as a denial.

4. If the fee waiver denial is reversed on appeal, the IRS will re-open and process the request. The 20 workday period begins to run from the date the copy of the appeal determination letter is received by the Disclosure office.

(7) Requests for a fee waiver should be noted in the case history of the inventory management system with a recommendation made to waive, or not waive. The caseworker will take all required steps to identify the fee waiver review and approval in the inventory management system. Caseworkers should send the appropriate fee waiver grant/deny letter after making a determination. If the request for a fee waiver is denied, Notice 393, Information on an IRS Determination to Withhold Records Exempt from the Freedom of Information Act - 5 U.S.C 552, must be provided with the letter. The letter must be signed by the DM or another individual with authority to sign FOIA denials under Delegation Order 11-2, found in IRM 1.2.2.12.2, Delegation Order 11-2 (Rev. 4), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents.

(1) FOIA permits agencies to toll, or “stop the clock,” on the 20-day statutory time period to respond to perfected FOIA requests under two circumstances:

1. Make one attempt to obtain information from the requester, or

2. Obtain information to clarify issues regarding fee assessments.

   Note: Caseworkers MUST provide written notification that the request is being tolled in order to advise the requester what clarifying information is needed to continue processing a request, what date the information is needed to avoid closing the request with no further actions, and to advise the requester that their request is being tolled and the statutory time frame to respond is being suspended. Caseworkers should use the date of the written notification when determining the date to stop the clock.

(2) The standard to use for tolling is limited to situations where the IRS has reasonably requested information needed from the requester. There is only one opportunity to toll the 20-day statutory time period to obtain reasonably requested information. Caseworkers must ensure to ask all their informational questions during this one-time attempt.

(3) Tolling also applies when necessary to clarify requester issues pertaining to fee assessments. There is no statutory limit on the number of times an agency may toll for this purpose.

(4) In either of the two circumstances cited above, the agency's receipt of the requester's response ends the tolling period and the response time clock resumes.

(1) Establishing the identity of the requester is an important part of determining if protected records (e.g., PA protected records or tax records) can be provided to a requester or if the request should be denied with certain redactions. This is necessary prior to releasing any records which would be available to the requester only, such as tax or personnel records. It is not required when providing records that are available to the general public.

(2) If contact is in-person, the requester may establish their identity by presenting either one official document bearing a photograph (such as a passport, driver's license, or identification badge) or two items of identification which do not bear a photograph, but do bear both a name and signature.

(3) If contact is by mail, establish identity by the combination of signature, address, and one other identifier (such as a photocopy of a valid driver's license) bearing the requester's signature.

(4) An individual may also establish identity by presenting a notarized statement swearing to or affirming their identity.

1. The notarized statement need not meet all the requirements of state law, so long as it appears to be adequate to establish the requester's identity.

   Note: For factors to consider when determining whether to accept the notarized statement, see (7) below.

2. The notarized statement need not be on the same sheet of paper as the request or bear the same date, as long as it is consistent with the request and is adequate to allow access to the records requested. The notary seal must be on the same page as the sworn statement.

   Note: If the notarized statement is on a page separate from the FOIA request, the requester’s signature on the notarized statement is sufficient to meet the regulatory signature requirement.

   Note: Do not accept an expired notary seal.

3. If the notarization does not swear to or affirm the requester's identity, then it does not meet the FOIA identification standard. The following is an example of a valid notary statement.

   Example: Mr. John Maple, known to me to be the person who executed the foregoing instrument and having acknowledged to me that he executed the same as their free act and deed.

4. After consideration of all the factors, Disclosure personnel must exercise sound judgment in determining whether the requester has proven their identity. The notarized statement must be sufficient to reasonably assure an employee that the requester is the taxpayer whose records are sought. Notarizations meeting that standard suffice to establish the requester’s identity and the validity of the FOIA request. If reasonable doubt persists, deny the records citing FOIA exemption (b)(3)/26 USC 6103, if the FOIA request is valid, and seek additional identity verification. If the FOIA request is not valid, does not meet the FOIA requirements, treat the request as imperfect.

(5) A sworn statement as to identity, under penalty of perjury, is acceptable in lieu of a notarized statement. The sworn statement must meet the requirements of 28 USC 1746. If the declaration is sworn within the United States, its territories, possessions, or commonwealths, the sworn statement must include the following language:
"I declare (or certify, verify, or state) under penalty of perjury that the foregoing is true and correct. Executed on (date)."
If the declaration is sworn outside the United States, the sworn statement must include the following language:
"I declare (or certify, verify, or state) under penalty of perjury under the laws of the United States of America that the foregoing is true and correct. Executed on (date)."

(6) The DM may require additional proof of an individual's identity if it is necessary to verify the requester's right of access.

(7) Caseworkers must consider the consistency of names, addresses, SSNs, and other identifying information in the request with similar items in the records requested. Copies of notices, correspondence, and other records which the requester received from the IRS can help to establish identity, especially when the records requested are closely related to the subject matter of the record presented. See IRM 11.3.41.13.3.11, Requests for All Records Concerning Me.

(8) Persons requesting records pertaining to another person must provide adequate proof of the legal relationship under which they assert the right to access the requested records. Requests for tax records must be consistent with the provisions of IRC 6103(c), or IRC 6103(e). A valid Form 2848, Power of Attorney and Declaration of Representative, is sufficient authorization. A Form 8821, Tax Information Authorization, meeting the standards of 26 CFR 301.6103(c)-1(b) is also sufficient authorization.

(9) If there are multiple requests, separate documentation of identity for each request is unnecessary. Once a caseworker establishes the identity of the requester, the identification will suffice for a continuing series of requests, as long as the key elements of the requests such as the address and the signature of the requester remain constant.

(10) A valid FOIA request that asks for records protected under IRC 6103 but does not contain sufficient identification or authorization pursuant to IRC 6103 must be responded to indicating a denial of records under FOIA exemption (b)(3)/26 USC 6103(a). Appeal rights must be provided to the requester. Take the following actions:

1. Attempt to contact the requester to secure missing identification/authorization documents.

2. If unable to obtain the missing documents, then close the request as a full denial citing FOIA exemption (b)(3)/26 USC 6103.

3. Provide appeal rights with Notice 393, Information on an IRS Determination to Withhold Records Exempt from the Freedom of Information Act - 5 U.S.C. 552.

4. Use appropriate pattern letter language to respond to these requests.

Caution: Do not close a FOIA request as a full denial if portions of the request can be processed (i.e., routine agency procedures, records requested that do not require identification or authorization).

(1) Occasionally, you may receive a request to substitute a representative with respect to a FOIA request seeking returns or return information. The taxpayer may submit a written statement authorizing another person to receive the FOIA response on their behalf. The written statement must:

1. Specifically state the taxpayer’s request to have the FOIA response sent directly to the new person.

2. Meet all of the requirements of IRC 6103(c) or IRC 6103(e). See IRM 11.3.2, Disclosure to Persons with a Material Interest, or IRM 11.3.3, Disclosure to Designees and Practitioners.

(2) If a person submitting a valid Form 2848, Power of Attorney and Declaration of Representative, made the request on behalf of the taxpayer, the request must be processed unless that person no longer has the authority to receive the taxpayer’s information. Among the ways the representative may no longer be authorized to receive the information are:

1. The underlying taxpayer rescinds the authority.

2. The representative informs the IRS that they no longer represent the taxpayer.

3. The underlying taxpayer notifies you that they no longer want the information.

(3) If the underlying taxpayer notifies you that the representative is no longer authorized to receive return information, take one of the following actions, as appropriate:

1. If the notification is verbal, ask if the requester wishes to withdraw the request. If so, send a letter to the taxpayer to confirm your conversation and close the case as withdrawn.

2. If the notification is written and includes a withdrawal of the request, close the case as withdrawn. No further action is necessary.

3. If you receive written notification that does not indicate whether the request is withdrawn, send a letter to the taxpayer stating you will consider the request withdrawn unless you receive written notification to the contrary within 10 days. After 10 days close the case, however, maintain any responsive records for at least 30 days in case the taxpayer asks to receive them or substitutes a new representative.

4. If the taxpayer asks you to process the FOIA request, send the response directly to the taxpayer or a properly substituted representative.

(4) If the representative notifies you that they are no longer authorized to receive return information, take one of the following actions, as appropriate:

1. If the notification is verbal, ask if the representative wishes to withdraw the request. If the representative withdraws the request, send a letter to the taxpayer confirming your conversation with the representative and close the case as withdrawn.

2. If the notification is written and includes a withdrawal of the request, close the case as withdrawn. No further action is necessary.

3. If you receive written notification that does not include a withdrawal of the request, send a letter to the taxpayer confirming your understanding that the representative no longer represents the taxpayer and state that you will consider the request withdrawn unless you receive written notification to the contrary within 10 days. After 10 days close the case, however, maintain any responsive records for at least 30 days in case the taxpayer asks to receive them or substitutes a new representative.

(5) The FOIA does not require a response to multiple individuals. If a requester asks a caseworker to send a duplicate response to another individual, inform the requester that one response will be provided, and the requester may copy the records to provide them to other individuals.

(1) The FOIA requires requesters to reasonably describe the records sought. While compliance with the procedural regulations is also required, Disclosure personnel must take care not to read a request so strictly that the requester is denied information the agency knows exists. However, if the request is not specific enough to process or it is too broad in scope, including language such as “I request all records concerning me,” or otherwise lacks specificity, it is imperfect and must be closed accordingly after taking reasonable attempts to perfect the request.

(2) In the interest of customer service, attempts to perfect the request should be taken. Actions taken to re-scope, revise or otherwise perfect the request must be received in writing, if applicable, and case notes must document all actions taken.

(3) After reasonable attempts have been made to perfect a request that does not meet all requirements of the FOIA, caseworkers must use suggested pattern letter language to notify the requester of the items that do not meet the requirements of the FOIA and that more information is needed before the request can be processed. The letter must point out the specific deficient item(s) to the requester. Close requests that do not comply with FOIA regulations as imperfect. A new case should be created upon receipt of the perfected request. Subsequent correspondence pertaining to a previously closed imperfect request will be assigned to the Disclosure office that determined the initial request was imperfect. See IRM 11.3.41.3.2, Initial Analysis. Address requests deemed to be imperfect as soon as possible.

(4) Requests are not imperfect because they lack an agreement to pay fees if, based upon the information requested, it appears no fee would be charged. See IRM 11.3.5.3.2.1, Commitment to Pay.

(5) Fees in excess of $250 require advanced payments. A request for advance payment of fees is not an assessment of FOIA fees. Caseworkers will document case notes describing how the fees were calculated, the location of the responsive records and any special coordination needed to retrieve the records. Prepare the appropriate pattern letter response then close the case as imperfect, fee-related reason. Once the advanced payment is received, a new case is created. Import the original correspondence from the prior case into the new case, then work the new case following established procedures. If the actual fees incurred to process the request were less than the advanced payment received, follow the guidelines on the Disclosure SharePoint site for issuing refunds. If fees were more than the advanced payment received, notify the requester. For more information see IRM 11.3.5.3.2.3, Requests Involving Extensive Efforts.

(6) You may clarify the request verbally and ask for missing information necessary to process the request. Document all verbal communications in the case history notes. Obtain additional information in writing, to perfect the request, if applicable.

(7) Assist the requester in perfecting the request, by advising:

1. The IRS does not maintain central administrative or compliance files,

2. Access to tax records or records covered by the PA (i.e., personnel records) require proof of identity,

3. Requests expected to generate fees require a firm commitment to pay, or

4. Other items missing from the request are needed in order to continue processing.

(8) In some instances, it may be necessary to inform a requester that the FOIA does not require agencies to answer questions, enter into doctrinal discussions, create records, or perform research. See IRM 11.3.41.13.3.13, Pseudo Requests, for more information about responding to interrogatories.

(9) Inform requesters when appropriate about the types of records maintained by the IRS, (i.e., records concerning Examinations of returns, Collection actions, and Criminal Investigations). Inform the requester that perfected requests for tax records must include a specific reference to the types of records and tax years requested.

(10) When a requester submits information necessary to perfect a request or makes a payment eliminating an unpaid balance, process the request promptly. For related actions concerning fees, see IRM 11.3.5, Fees. Open a new case file rather than reopen the imperfect case. Refer to both the newly supplied information and the previously imperfect request to ensure that all elements of the request have been accounted for.

(1) Disclosure employees may receive requests, other than imperfect requests (see IRM 11.3.41.13.3.7, Imperfect Requests), which appear to be duplicates of other requests. For example, requests having a primary address other than that of the receiving office, those addressed to multiple offices, photocopies, and those that have no original signature may be duplicates. Always research the inventory management system for potential duplicate requests during initial case analysis and in other circumstances as necessary, such as when an office receives multiple requests or when the caseworker becomes aware of similar requests during case processing.

(2) If the request is a true duplicate (that is, the request is identical in every aspect), close the case following inventory management system procedures. If the request is not a true duplicate, but seeks the same information as another request, contact the caseworker(s) controlling the other case(s) to determine whether to consolidate the request(s) to eliminate repetitive work and to decide which office will process the request. Offices other than the office that will process the case will close their cases as duplicates.

(1) There are times when IRS files may contain records of other non-IRS Treasury components and/or non-Treasury agencies. The files may also contain records which other components and/or agencies have an interest in prior to their release. These records must either be referred to the appropriate non-IRS component and/or other agency if they are records originating outside the IRS or a consultation must be conducted to receive release recommendations if they have an interest in the records prior to the records being released.

(2) Disclosure caseworkers must discuss records involving potential referrals and/or consultations with their DM prior to making any releases.

(3) If the DM agrees with the potential referral and/or consultation request, they must discuss the referral and/or consultation with a FOIA policy analyst.

(4) The FOIA policy analyst will reach out to non-IRS Treasury component and non-Treasury agency FOIA contacts, if appropriate.

(5) Following an agreement from the non-IRS FOIA contacts to accept the consultation and/or referral, the Disclosure caseworker may take any appropriate actions needed to forward records to the appropriate contacts and continue processing the IRS FOIA request as necessary.

(6) The referral of a record to another federal agency does not constitute a denial of access to such record. No appeal rights will be afforded the requester solely because a record has been referred to another agency.

(1) IRS information is sometimes included in the files of other federal agencies. When a FOIA request seeking access to those records is received by another federal agency or Treasury component, the agency or component will refer the records to the GSS for case assignment.

(2) Other federal agencies may request IRS involvement in FOIA requests they have received for two reasons - referrals or consultations.

1. A referral occurs when another agency identifies IRS documents in records responsive to their agency request. Employees of that agency will forward the records to the IRS and ask the IRS to respond directly to the requester. Disclosure personnel will control a referral on the inventory management system as a FOIA request. All the statutory and procedural requirements of FOIA apply (20-day response time, extension letters, backlog counts, etc.). If the referred request is assigned as a miscellaneous case and the caseworker determines it needs to be controlled as a FOIA case, the case type must be changed in the inventory management system. For a referral, the requester should be the party who initiated the original FOIA request, ensure the requester is properly identified in the inventory management system.

2. A consultation occurs when another agency has responsive records that originated in that agency, but which contain items of information that were furnished by (or perhaps are of special interest to) the IRS. Disclosure personnel will control a consultation on the inventory management system using the appropriate, designated case type allowed by the inventory management system. Consultations must be handled expeditiously because they affect the statutory processing of another federal agency. If the consultation request is assigned as a FOIA and the caseworker determines it should be controlled as a different case type, the case type must be changed in the inventory management system to the appropriate case type appropriate to that system.

3. For a request that contains both referred and consultation documents, a FOIA and a consultation case need to be controlled and processed. If you are assigned the FOIA case and you cannot locate an associated consultation case in the inventory management system, it needs to be created - and vice-versa.

(1) Usually, requests for "all records concerning me" or "all records containing my name" are not specific enough to process because they do not reasonably describe the records in sufficient detail to allow an IRS employee to conduct an appropriate search. Requests for "all records" will be rejected as imperfect, after making an attempt to obtain clarification from the requester. This also includes requests for records where the description of the records request is extremely broad. For example, "any and all email records containing the key words..." which is not specific enough to process. However, see IRM 11.3.41.13.3.7(7), Imperfect Requests, (concerning clarifying the request); IRM 11.3.41.13.3.11(5) (concerning requests that do not specify tax years); and IRM 11.3.41.13.3.11(6) (concerning requests where there is no open case or ongoing activity).

(2) Review these requests thoroughly as they may contain minor references to records or enforcement actions that help to identify specific records.

(3) Process any request containing enough information to permit a reasonable identification of records sought.

(4) Requesters may attach copies of IRS notices, correspondence or other records to their requests.

1. Carefully examine attachments as they may be helpful in processing the request.

2. In the absence of any indication to the contrary, assume that the requester seeks access to underlying files related to the attachment.

3. Requesters need not provide their tax identification numbers, or specify the type of tax, tax year, or location of the records if such information can be determined from the attachments.

(5) If the request is not otherwise imperfect and does not specify tax years, then Disclosure personnel will consider the last three tax years when responding. If the request is otherwise imperfect, see IRM 11.3.41.13.3.7, Imperfect Requests.

(6) If research reveals there is no open case or ongoing activity, the response shall state that a search of IRS records indicates that there is no open Examination, Collection, or Criminal Investigation case concerning the requester and consequently no records responsive to their request exist.

(7) If research reveals that an open case or ongoing activity exists, the response will generally state that no record maintained by the IRS appears to be specifically responsive to the descriptions in the request, but that an open case concerning the requester has been identified.

(8) When a request is received for records that do not exist because the record requested is one that is generated pursuant to a regulation or procedure that is not applicable to the requester, a general response will be provided to explain why no responsive records exist.

(1) Disclosure office personnel commonly receive multiple requests for information from the same individual(s) over a short period of time or a large number of requests for information from the same requester at the same time.

(2) These types of requests typically have one or more of the following characteristics:

1. They begin with requests for transcript information, followed by multiple requests for tax information specific to most or all of the DLNs found on those transcripts.

2. They seek various forms (each request seeking a different form) found in Examination, Collection, or CI administrative files.

3. They request multiple items (and are followed by other requests seeking specific information already requested previously, only worded differently).

(3) This type of request can have an adverse impact on IRS resources and poses unique challenges researching and securing requested records. As a result, Disclosure personnel must plan appropriate strategies to respond to multiple and duplicative requests. Strategies should include the following:

1. Assign all requests to the same caseworker, if possible. This will allow the caseworker to review each request for duplications, to plan a strategy to address all requests as expeditiously as possible, and to build a history with the requester in the event of future requests.

   Note: With centralized case processing this may not always be possible, but research for duplicate requests is mandatory.

2. Complete adequate IDRS research to determine that the records requested exist and can be retrieved. For example, a prompt determination that a requester who submitted multiple requests for Examination administrative files and forms associated with those files is not under examination for the years requested may allow a no records response at a considerable savings of time and resources.

   Note: However, if future requests seek the same or similar information, conduct fresh research to ensure that no Examination activity has taken place in the interim.

3. If the requester has made prior requests and the responsive documents have been released, caseworkers should determine if a response has already been given for the records being requested, if additional records were created after the prior FOIA response date, or if some of the records previously withheld would now be eligible for release.

   Caution: If the request is for additional or updated records (i.e., a request for examination records where the audit is still open) related to a prior request, there is no need to re-review or release records previously provided, unless necessary to process the current request (i.e., if a request comes in for an examination file that has been previously released, do not re-review the previously released records).

   Example: You receive a new request for information for a specific year, related to a DLN associated with a transaction code 300, which is an examination administrative file. In reviewing prior paper files or electronic records you note that the file for the requested DLN and year was provided in response to a previous FOIA request for “all examination administrative files.” If that DLN predates the previous request, there are no additional records created since the previous response, and/or all of the exemptions used to withhold the prior documents are still applicable, you can close your case by using the pattern paragraph referring the requester to the prior response and, if applicable, providing a copy of the prior response letter. No additional search is required. Check all requests for possible duplications. Combine requests that seek the same records using different terminology to minimize search activities.

   Example: You receive a request for "assessment records" and one for "23C or RAC006 records." These requests are for the same information and require only one response.

   Note: Control both requests on the inventory management system. Prepare a single response letter with reference to both requests.

4. If multiple requests are received from the same requester, or a group of requesters acting in concert, and the requests involve clearly related matters, contact the requester to obtain agreement to withdraw the separate FOIA requests. If they agree to withdraw the separate requests, combine and process all requests under one FOIA case assignment number and provide one response letter; otherwise process each request separately. Contact with the requester must take place prior to combining any requests under one case assignment number in order to obtain the requester’s agreement to withdraw the separate request(s). Case notes must indicate the agreement of the requester to withdraw the separate request(s). Case notes, and the final response letter must also provide a clear explanation of which requests are withdrawn and provide sufficient information as to which case the combined, withdrawn request(s) are being processed under. The separate requests will be closed using closing disposition "Withdrawn."

(4) As with any FOIA request, respond as fully and completely as possible by conducting adequate research to determine if records exist, performing a complete search for responsive records, and fully explaining all determinations.

(5) You may respond to multiple FOIA requests in the same determination letter. There is no requirement to send a separate letter for each request, but every FOIA request must be addressed. For example, you receive 5 FOIA requests for different DLNs but located no records. You may draft one response letter to address all 5 requests rather than separate letters for each request. You must address all 5 case numbers in the response letter.

(6) Locate and consider all documents associated with a DLN, including the Form 5147, IDRS Transaction Record, when processing requests for “all forms associated with” a particular DLN, unless research clearly indicates that there would be no document, even the Form 5147. If not requesting the DLN, document the case history with a thorough explanation of the determination that no documents would exist. See IRM 11.3.41.13.8.38, Requests for Documents Associated with a Document Locator Number (DLN).

(1) Some requests, while otherwise valid, merely cite the FOIA while not conforming to its intended purpose. Analyze such requests to determine whether they can be processed by locating, analyzing, and releasing records.

(2) When responding to pseudo-requests, distinguish clearly between the portions of the correspondence which constitute a valid FOIA request and those portions which consist of doctrinal claims or questions.

(3) The FOIA does not require agencies to respond to questions, create records not already in existence in some format, or engage in doctrinal discussions with requesters.

(4) Do not allow pseudo-requests to drain Disclosure resources needed to administer the FOIA and other programs. Respond in a fashion consistent with statutory requirements and in a tone appropriately reflecting a spirit of openness in government.

(5) Review all potential pseudo-requests to determine whether they seek information under the FOIA or other governing statute. Reference to the FOIA may be buried many pages into the document. A reference that “the FOIA requires a response within 20 days,” or inclusion of “FOIA” on the envelope, may be sufficient to consider the letter a request under the FOIA. FOIA requests received through an online FOIA portal are considered FOIA requests even if the request does not cite FOIA. See IRM 11.3.41.13.3.14, Unclear Requests, regarding unclear requests.

(6) For correspondence that contains indications of any anti-tax argument, yet contains sufficient information to be considered a request for records under the FOIA or other statutory provision, take the following steps:

1. If the request is imperfect, work the case in accordance with procedures in IRM 11.3.41.13.3.7, Imperfect Requests.

2. If it is a valid FOIA request, secure the records requested, process them according to FOIA procedures, and include in your response the information discussed in (9) below to address the frivolous arguments included in the correspondence.

3. If it is not a valid FOIA request, yet information could be provided under IRC 6103(c) or (e), secure the information that can be released and include the information listed in (9) below to address the frivolous arguments included in the correspondence. See, however, IRM 11.3.41.13.3.16, Routine Established Agency Procedures, for records available under routine agency procedures.

(7) To address frivolous arguments contained in a request for records, use the appropriate pattern letter to respond, and provide Publication 2105, Why Do I Have to Pay Taxes?. If the taxpayer is a frequent FOIA requester and includes the same or similar questions in subsequent requests for records, there is no need to provide another copy of Publication 2105.

(8) If you have done IDRS research and found evidence of open Examination, Collection, or CI activity, you must provide a copy of the request letter and the response to the compliance function(s). Requests may have been submitted because the requester intends to introduce the request or the response in some litigation. They may also be helpful to government counsel in establishing or illustrating the taxpayer's intent and attitudes.

(9) Forward correspondence that does not request records in accordance with the FOIA, any other statutory provision, 26 CFR 601.702, and only seeks responses to questions to the following address:


Internal Revenue Service Ogden Compliance Services Attn: FRP
M/S 4450
1973 N Rulon White Blvd
Ogden, UT 84404

(10) Coordinate with the affected compliance functions when scheduling inspections of records in response to a request for open investigatory files. The presence of the requester in an IRS office may provide a convenient opportunity to make contact for tax administration purposes. Enforcement personnel may be present for such inspection, bearing in mind the rules and restrictions governing communications with taxpayers who have representatives before the IRS. See IRC 6304.

(1) After analysis, it may be unclear which statute the requester is using to seek access. The following variations may be encountered.

1. The request cites neither the FOIA nor the PA.

2. The request cites both the FOIA and the PA.

3. The request cites one Act, but the content of the request appears more appropriate to the other.

(2) In situations where the requester cites the PA, and processing the request under the FOIA would provide greater access but the requester insists upon processing pursuant to the PA:

1. Control the case as a PA request but provide the records that would be available under the FOIA as well as any records that are available under the PA. The response letter must cite PA Section (t)(2) and request any applicable search and duplication fees in accordance with FOIA fee provisions. For a discussion about charging fees to first party requesters, see IRM 11.3.5.3.1.4.1, All Other Requesters Service Fees.

2. If denying records, cite the applicable FOIA exemptions and the PA exemption for the system of records in the response letter.

(3) Because the PA only applies to individuals, close any request from a non-individual (i.e., a corporate officer requesting information related to Form 1120, U.S. Corporation Income Tax Return) citing only the PA as imperfect.

(4) In some cases, a single letter may contain some requests made pursuant to the FOIA and meet the procedural requirements of that Act, and other requests made pursuant to the PA and meet the procedural requirements of that Act. Treat these requests as if both Acts were cited. Classify them as FOIA requests in the inventory management system, for control purposes.

1. Consider such requests split requests to afford each portion proper treatment, appeal rights, and the correct application of fees.

2. Distinguish the portions processed pursuant to each Act and the reasons for such treatment in any response to such requests. For any records withheld, cite both the FOIA and PA system of records exemptions that support the denial of records in the response letter.

(5) See IRM 11.3.41.14, Privacy Act (PA), for additional information on processing a PA Request.

(1) When GSS receives a FOIA rebuttal indicating the response of a previous FOIA request may not be correct, it will be indexed in the inventory management system as a new case. These rebuttals are not new FOIA cases, respond to the requester following the procedures below:

(1) Requests for records should be processed routinely in accordance with the established procedures identified in 26 CFR 601.702 rather than under the processing requirements of the FOIA. Analyze requests to determine if they should be handled according to these procedures. These types of requests will not be diverted to the FOIA or PA simply because the requester cites these Acts. Disclosure personnel will explain to the requester that the request is not diverted to the FOIA simply by mentioning that Act and will be processed under routine agency procedures. Generally, you may provide the requester with instructions to resubmit the request under the routine procedures.

(2) Routine established agency procedures apply to requests for:

1. Tax returns and attachments or transcripts. Use Form 4506, Request for Copy of Tax Return; Form 4506-F, Request for Copy of Fraudulent Tax Return; or Form 4506-T, Request for Transcript of Tax Return.

   Note: When reviewing responsive administrative files that contain copies of tax returns, attachments and/or transcripts, do NOT remove these documents from the file and tell the requester to submit Form 4506, Form 4506-T and/or Form 4506-F.

   Note: Use the following table for FOIA requests seeking a copy of the fraudulently filed income tax return or a request for the information that was redacted by the Identity Protection Specialized Unit (IPSU).

   FOIA request for a copy of a fraudulently filed income tax return

   FOIA request for the unredacted copy of a fraudulently filed income tax return or a request for the information redacted by IPSU

   Disclosure personnel will respond with the Routine Agency Procedures Letter, informing the requester to submit Form 4506-F, Request for Copy of Fraudulent Tax Return. IPSU will provide the taxpayer and/or their authorized representative a redacted copy of the fraudulently filed tax return. Instructions for requesting a copy of a fraudulent return are on www.irs.gov.

   Ensure the requester has previously received a copy of the redacted fraudulently filed income tax return. Use the approved pattern letter language to deny the request in full using FOIA exemptions (b)(3), (b)(6), (b)(7)(A), (b)(7)(C), and (b)(7)(E). The FOIA exemptions used to deny the document in full must be captured within the inventory management system. Adequately document all actions in case notes.

Note: Requests for access to open case files directed to compliance personnel may be processed outside of FOIA, even if they cite the FOIA, if doing so is in the best interests of customer service and the function with jurisdiction agrees. Because only Disclosure employees have delegated authority to respond to FOIA requests, the requester must withdraw the FOIA request and agree to obtain the records directly from compliance personnel. Disclosure personnel will provide assistance, as necessary, if the function plans to withhold information under IRC 6103(e)(7) due to an impairment determination. IRS functional employees should not insist a requester go through the FOIA process if the information is available informally, consistent with Delegation Order 11-2, found in IRM 1.2.2.12.2, Delegation Order 11-2 (Rev. 4), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents. Processing requests for access to closed case files is preferred under the FOIA.

Note: A request for an SFR does not fall under the routine established agency procedures discussed in this section. An SFR is considered return information but is not considered a return under IRC 6103(b).

2. Records of seizure and sale of real estate, found on Record 21, Part 2, are open to public inspection. These may be made available in the Collection Advisory Unit that maintains the record based on the location of the property. The locations of the Collection Advisory Units are contained in Pub 4235, Collection Advisory Group Addresses. Process requests for copies of Record 21, Part 2, under the FOIA. See IRM 11.3.11.9.1, Record of Seizure and Sale.

3. Information returns, notices, and reports of certain tax-exempt organizations and trusts, political organizations, applications by organizations granted tax-exempt status, applications for certain deferred compensation plans and accounts, and their annual returns. IRC 6104 grants access to this type of information and requesters may seek this information by filing Form 4506-A, Request for a Copy of Exempt or Political Organization IRS Form or Form 4506-B, Request for a Copy of Exempt Organization IRS Application or Letter. See IRM 11.3.9, Exempt Organizations, and IRM 11.3.10, Employee Plans Information.

Note: Information from approved tax-exempt applications is available online at IRS.gov. The posted materials include Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Respond to FOIA requests seeking tax-exempt application information applicable to Form 1023-EZ by explaining that the information is publicly available on IRS.gov at: https://www.irs.gov/charities-non-profits/exempt-organizations-form-1023ez-approvals Do not provide Form 4506-A for these types of requests.

Note: Requests seeking Form 990, Return of Organization Exempt from Income Tax, in machine readable format (MeF, Modernized e-File format, CSV format, etc.) may access this information through Tax Exempt Organization Search on irs.gov. Do not provide Form 4506-A for these types of requests.

4. Statistics of Income publications. IRC 6108(a) and 26 CFR 301.6108-1 grants access. Requesters may access these products through the Tax Stats on irs.gov, or request, in writing, that IRS conduct customized statistical studies or make statistical compilations under IRC 6108(b). Address your request to:
   
   Statistics of Income
   Statistical Information Services Internal Revenue Services
   Internal Revenue Service
   1111 Constitution Ave NW
   K-Room 4112
   Washington, DC 20224
   
   See the applicable revenue procedure for further instructions. Copies of statistical studies or compilation previously made under IRC 6108(b) may be available upon written request to the above address.

5. Public comments in rule making. See IRM 11.3.11.7, Comments on Proposed Rules and Regulations.

6. Accepted OICs less than one year old (from date of execution).

   Caution: Process requests for copies of accepted OICs more than one year old, or where no inspection is involved, under the FOIA. Routine procedures allow for inspection and copying only, not for copies independent of the inspection process.

   Note: See IRM 11.3.11.8, Public Inspection of Accepted Offer-in- Compromise, for OICs less than one year old.

7. Written determinations and background file documents under IRC 6110.

   Note: See CCDM 37.1.1, Written Determinations Under Section 6110, for information regarding IRC 6110 written determination releases. See IRM 11.3.41.17.2, Written Determinations, for additional information.

(3) If any issues arise from requests for documents that fall under Routine Established Agency Procedures, contact the Disclosure FOIA policy analyst using established communication protocols.

(4) Letter forwarding requests are also processed under routine established agency procedures (see Policy Statement 11-96 (formerly P-1-187)), Forwarding letters for private individuals, organizations or corporations and Federal, state and local government agencies without disclosure of address, found in IRM 1.2.1.11.11, and are excluded from FOIA processing. See IRM 11.3.11.11, Forwarding Letters for Humane Reasons.

(1) Requests involving unique FOIA issues, those requiring multi–office coordination or those having national implications will be brought to the attention of the area manager, Disclosure through appropriate channels.

(2) The area manager, Disclosure may determine that certain cases require special handling and direct that cases be reassigned accordingly. Reassign requests involving the following to a TLS in the field Disclosure office:

1. Requests involving contracts;

2. Requests involving background records for Office of Management and Budget (OMB) approval pertaining to a specific form; and

3. Requests for written determinations and background file documents.

(3) Information obtained from Interpol may be included in enforcement action files. Coordination with the area manager, Disclosure, is required before releasing Interpol information.

(1) The DM is responsible for ensuring the adequacy of search efforts. IRM 11.3.13.1.3.1, Disclosure Manager, and IRM 11.3.13.1.3.2, The Roles of Other IRS Employees in Processing FOIA Requests, outline the roles of the DM and any functional employees assisting in completing the search.

(2) Document the following information in the case history notes if it is not already apparent in the case file:

• Which offices were contacted and why,

• Person contacted in each office and who conducted the search,

• Files searched,

• Search terms used,

• Volume and location of records found, and

• Time spent in the search, copy, and review process.

(3) The request itself often is the best source for ideas concerning where responsive records may exist. Disclosure personnel must carefully review the request and, if necessary, involve contacts in the various functions to determine the best course of action.

(4) In many instances, the request identifies the functional area or the employee that may have the responsive records. When the request involves tax records, it generally lists the tax periods covered. See IRM 11.3.41.13.3.11, Requests for All Records Concerning Me, for procedures to follow when the tax periods are not provided.

(5) IDRS is the first step in the search for tax records but may not be sufficient since certain types of investigations in the compliance divisions are not reflected on the IDRS printout.

(6) In the case of requests for other than tax records where the records requested indicate ongoing compliance activity, Disclosure personnel must consider doing an initial IDRS search to determine whether any open compliance case is in process. Occasionally, the requester’s purpose is to obtain a statement in a FOIA response letter that may aid the requester in litigation or enforcement activities. While the reason the requester seeks the documents is irrelevant for FOIA processing purposes, see IRM 11.3.41.13.3.13(10), Pseudo Requests, about notifying the affected functions about the request.

(7) Exhibit 11.3.41-12, IDRS Research Tools, establishes guidelines for adequate research on IDRS. It should be used as a tool to establish the minimum required research on cases involving tax records. The exhibit is not all-inclusive, however, and researchers must tailor the search on a case-by-case basis.

(8) When search efforts require going beyond the initial IDRS research, Disclosure personnel will make a written request for a records search, including guidance for conducting the search, to the appropriate offices. Use the standard search request memo pattern language. The use of a standard search memo is a good tool to properly document the search effort. Caseworkers may use the same memo for requests to different offices. Each memo will include:

1. A copy of the request that has been highlighted or otherwise marked to direct attention to the portion of the request that pertains to that function.

2. A request for suggestions about other areas that may have responsive records.

3. A reminder that the search must include electronic records.

4. A reminder that there is a requirement to provide electronic data in the format requested.

5. A response questionnaire assisting the function to document its actions and time spent on search, copy, and review (this also assists Disclosure staff in computing applicable fees and inputting necessary data to the inventory management system).

6. The response questionnaire also requires the function to document whether a separated employee’s records were searched, if applicable.

7. A request for a recommendation as to the release of located records.

8. A response due date.

9. A point of contact to request clarification or more time to respond.

10. Guidance to the searching function regarding the geographical location and function(s) to be searched (for example, the request may encompass records generated in another office; or may include local Counsel documents, but not headquarters Counsel).

11. Any additional information that would assist the function in interpreting what is sought.

(9) Search memos are a useful tool for control purposes and to ensure timeliness of responses. Search efforts and search memo responses from the functions must be documented on the inventory management system. Documented routine follow-ups on overdue responses to search memos will prevent long periods of inactivity on FOIA cases.

(10) When determining the scope of records that may be responsive to a request, it may be necessary to evaluate a requester’s knowledge of IRS practices. Evaluating this level of knowledge will not be an exact science and will be left to local procedures. A professional tax preparer who deals with the IRS on a continuing basis may request a specific record or a specific file by the proper terminology. In such a request, it is not necessary to increase the responsive data by including related data in the spirit of good customer service. On the other hand, a request from a taxpayer reflecting a limited knowledge of IRS procedures may require a broader interpretation even if the taxpayer uses a specific term. Occasionally, trends in requests which have been reported to HQ will trigger a national directive intended to achieve a level of consistency. The purpose of any directive issued will be to provide service that is more consistent to all requesters, not to penalize a particular type/class of requester.

(11) Records created after the receipt date of the FOIA request are outside the scope of the request and functions should be made aware of this fact. In rare circumstances, a lengthy delay (i.e., 90 days) may be unavoidable before search efforts begin. If this occurs, document the case history to explain the delay and extend the search period to the date of search. Also, when appropriate in terms of good customer service or in the spirit of openness in government, Disclosure personnel may include records created after the receipt date of the request. Make this determination on a case-by-case basis.

(12) Typically, reading files need not be searched as they contain duplicates of agency records located in case or subject matter files. However, where official records are known to exist but cannot be located, search reading files or a substitute for the missing official agency record.

(13) When agency knowledge indicates that records responsive to the request would not exist, there is no need to perform futile searches. However, problems may arise when requesters are advised that no records exist in response to their requests. Examples include:

1. Advising the requester that there are no records responsive to a request for "notice and demand" letters affords the requester the opportunity to challenge the validity of a NTFL or levy in the requester's substantive tax affairs. The requester must be advised that the IRS does not routinely maintain copies of these notices. If the IRS sent a Notice and Demand, it was computer generated and would be shown as MF STAT-21 on the enclosed transcript of account. Where these records are available (i.e., located in a Collection file), they will be made available to the requester, if within the scope of the request.

2. Another area in which no record exists responses are being used by requesters in their substantive tax affairs deals with requests for the delegation order to a specifically named the IRS employee that authorizes them to file NTFLs. Although it may be true that no delegation order to a designated employee by name exists, the more appropriate response would be: "delegation orders are usually not issued to employees by name, but rather are issued to employees by position title. The attached copy of Delegation Order ________is the authority for________ to file NTFLs."

(1) The TLS in the field Disclosure office has a cadre of IRS employees, known as functional coordinators, within each function that assist in FOIA processing as requested. Other Disclosure staff must use the RRR Points of Contact, found on the Disclosure SharePoint site. The IRS employees in other business units may also be used as contact points for record searches or to explain functional procedures. Other IRS employees assisting Disclosure staff may, for example:

• Advise which records fall within the scope of the request,

• Conduct record searches,

• Analyze records,

• Segregate records,

• Prepare a functional recommendation for releasing or withholding records,

• Prepare indexes, and

• Serve as a witness in litigation regarding the scope of the search or the reasons certain exemptions were claimed.

(2) The IRS employees assisting Disclosure staff and conducting searches for records under that office’s jurisdiction will provide the following information with each response:

1. The offices contacted and why,

2. A list of contacts in each office who participated in the search for records,

3. Files searched, if other than those initially recommended in the records search request,

4. Search terms used,

5. Volume and location of records found, and

6. Total time spent in locating, reviewing, editing, and copying records.

   Note: Disclosure Staff must document the total time spent by the assisting IRS office in locating, reviewing and copying records in the inventory management system.

   Note: If total time is reported rather than separating search time from all other activities, a requester could be overcharged. See IRM 11.3.41.13.5.1(8), Adequacy of Search, item “e” regarding the use of a search memo response questionnaire to ensure accurate reporting of time.

(3) Refer BU employees to the FOIA Obligations and Transparency Memo which provides guidance on making FOIA requests a high priority by responding timely and providing requested documents on a “rolling production” schedule (as they become available and until all documents are delivered). The Memo also provides BU employees the FOIA Single Entry Time Reporting (SETR) time code to use when spending time on FOIA activities.

(1) Requests for email records should contain sufficient information to allow a reasonable search to be conducted. This could include details such as the sender/recipient names, a reasonable timeframe and a subject matter or reasonable/functional keywords.

(2) Requests which only contain keywords may be considered specific enough to allow a reasonable search to be conducted if the business unit employee with knowledge of the subject matter (i.e., copies of their emails), believes they have enough information to locate potentially responsive records.

(3) Disclosure caseworkers should initially reach out to the proper business unit points-of-contact (e.g., FOIA Functional Coordinators (FFC)) to determine if the FFC believes the FOIA request reasonably describes the record(s) sought and to determine if a reasonable search can be conducted using the keywords and/or other information in the FOIA request. This initial reach out also known as soft touch, should be done before issuing a formal search memorandum to the business unit to ensure the record owner does not spend time and resources on a potentially non-processable request.
This initial reach out is to determine:

1. If the request for email records is too broad or not specific enough to process,

2. If the record owner can provide additional information to assist the Disclosure caseworker in discussions with a requester to re-scope the request, or

3. If the request can be honored and a search conducted.

(4) If the request is deemed processable and the record owner agrees a reasonable search can be conducted, the Disclosure caseworker should issue a formal search memorandum to the record owner and process the request.

(5) If the request is deemed too broad or not specific enough to allow the record owner to conduct a reasonable search, the Disclosure caseworker should stop the clock and reach out to the requester to discuss re-scoping the request. Upon receiving a response from the requester, the Disclosure caseworker should resume processing the request.

(1) When the JCT corresponds with the IRS under its general oversight authority, it generally includes a legend on the incoming correspondence that restricts the dissemination and use of both the inquiry and responsive records. The JCT reserves the right to adjust the legend as needed, after coordination with the IRS.

(2) The incoming JCT document as well as any documents created by the IRS in connection with a response to the JCT document, including (but not limited to) any replies to the JCT, are records of the JCT and shall be segregated from agency records and remain subject to the control of the JCT. Accordingly, the aforementioned documents are not IRS agency records for purposes of the FOIA.

(3) Whenever the JCT’s inquiry letter includes the restrictive legend, the file that is created for the IRS’s reply as well as any accompanying documents, may only be accessed by IRS personnel for the purpose of providing information to, or otherwise assisting, the JCT. Copies of the inquiry letter and the IRS response are available through the Office of Legislative Affairs in the Communications and Correspondence Tracking System. Copies of records compiled by the IRS to respond to the JCT inquiry are maintained in the office of the IRS component chiefly responsible for preparing the response.

(4) Whenever the JCT’s inquiry letter includes the restrictive legend, that letter remains a congressional record and is not an agency record of the IRS. In addition, any records created by the IRS in connection with the agency’s response to the JCT’s inquiry, including (but not limited to) the IRS reply letter, are congressional records and are not IRS agency records. Such documents shall not be considered as responsive to a FOIA request directed to the IRS and must not be released under the FOIA. Moreover, the IRS file(s) associated with providing records to the JCT need not be searched for responsive records because the records that the files may contain are not agency records.

(5) The legend is included as a matter of best practice. It identifies the document as a congressional record, not an IRS agency record. The legend is also an indication of the intent of the parties on how the records should be categorized. However, the absence of the legend is not legally determinative. If a JCT document fails to contain a legend, generally, the IRS practice is to treat the JCT document and any IRS response thereto as a congressional record.

(6) A FOIA request received by an IRS Disclosure Office that seeks access to records involving the Joint Committee falls under the case processing criteria of a TLS. The TLS will consult with the JCT as well as any affected IRS function(s) and Chief Counsel (P&A), before determining whether to release or withhold any IRS agency records that are the subject of a JCT oversight inquiry.

(7) Depending upon the wording of the FOIA request, copies of records created and maintained by the IRS in the normal course of its operations that are subsequently provided to the JCT in response to a general oversight inquiry may be IRS agency records subject to the provisions of the FOIA or may be considered congressional records not subject to the FOIA.

1. If the FOIA request specifically asks for records reviewed by the JCT, the disclosure of any records, or even the acknowledgement that these records exist in the context of a JCT inquiry, may confirm that the JCT had exercised its general oversight responsibilities. These records are congressional records whether or not the JCT inquiry letter bears a legend restricting dissemination of the records, the records are maintained in files specifically pertaining to the JCT oversight inquiry and/or are segregated from IRS agency files, and/or the records are accessible only by IRS personnel involved in responding or providing assistance to the JCT.

   Note: When a FOIA requester asks for "all requests by the Joint Committee for [a particular matter]," the IRS will respond that, to the extent such records exist, they are congressional records and are not subject to the FOIA.

2. If the FOIA request seeks a file, such as an Examination file, which happens to contain records generated in the normal course of its operations that were subsequently furnished to the JCT as part of its general oversight responsibilities, the records in the requested file are IRS agency records subject to the FOIA. Because neither the FOIA request acknowledgement nor the release of the records reveals the existence or the subject of a JCT oversight inquiry, they remain IRS agency records. In the absence of any applicable FOIA exemption, the records in the file will be provided to the requester. For treatment of JCT records in IRC 6405 refund or credit cases, see IRM 11.3.4.6, Disclosure for IRC 6405 Cases, and IRM 11.4.36.4 , Joint Committee Review Team Procedures.

   Note: Any records revealing the existence or subject matter of a JCT general oversight inquiry, such as a memorandum seeking or transmitting responsive records, must not be identified as part of the IRS agency’s records in the FOIA response letter. Any notation or indication in the IRS agency records that were the subject of Joint Committee inquiry must be withheld as "not responsive" to the FOIA request.

(8) In addition to its general oversight authority under IRC 8023, the JCT is also entitled to reports by the IRS under IRC 6405 of the IRS’s proposed issuance of refunds or credits that meet the jurisdictional threshold. IRC 6405 directs the IRS to delay the issuance of large refunds or credits for a thirty-day period after the report is submitted to the JCT. Correspondence or other documentation reflecting the JCT’s inquiries relating to the proposed credits or refunds will be maintained separately within the administrative file of the taxpayer to whom it pertains. Based upon best practice, JCT correspondence in this context may not contain a legend, and any documents or information received from the JCT or prepared by the IRS in response to the JCT’s inquiries regarding the proposed refund will not constitute IRS agency records subject to the FOIA. The IRS practice is to treat these records as congressional records. Accordingly, the JCT’s response to the IRS’s letter concerning the proposed refund, and any records created by the IRS as a result of, or in response to, the JCT’s response, are not IRS agency records responsive to a FOIA request and must not be released under the FOIA. Moreover, the IRS file(s) associated with providing records to the JCT need not be searched for responsive records because any records the files may contain are not IRS agency records.

(1) The FOIA requires agencies to make the maximum possible information available to the public. On March 19, 2009, a DOJ FOIA policy memorandum was issued to support the notion that the FOIA reflects a fundamental national commitment to open government and to ensure that commitment was realized in practice. The memorandum also declared a presumption of openness and carried with it two implications:

1. Agencies should make discretionary disclosures of information where possible and not withhold merely because they can demonstrate that the records fall within the scope of a FOIA exemption.

2. When agencies determine that a full disclosure is not possible, they should take all reasonable steps to disclose what they can.

(2) The DOJ policy directive also expressed a commitment to protecting other fundamental values including protecting national security, personal privacy, privileged records, and law enforcement interests.

(3) Under the FOIA, once a record is determined to be responsive, only such portion as falls within one of the nine specific exemption categories or three special law enforcement exclusions may be withheld. Disclosure personnel shall clearly document in their case notes any decision to edit or withhold records. The decision must be made based on the application of one of the exemptions or exclusions contained in the FOIA statute. Each of the exemptions and exclusions is listed and discussed in IRM 11.3.41.13.6.2, Exemptions and Exclusions.

(4) Some exemptions are mandatory in nature. Exemptions (b)(1), (b)(3) and (b)(4) of the FOIA are exemptions for which discretionary disclosures are not appropriate since there are civil and/or criminal penalties for unauthorized disclosure of statutorily protected information.

(5) Consideration of whether discretionary exemptions should be asserted will usually be made on a case-by-case basis. See Policy Statement 11-13 (Formerly P-1-192), Freedom of Information Act Requests, which is available at IRM 1.2.1.11.1.

(6) Decisions to withhold information protected under the FOIA's discretionary exemptions will be made only when:

1. The Agency reasonably foresees that disclosure would harm an interest protected by one of the statutory exemptions, or

2. Disclosure is prohibited by law.

(7) When considering discretionary disclosures related to personal privacy, Disclosure personnel will weigh the public's right to the information against the privacy interests of the individual(s) affected. Case history notes will fully document the reasons for the application of an exemption and include any discussions with the functions supporting that application.

(8) Records will not be withheld from the public simply because they may be subject to misinterpretation, because there is no apparent public benefit to their release, to avoid embarrassment, or to hide instances of errors or wrongdoing by IRS officials or employees.

(9) The designation of a record as "SBU" does not preclude the release of the record pursuant to FOIA. DMs should not approve the denial of FOIA requests for materials subject to this section solely based on their designation as "SBU". Consideration should be given for any appropriate FOIA exemptions where release of the materials may harm or negatively impact IRS operations or the privacy of individuals. See IRM 10.5.1.2.2, Sensitive But Unclassified (SBU) Data, for additional information on SBU determinations.

(1) There are nine specific FOIA exemptions. They are listed in 5 USC 552(b) and form the legal basis for the IRS to withhold records or portions of records from the public. Careful consideration of the exemptions is required when reviewing responsive records. Consider the following:

• Withhold information under the FOIA, “only if the agency reasonably foresees that the disclosure would harm an interest protected by an exemption, or disclosure is prohibited by law.”

• Whether partial disclosure of information is possible, whenever it is determined that a full disclosure of a requested record is not possible.

• Taking reasonable steps to segregate and release nonexempt information.

(2) “Outside the scope,” “out of scope,” and “non-responsive” are not legal FOIA exemptions found in section 552(b) of the FOIA and should never be used when processing a FOIA request. See IRM 11.3.13.5.5, Outside of Scope.

(3) The FOIA includes three special exclusions for protecting certain law enforcement records under subsection (c) of the FOIA.

(4) These exclusions expressly authorize federal law enforcement agencies to treat certain law enforcement records as not subject to the requirements of the FOIA. These provisions apply only to especially sensitive records in specific limited circumstances.

(5) Disclosure personnel must thoroughly familiarize themselves with the exclusion guidelines found in the DOJ Guide to the Freedom of Information Act. See IRM 11.3.13.5.3, Record Exclusions, for additional information.

(6) Disclosure personnel must coordinate the assertion of these exclusions using established communication protocols with the FOIA policy analyst who will coordinate as necessary with Branch 6 or 7 of the Office of the Associate Chief Counsel, P&A.

(1) Executive Order 12-958, as amended, incorporates the use of a "Glomar" by a federal agency in response to a request for records. The "Glomar" response provides that: "An agency may refuse to confirm or deny the existence or non-existence of requested records whenever the very fact of their existence or non-existence is itself classified under this order."

(2) A FOIA exemption must apply to information that is being considered for withholding under a Glomar response. A Glomar response can only be used if any responsive records, or evidence that records exist, fall under one of the nine FOIA exemptions. The exemption(s) and support for the use of those exemptions must be documented in the inventory management system case notes. The basis for applying a Glomar response must also be documented in the inventory management system case notes.

(3) A Glomar response is not appropriate when the FOIA request is imperfect.

(4) In employing "Glomarization," agencies must be careful to use it only to the extent that is warranted by the terms of the FOIA request at hand. For a request that involves more than just a law enforcement file, the agency should take a bifurcated approach to it, distinguishing between the sensitive law enforcement part of the request and any part that is not so sensitive as to require "Glomarization."

(5) Appeal rights are provided to the requester when a Glomar response is used.

(1) Investigatory files include returns and return information compiled for law enforcement purposes.

(2) Returns and return information are only available, under the FOIA, to those taxpayers and requesters who meet the criteria contained in IRC 6103(e) and/or IRC 6103(c). The following instructions apply to those requesters who meet the criteria under IRC 6103(e) and/or IRC 6103(c). See IRM 11.3.2, Disclosure to Persons with a Material Interest, and IRM 11.3.3, Disclosure to Designees and Practitioners.

(3) A FOIA requester may not access the return information of another individual by relying on the provisions of IRC 6103(h)(4). Third-party return information, reviewed in response to a FOIA request, must be withheld under section 6103(a) regardless of any item or transactional relationship test. If a taxpayer requests their own open case file and third-party return information is contained therein, the third-party return information must be withheld using FOIA exemption (b)(3) in conjunction with IRC 6103(a).

(4) Records or information in open investigatory files, or portions thereof, may be exempt under (b)(7)(A) through (b)(7)(F). The other exemptions provided by the FOIA may be applicable to some portions of the records, depending on the specific records involved. In some cases, exclusions under section (c) may be used. See IRM 11.3.41.13.6.2, Exemptions and Exclusions.

(5) Generally, when asserting exemption (b)(7)(A), the (b)(3) exemption will also apply as a basis to withhold the records. The statutory basis for the (b)(3) exemption is IRC 6103(e)(7). IRC 6103(e)(7) requires the IRS to withhold return information relating to the taxpayer/requester unless the Secretary of the Treasury or their delegate has determined that disclosure would not seriously impair federal tax administration.

(6) Generally, do not assert FOIA exemptions to deny records that would otherwise be available to the taxpayer during the course of an administrative proceeding (i.e., audit). However, see (3) above.

(7) Do not make a blanket denial asserting the (b)(3) and/or (b)(7)(A) exemptions when processing a FOIA request for records relating to an open civil or criminal investigation.

(8) A line-by-line review is usually necessary to determine whether a particular record is exempt in full or in part from disclosure under the (b)(3) and/or the (b)(7) exemptions.

(9) Records of a taxpayer's own statements can seldom be withheld; do not attempt such withholding unless justified by the circumstances in a specific case. The agency has the burden of convincing courts of the interference caused by the full or partial release of memoranda of interviews with taxpayers. Evaluate the release of memoranda of interviews with taxpayers and the underlying IRS employee's notes on a case-by-case basis as follows:

1. Examine the memorandum to determine whether its disclosure, or any portion of it, could reasonably be expected to interfere with enforcement proceedings.

2. Document in case history notes or redaction indexes specific line-by-line identification of contemplated interference, accompanied by the justification for such interference.

3. Examples of the types of particularized line-by-line identification of contemplated interference may include admissions or confessions of the taxpayer or conflicting or contradictory statements, the disclosure of which would permit the taxpayer or their authorized representative to develop explanations negating the impeachment value of such admissions, confessions, or statements.

4. In contrast, do not rely on general statements that disclosure of the memoranda, or any portions thereof, could reasonably be expected to interfere with enforcement proceedings or provide a “road map” to or reveal the “scope and direction” of the IRS investigation to document the risk of interference. The function must articulate how disclosure of each item of information could cause the specific harms recognized in exemption (b)(7).

5. Typically, the introductory and biographical sections of these memoranda may not be withheld.

(10) The following classes of records are available to the taxpayer requester or authorized representative(s):

• Transcripts of verbatim statements or affidavits taken from and signed by the subject taxpayer or authorized representative(s).

  Note: IRS employee notes of an interview with the taxpayer may be exempt from FOIA disclosure to the extent that the notes reveal the employee’s thoughts, opinions, or analysis of the questions or answers at the interview.

• The subject taxpayer's prior criminal record after ascertaining its releasability from the agency from which it was obtained.

• The taxpayer's tax returns without IRS employee marginal notations.

  Example: A return containing markings made to illustrate or highlight those items which the assigned IRS employee considered significant to the investigation may be partially or fully withheld.

• Correspondence between the taxpayer and the IRS or material originally submitted voluntarily by the taxpayer.

• Transcripts of accounts of the taxpayer.

• News clippings relating to the taxpayer except in limited circumstances where a selection of articles reveals areas of interest or may identify a related party in a separate investigation.

• Summonses or other records, copies of which were provided to the subject taxpayer in the course of the investigation.

• Transmittals such as routine standard forms used to request records, or case transfers.

• File debris and any other seemingly innocuous items like folders and routine forms which, if released, would not indicate the scope or direction of an investigation.

• Any other items, the release of which is not prohibited by statute and may be released without adverse effect in the opinion of the IRS employee in charge of the case in coordination with Counsel.

(11) When a requester seeks a compliance file, open or closed, that includes the records of other taxpayers, the third-party records must be redacted. Examples of these files include TFRP files and Preparer Penalty files. Even though documents containing the third-party return information may have been released during the compliance proceeding, Disclosure personnel do not have the authority to re-release them in response to a FOIA request. Audit reports, explanations of adjustment workpapers, etc., must be closely reviewed and any third-party return information, or data that would identify tax administration pertaining to a third party, must be redacted prior to release, citing FOIA exemption (b)(3) in conjunction with IRC 6103(a).

(12) References to an employee’s leave usage found in history notes or other areas of an open compliance file may be released. Consider the personal privacy interests of exemption (b)(6) and (b)(7)(C), if applicable.

(13) Records in System of Records Treasury/IRS 46.002, CIMIS and Case Files, may be available in response to a FOIA request. Although CIMIS is exempt from the access provisions of the PA, Disclosure personnel must consider releasing records in response to a FOIA request.

1. Release of CIMIS records will only be considered in consultation with the assigned special agent. CI guidelines state that the special agent in charge or the assistant special agent in charge is responsible for reviewing the CIMIS record before it is forwarded to disclosure for release.

2. If the requester is not aware of the investigation, disclosure personnel will consider using FOIA exclusion (c)(1). See IRM 11.3.13.5.3.1, Exclusion (c)(1).

3. If the requester is aware of the investigation, disclosure personnel will request and consider the special agent's recommendation regarding release of CIMIS information.

4. Any information redacted must be referenced to a specific provision and the facts of each case must provide the rationale for the redaction.

5. Any determination not in accordance with the recommendation of the SAC requires DM involvement. The DM must discuss any recommended changes to the withholding recommendations of the special agent (SA). The DM should not make any release determinations without concurrence from the SAC. If an agreement cannot be met, Counsel involvement is required using established communication protocols.

(14) For other records, Disclosure personnel in consultation with affected law enforcement personnel and/or Counsel, must determine whether disclosure meets the criteria of (b)(7).

(15) The IRS employee assigned to the case may be aware that a specific investigation involves circumstances which may require a greater or lesser level of disclosure. Such special circumstances shall be discussed prior to the DM's determination.

(16) Facts that could affect the level of disclosure in a particular case include:

1. The submission or use of falsified records by the taxpayer or the possible use of the records for impeachment purposes during any judicial proceeding.

2. Involvement of organized crime or narcotics figures.

3. A record of violence on the part of the taxpayer that indicates the possibility of threats toward IRS employees or other persons, or prior record of crime involving assaults.

4. Attempts to bribe or attempts to threaten the investigating officials.

(17) When conference call-in numbers and access codes are found in case files, redact them citing the (b)(7)(E) exemption. See IRM 11.3.41.13.6.2.3, Exemption (b)(2).

(1) If disclosing the records to the requester will harm an ongoing investigation and making copies for Disclosure personnel would also impair the investigation because it would significantly interrupt the efficient conduct of the investigation, the function with control over the records must make a written attestation and provide it to Disclosure personnel. Disclosure personnel will include the attestation in the FOIA case file. The attestation must contain:

1. Employee name, title, and phone number,

2. Approximate volume of records (number of file cabinet drawers, boxes, pages etc.),

3. Location of records,

4. Other contact name, title, telephone number (i.e., Supervisor or Administrative personnel who would be able to locate the records),

5. Statement that disclosure of the records could reasonably be expected to interfere with enforcement proceedings and that copies of all records to be withheld from the requester are being provided at this time to the Disclosure employee or will be provided to the Disclosure employee if the requester files an administrative appeal or judicial complaint pertaining to the FOIA determination,

6. Assurance that the FOIA search request has been noted in the investigative file, and

7. The signature of an IRS or Chief Counsel supervisor who has the authority to withhold return information under IRC 6103(e)(7) as found in Delegation Order 11-2, found in IRM 1.2.2.12.2, Delegation Order 11-2 (Rev. 4), Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents.

(2) The assigned Disclosure employee will advise the requester that responsive records in an approximate volume are being withheld pursuant to the appropriate FOIA exemption.

(3) The function making the determination that disclosure could harm the government's case may provide a complete copy of the records being withheld to the Disclosure employee or must state in the documentation described above that a complete copy of the withheld documents will be kept available and will be provided if the requester files an administrative appeal or judicial complaint in the FOIA matter. The IRS must be able to identify any documents withheld. Therefore, if the function does not provide copies of the withheld records to the Disclosure employee, it is imperative that the function clearly identify within its file which documents were withheld in response to the FOIA request, and that this identification be maintained for the life of the file. None of the withheld documents may be destroyed sooner than called for in Document 12990, Records Control Schedules (RCS), controlling FOIA records, and case documents received or developed subsequent to the FOIA request must be distinguishable from documents withheld.

(4) The function with control of an open and ongoing case must carefully weigh the administrative burden of providing the copies with its response to the search request against the burden of maintaining the segregation within its file between the withheld documents and newer material added as the case continues. An issue to consider is the possibility that the requester will make additional requests for the file, which will require the function to separately identify the documents responsive to each FOIA request.

(1) Make all efforts to meet the statutory 20-business daytime limit for response. Send all required extension letters, including those needed for deadlines occurring during absences from the office.

(2) The FOIA (at 5 USC 552(a)(6)(B)(i)) provides for an additional 10 business days to respond if Disclosure personnel notify the requester in writing that the IRS needs more time to:

1. Search for and collect the requested records from other locations separate from the responding office (i.e., FRC),

2. Search for, collect, and review a large volume of records which are, or may be, responsive to the request,

3. Consult with another agency or Treasury bureau which has a substantial interest in one or more of the responsive records, or

4. Consult with business submitters to determine the extent of proprietary information.

(3) When extension letters are needed consult the table below to determine the requirements:

(4) The letter requesting the initial voluntary extension of time is required even if the requester agreed to allow additional time to respond during personal or telephone contact. It is important to notify the requester in writing that they have a right to file for judicial review to obtain a response. Additionally, notify the requester that the court may find that the IRS's failure to comply with the statutory response date is justified if the requester refuses to consider limiting the scope or to accept a reasonable alternate time frame for response.

(5) Send a subsequent extension letter to request additional time beyond the anticipated closing or follow up date provided in the prior extension letter. The subsequent extension letter must include information as to the status of the request (i.e., reviewing voluminous records). Review the Managerial Review of FOIA Extension Letters memo, which can be found on the Disclosure SharePoint site (Disclosure Communication Resources>Memos):

1. It is not necessary to send a subsequent voluntary extension letter when notifying the requester in person or by telephone, but you must document case notes with the following information:
   1. Date of verbal contact
   2. Name of the requester and title, if applicable
   3. Discussion of limiting the scope of records, if applicable
   4. The details of any scope limiting agreement and the new voluntary extension date

   Note: If the requester agrees to revise the scope of the request, confirm the details of the agreement in a letter to the requester and keep a copy in the electronic case file.

   Note: Consider providing an interim response when sending an extension letter, if applicable. See IRM 11.3.41.13.7.2, Interim Response Letters.

2. Send the Subsequent Extension letter if the request provides no phone number and you cannot locate one from internal or external sources.

(6) Where unusual circumstances require more than 30 calendar days to respond, Disclosure personnel must review open cases, as often as necessary, and take any appropriate processing actions to progress the case toward closure, to send additional extension letters, or to provide a status update to the requester, if needed. Record these reviews and any follow-up activity, in the history notes. For example, record contacts with the function regarding case search or review status.

(7) Disclosure caseworkers must ensure any extension and revised due date fields are updated in the inventory management system when extension letters have been sent.

(1) An interim response letter should be issued to requesters when it is appropriate. The Department of Justice Office of Information Policy issued guidance on making interim responses during the processing of FOIA requests. An interim response letter should be provided when some records are available rather than waiting until all records are located and processed.

(2) Do not send Notice 393, Information on an IRS Determination to Withhold Records Exempt from the Freedom of Information Act-5 USC 552, with the interim response letter. Notice 393 should be sent with the final response letter, if applicable.

(3) Contact information for the Office of Government Information Services (OGIS) and the FOIA Public Liaison must be included in the interim letter. See IRM 11.3.13.6.5, FOIA Public Liaison, and IRM 11.3.13.6.6, Office of Government Information Services (OGIS), for additional information on the OGIS and FOIA Public Liaison procedures.

(1) The FOIA provides for expedited processing if the requester asks in writing and demonstrates a compelling need for the information.

(2) A compelling need may exist when:

1. Failure to obtain the records on an expedited basis could reasonably be expected to pose an imminent threat to the life or physical safety of an individual,

2. The information is urgently needed by an individual primarily engaged in disseminating information in order to inform the public concerning actual or alleged federal Government activity; or

Note: See 26 CFR 601.702(c)(6) for details about who qualifies as an individual primarily engaged in disseminating information and what situations may meet the compelling need requirement.

3. Failure to obtain the records quickly could cause a loss of substantial due process rights.

(3) A request for expedited processing must include a detailed explanation of the circumstances creating the compelling need. The explanation must be sufficient to enable Disclosure personnel to determine whether the asserted need meets the statutory or regulatory requirements. The requester must certify that the statement of compelling need is true and correct to the best of their knowledge and belief. A requester may ask for expedited processing at the time of the initial request for records or at any later time.

(4) A notice of the determination to grant or deny expedited processing must be provided within 10-calendar days after receipt of the request. The letter must be signed by the DM or designee. If the request for expedited processing is denied, provide a Notice 393, Information on an IRS Determination to Withhold Records Exempt from The Freedom of Information Act-5 U.S.C 552, with notification of the denial. Contact information for the Office of Government Information Services (OGIS) and the FOIA Public Liaison must also be included in all responses denying a request for expedite processing. See IRM 11.3.13.6.5, FOIA Public Liaison, and IRM 11.3.13.6.6, Office of Government Information Services (OGIS), for additional information on the FOIA Public Liaison and procedures.

(5) If a caseworker will close a case before the 10-calendar day requirement, the determination to grant or deny expedited processing is moot and no determination to grant or deny the expedited processing is required to be made. Pattern language should be used to advise requesters that the request for expedited processing was not considered.

(6) The pattern letters have language for responding to requests for expedited processing.

(7) Document all actions and expedite processing determinations in the inventory management system.

(1) BSA provisions found in Title 31 of the USC require that certain currency transactions and other financial information be reported to the Secretary of the Treasury. The FinCEN has jurisdiction over these reports. They are:

1. FinCEN Form 101, Suspicious Activity Report by the Securities and Futures Industries

2. FinCEN Form 102, Suspicious Activity Report by Casinos and Card Clubs

3. FinCEN Form 103, Currency Transaction Report by Casinos (CTRC)

4. FinCEN Form 103-N, Currency Transaction Report by Casinos Nevada (CTRC-N)

5. FinCEN Form 104, Currency Transaction Reports (CTR)

6. FinCEN Form 105, Report of International Transportation of Currency or Monetary Instruments (CMIR)

7. FinCEN Form 107, Registration of Money Services Business (RMSB)

8. FinCEN Form 110, Designation of Exempt Person (DOEP)

9. FinCEN Form 111, Suspicious Activity Report (SAR)

10. FinCEN Form 112, Currency Transaction Report (CTR)

11. FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR)

12. TD F 90–22.1, Report of Foreign Bank and Financial Accounts (FBAR)

13. TD F 90–22.47, Suspicious Activity Report (SAR) for Depository Institutions

14. TD F 90–22.53, Designation of Exempt Person

15. TD F 90–22.56, Suspicious Activity Report by Money Services Business

16. Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.

(2) A FOIA request seeking access to the specific FinCEN reports listed in (1) must be processed by FinCEN. Direct requesters to submit a FOIA request to:
Freedom of Information Act Request
Financial Crimes Enforcement Network (Disclosure Office)
P.O. Box 39
Vienna, VA 22183

(3) When processing a FOIA request seeking access to FinCEN information related to IRS compliance activities, (i.e., an FBAR examination) cite FOIA exemption (b)(3) in conjunction with 31 USC 5319 to deny access to these Title 31 reports. Also cite FOIA exemption (b)(3) in conjunction with 31 USC 5319 to deny access to information extracted from these reports, unless the information has been used in a tax administration case (see (4) below).

(4) If a FOIA request is made for tax investigatory files, which may include CTRs, CMIRs, FBARs, or SARs, or information extracted from these reports, the determination to withhold or release the reports or information depends on the status of the underlying investigation and the effect, if any, of disclosure to the taxpayer under investigation. Use the following information to determine whether BSA data may be released pursuant to the FOIA:

1. If disclosure of the Title 31 reports or information extracted from the reports will interfere with ongoing tax enforcement proceedings, assert exemptions (b)(7)(A) and (b)(3), in conjunction with IRC 6103(e)(7). Do not assert 31 USC 5319. Treat the information extracted from these reports in the same manner as other return information contained in the tax investigatory file.

2. If disclosure of the Title 31 reports or information extracted from these reports will not adversely affect ongoing tax enforcement proceedings, assert exemption (b)(3) in conjunction with 31 USC 5319 except as noted in (c) below.

3. If history notes, underreporter documents, revenue agent reports, or other documents used to sustain an assessment include information from the reports, release the information unless an appropriate official determines that disclosure will impair tax administration under IRC 6103(e)(7). If the appropriate official makes an impairment call, assert FOIA exemption (b)(3) in conjunction with IRC 6103(e)(7) and (b)(7)(A).

   Note: During ongoing tax enforcement proceedings, if a taxpayer does not invoke FOIA, the case agent may disclose investigatory material, including Title 31 reports or information extracted from these reports, unless the proper official determines that disclosure will adversely affect ongoing tax enforcement proceedings under IRC 6103(e)(7).

(5) Title 31 investigatory files, other than the CTRs, CMIRs, FBARs, or SARs themselves, or information extracted from these reports, are not exempt from access under 31 USC 5319 and FOIA exemption (b)(3). Evaluate requests for investigatory files related to “pure” Title 31 investigations under applicable FOIA exemptions (i.e., (b)(7)(A)). Money laundering cases (i.e., most 18 USC 1956 and 1957 cases) follow these same rules.

(1) Microfilm transcripts and similar records sometimes included in Collection, Examination, and CI enforcement action files contain information about taxpayers other than the taxpayer to whom the file pertains. This results from the physical limitations of microfilm copying equipment or other reasons not related to the administration of the case. These records require special consideration as follows:

1. Withhold extraneous information contained in the file because it is third-party return information that the law prohibits disclosing.

2. When withholding such extraneous portions of records, cite no exemptions if the material is not within the scope of the request. If such information is the only material not disclosed, this is considered a grant-in-full for reporting purposes. When the request seeks only information about the requester, the extraneous information is not within the scope of the request.

3. When the request seeks "everything in the requester's file" or similar wording, consider the third-party return information to be within the scope of the request and withhold pursuant to exemption (b)(3) in conjunction with IRC 6103(a), (b)(3) in conjunction with IRC 6103(e)(7), and/or (b)(7)(C).

(1) Foreign government files, sometimes known as international tax information, include information obtained from a foreign government under a treaty with the US or a Tax Information Exchange Agreement (TIEA).

(2) When searching for responsive documents, international information can be identified in various ways. There may be a stamp on the information that reads "Treaty," or the RA assigned to the case may indicate that the information is treaty information. The FOIA request may also ask for "information received from (country name)."

(3) Responses to these requests require coordination between Disclosure personnel, the RA who conducted the examination and the Large Business and International (LB&I) Division’s EOI function.

(4) Disclosure caseworkers will alert their DM when they receive these types of FOIA requests and document the case file appropriately.

(5) The Disclosure caseworker will obtain the examination file from the RA handling the case.

(6) The RA will provide a copy of the exam file and make the initial determination on the release of treaty information. This is in addition to any recommendations from the RA on other (non-treaty) information in the file.

(7) If the RA determines that some of the treaty information is releasable, Disclosure caseworker or their manager will contact EOI directly to share the RA’s recommendations and obtain EOI review and written concurrence.

(8) If the RA determines that all of the treaty information should be withheld, the RA will provide a written recommendation. Disclosure will work with the RA to determine the applicable FOIA exemptions, i.e., (b)(3) in conjunction with IRC 6103(e)(7) and (b)(7)(A). The Disclosure caseworker must contact EOI directly to share the RA’s recommendations and to request a written recommendation of other applicable FOIA exemptions (i.e., (b)(3) in conjunction with IRC 6105).

(9) Requests concerning international tax issues that are not for a specific taxpayer will be worked by a TLS.

(1) The public may access "written determinations" and "background file documents" pursuant to IRC 6110. These documents are not subject to FOIA. These terms are defined in IRC 6110(b)(1) and (b)(2) respectively. See CCDM 37.1.1, Written Determinations Under Section 6110, regarding processing requests pursuant to IRC 6110.

(2) CCA issued on or after January 1, 1986, are available for public inspection through the FOIA Library and caseworkers may direct requesters seeking CCA to the FOIA Library.

(3) If the requester's own written determination is located within their administrative file, processed in response to a FOIA request (i.e., in the Examination file), Disclosure personnel must coordinate release of that record with a TLS, or the Chief Counsel attorney if identified in the administrative file, to ensure that any copy released to the requester is in compliance with Chief Counsel release recommendations.

(4) When a taxpayer makes a request for an investigative file pursuant to the FOIA, and a third-party written determination (example: CCA, PLR or Technical Advice Memoranda (TAM)) is located within the file, deny the written determination documents citing FOIA exemption (b)(3) in conjunction with 26 USC 6103. The requester must have proper authorization to receive third party return information.

(5) If a FOIA requester asks the IRS to issue a ruling or determination letter (as an adjunct to the FOIA request itself), use the following response:
"The FOIA does not require federal agencies to create new records, such as new rulings or determination letters. Additional information is available in 26 CFR 601.201. You may request a ruling or determination letter by following the instructions in Revenue Procedures found on IRS.gov, such as Revenue Procedure 2013-8, for rulings related to issues under the jurisdiction of the Tax Exempt and Government Entities division of the IRS (the IRS issues new Revenue Procedures at the beginning of each year to reflect any changes since the previous issuance). The Revenue Procedures also explain the user fee schedules for letter rulings and determination letters. The current Revenue Procedures are published under the Administrative Heading in the first Internal Revenue Bulletin (IRB) of the calendar year."

(1) Contractors (Business Submitters/Vendors) provide information to the IRS that may contain trade secrets and commercial or financial information that is privileged or confidential. The IRS routinely receives FOIA requests for this information and must give the contractor the opportunity to provide a detailed statement of any objections to the release of the contract records.

(2) Disclose business information provided to the IRS by a business submitter only as allowed by regulation. Carefully follow the provisions of 26 CFR 601.702. Generally, they require prompt written notification to submitters of business information that the IRS has received a FOIA request for that information and the details of any proposed response. Further, the IRS must give business information submitters the opportunity to provide a detailed statement of any objections to disclosure within 10 business days. Attempt to contact the submitter to ensure their receipt of the inquiry if you receive no response within the allotted time.

(3) Contract proposals are statutorily exempt from disclosure under FOIA (unless the proposal is incorporated by reference into the contract between the IRS and the vendor) and must be withheld using FOIA exemption (b)(3) in conjunction with 41 USC 4702.

1. This statute applies only to contractor proposals (technical, business, management, and cost proposals) submitted in response to a solicitation for competitive bid (Request for Proposal or RFP).

2. The statute also provides protection for a proposal submitted by the successful bidder, provided the language in the proposal is not actually incorporated in, nor referred to in, the contract. Base the determination to assert the (b)(3) exemption on whether the language in the proposal is incorporated into the contract.

(4) Give considerable weight to a business submitter's objections to disclosure unless they clearly conflict with legal precedent or obviously lack merit.

(5) If you make a determination to release some or all of the business information over the objections of a business submitter, notify the business submitter in writing of the:

1. Reasons for not sustaining the objections to disclosure,

2. A description of the business information to be disclosed, and

3. The anticipated disclosure date (not less than 10 business days after the mail date of the letter notifying the business submitter). Provide a copy of the notification letter to the FOIA requester at the same time, unless prohibited by law.

(6) Notify business submitters whenever a requester brings suit seeking to compel disclosure of business information covered by 26 CFR 601.702.

(7) FOIA requests for IRS contracts are worked by the TLS. See IRM 11.3.41.17.3, Contracts.

(1) A taxpayer or authorized representative may seek access to campus assessment records. These requests may contain language with one or more of the following phrases:

• All my information in system of records 24.030

• My Form 23-C and/or RACS006 document

• Copies of the Form 4340, Certificate of Assessments and Payments, prepared about me

• My section 6203 information

• The Summary Record of Assessment and all supporting documentation

• My summary of account

(2) Occasionally, requesters submit FOIA requests for assessment materials to use the prospective responses in the context of IRS enforcement activities. A response that merely advises the requester that “there is no Form 23-C with your name on it” opens the door for the requester to assert that the IRS has not made a valid assessment when challenging a statutory notice of deficiency. Use approved pattern correspondence to ensure correct and standard responses.

(3) Work FOIA requests for assessment information and provide responsive records following the procedures listed in IRM Exhibit 11.3.41-19, Procedures for Processing Requests for 23C/RACS006, and using approved pattern language/letters in all responses to ensure that:

1. The response clearly explains that the combined RACS006 information and the information in the transcript meet the legal requirement of IRC 6203 and are the equivalent of what was requested.

2. The response explains that because 23C and Revenue Accounting Control System (RACS) documents are not retrieved by taxpayer name or identifying number, they are not subject to the PA and the IRS will process all requests for these documents under the FOIA and bill using the fee provisions of that statute.

(4) If it appears the requester does not understand the IRS procedures on assessments, Disclosure personnel will include approved pattern language in the response letter.

(5) Research IDRS for any and all assessments for the tax years requested. Use the DLN for the TC associated with the assessment, including but not limited to TC 150, 290, 300, 196, 360, etc.

1. Search both the MF and the Non-Master File (NMF) for records responsive to the request. NMF records are available through the ANMF system. Research the ANMF database for each request to ensure a complete search for all assessments.

2. Prepare Form 13906, Disclosure Search Request for Accounting Records, and fax it to the appropriate campus(es) to request assessment documents. See IRM Exhibit 3.17.244-7, Manual Assessment Contacts, for a list of Campus Accounting Records contacts.

(6) If the requester asks for Form 23-C/RACS006 or Summary Record of Assessments and the supporting documents, provide the Form 23-C/RACS006 with a TDS transcript as the supporting document under IRC 6203.

(7) If the requester asks for the documents that support an assessment made on their account, the Administrative file (Exam, AUR, SFR, Collection, etc.) is the correct supporting documentation to provide.

(8) Since there may be more than one assessment involved, or more than one tax year involved, you may have to send Form 13906 to more than one campus.

(9) In all instances, word your response to the requester carefully, whether by telephone or in writing. Even though Form 23-C is rarely used, and there is generally no identifying information on either the signed RACS Automated Summary or the paper Form 23-C, avoid making statements like "there are no records responsive to your request."

(10) Request the preparation of Form 4340, Certificate of Assessments and Payments, by completing Form 4338, Information or Certified Transcript Request. Submit to the Compliance and Accounting function in the appropriate Campus. See the RRR document on the Disclosure SharePoint site for the appropriate campus contact. See also IRM 3.17.243.6.2, Form 4340 Certificate of Assessments, Payments, Other Specified Matters. Do not provide a certified Form 4340 in response to a FOIA Request. Specifically state in the comments area of the Form 4338, "Do not sign and do not certify." See IRM 11.3.41.13.8.37, Requests for Certified Copies of Records.

(11) If you receive a letter seeking record of assessment transcripts under IRC 6203 that does not cite FOIA, do not process it using FOIA procedures. In Revenue Ruling 2007-21, the IRS issued formal guidance stating that the IRS is not required to provide information in any particular form when responding to a taxpayer request for proof of assessment. The revenue ruling goes on to state that both Form 4340, MFTRA- X or similar documents contain the information required by 26 CFR 301.6203–1. When responding to a request seeking a record of assessment that does not cite the FOIA, use the approved pattern language to refer the requester to the routine agency procedure. See IRM 21.2.3, Transcripts, for additional information for processing these requests.

(1) The IRS frequently uses IDRS transcripts to respond to requests from taxpayers. Questions arise relating to what portions, if any, of responsive transcripts may be released and what information to redact.

(2) This section relates to where protected data appears on certain transcripts, the actions necessary to release the data, the appropriate citations to use to support non- release of certain information and remarks explaining the logic behind the instructions. It includes instructions for:

1. CI Indicators. See IRM 11.3.41.13.8.8, CI Indicator.

2. DIF Score, DIF Level, DAS Score, SERFE Indicator, and the UIDIF Score. See IRM 11.3.41.13.8.9, DIF, DAS, and UIDIF Score, SERFE Indicator.

3. Resource Workload and Management System (RWMS). See IRM 11.3.41.13.8.10, RWMS Score.

4. Informant Claim Examination (ICE) indicator. See IRM 11.3.41.13.8.11, ICE Indicators.

(3) Make determinations to redact the Potentially Dangerous Taxpayer (PDT) or Caution Upon Contact (CAU) indicator on a case-by-case basis.

(4) Do not redact transactions that are dated after the received date of the request as out of scope/outside the scope/non-responsive of the request.

(5) Review carefully the type(s) of tax and the tax periods specified on POAs or other disclosure authorizations in cases involving a taxpayer's designee or business relationships such as partnerships to ensure that any information released is authorized.

(6) In cases involving married taxpayers, be alert to changes in marital status and to different spousal combinations for recently married, divorced, or separated taxpayers. Taxpayer entity information on the primary SSN automatically updates for subsequent year filings. This information can include filing status, filing history, SSNs of previous and/or subsequent spouses, etc. Carefully review information requests for a previously filed joint return from a separated or divorced spouse to protect the confidentiality of the other taxpayer's current information.

(1) The "Z" or "-T" freeze and transaction codes in the 900 series may need redaction, if present. These indicators and codes are found in the body of TXMODA, MFTRA, ACTRA, ENMOD, IMFOLT, and BMFOL prints.

(2) If the taxpayer is aware of the investigation, there is no need to redact. When the codes are present, obtain clearance from CI or contact the SA assigned to determine if the taxpayer has been notified they are under investigation. This applies even if the case is closed. CI may also be aware of potential harms to other cases related to the transcript in some fashion.

(3) If the SA recommends redaction, Disclosure personnel will cite exemption (b)(7)(E).

(4) If the taxpayer is not aware of the investigation and the SA indicates that redacting the code and citing exemptions would harm the investigation, you may consider excluding the information pursuant to the provisions of 5 USC 552(c)(1). See IRM 11.3.13.5.3, Record Exclusions. Coordinate any use of the record exclusion through the FOIA policy analyst in HQ.

(1) Do not disclose the DIF, DAS, DIF Level and/or UIDIF scores. Also, do not disclose information containing return selection guidelines. The score of “000” is a potentially legitimate score and must also not be disclosed. In addition to the numeric value, where the term DIF in various forms may appear, such as DIF Category, DIF Formula, DIF Score, DIF Level, DIF Inc Srt, the space following the term, even if blank, must be redacted. Disclosure personnel will cite exemptions (b)(3) in conjunction with IRC 6103(b)(2) and (e)(7), and (b)(7)(E) as authority to protect the DIF, DAS, and UIDIF scores.

(2) Do not disclose the SERFE indicator found in Tax Exempt/Government Entities (TEGE) transcripts. Cite exemption (b)(3) in conjunction with IRC 6103(b)(2) and (e)(7), and exemption (b)(7)(E) as authority to protect the SERFE score.

(1) The Resource Workload and Management System or RWMS score found in IDRS prints, (i.e., TDINQ) is the scoring system used by the Collection function to assign cases. Several factors, including the grade level of difficulty for RO assignment affect the score. Because the numerical score assigned is not a dollar amount tolerance and it’s not governed by national criteria, you may release it.

(1) Informant Claim Examination (ICE) indicators may be found on AMDISA prints which can identify an informant claim. Withhold the ICE indicator as well as the numeric number that follows the indicator and cite exemptions (b)(3) in conjunction with IRC 6103(b)(2) and (e)(7), and (b)(7)(A) as authority to protect the ICE information.

(2) TXMODA and IMFOLT may contain an ICE indicator SPC 0153 with TC 420. Withhold the Special Processing Code (SPC) 0153 citing exemptions (b)(3) in conjunction with IRC 6103(b)(2) and (e)(7), and (b)(7)(A).

(1) Release RTVUE and BRTVU prints even when the “per computer” column contains a different amount from that reported by the taxpayer or is all zeros.

(2) The RTFTP print provides essentially the same information as RTVUE. Provide this transcript except when the FOIA request specifically asks for a RTVUE transcript or the RTVUE is included in documents responsive to a broader request (i.e., for a case file).

(1) PINEX is an IDRS command code used to compute calculations of penalties and interest using both posted and pending transactions. When interest is computed by the MF, PINEX may be used to explain the debit or credit interest calculations when a taxpayer questions those calculations. See IRM 20.2.1.6.3, Command Code PINEX.

(2) Unlike other IDRS command codes which merely request account information, the PINEX command code initiates activity on the taxpayer's account.

1. PINEX generates a notice (Computer Paragraph (CP) 569) which provides the taxpayer with balance due information up to a specified date. The IRS does not retain a copy of this notice.

2. Before sending the notices generated through PINEX, IRS employees must manually review the balances and analyze the accounts to resolve discrepancies. See IRM 20.2.1.6.3.2, PINEX: Hardcopy Notice Verification and Mailing.

3. When a PINEX request is generated, IDRS systemically updates the notice history section of the tax module and automatically delays the next IDRS notice on balance due modules.

(3) Do not generate a PINEX computation for release in response to a FOIA request as it does not provide a copy of an existing record, rather, it causes the creation of new records.

(4) Use the following language in response to a FOIA request seeking PINEX information:
"Your FOIA request appears to ask for documents that concern your personal liability to pay federal income tax. PINEX is a computer command code used to generate a Notice 569, Penalty and Interest Explanation, in response to a taxpayer’s questions about penalty or interest calculations in a Collection proceeding. The IRS does not retain a copy of the Notice. Thus, your request does not identify existing records but is a request for the creation of personalized and specific statements concerning your tax liability. The FOIA gives individuals the right to have access to existing agency records. It does not require agencies to create records in response to a request. There are no documents responsive to your request. If you have questions about a balance due on your tax account, you may contact the IRS toll free number at 1-800-829-1040 to discuss your specific tax situation. Included is a Form 4506-T which you may use to order transcripts of your account."

(5) Close the request as imperfect if the only item requested was a PINEX. Like all imperfect requests, do not include a Notice 393, Information on an IRS Determination to Withhold Records Exempt from The Freedom of Information Act - 5 U.S.C 552.

(1) PATRA-D is an IDRS command code that is used to obtain a list of any disclosures of a taxpayer’s return or return information.

(2) PATRA-P is an IDRS command code that is used to obtain a list of any disclosures of a payer’s master file. This is rarely, if ever, requested.

(3) See IRM Exhibit 2.3.34-1, Command Code PATRA, as a resource for input guidance of the PATRA command code.

(4) Do not refer PATRA requesters to use Form 4506-T, Request for Transcript of Tax Return. PATRA is not available through routine agency procedures.

(1) Requests for IDRS records that have been removed to retention require a reasonable search including moving a tax period back to the MF through the appropriate IDRS command code. Neither the research required to move the account to the MF to generate the transcript nor the number of days required to accomplish that movement results in an unreasonable search effort. The act of recovering the record is merely a way to retrieve information that is not at hand and does not create new records. However, see IRM 11.3.41.13.8.13, Penalty and Interest Notice and Explanation (PINEX), above, regarding requests for PINEX transcripts.

(1) FOIA requests may be received from unrelated third parties for Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, written determinations concerning Form SS-8. Such requesters will be advised that Form SS-8 written determinations do not fall within the auspices of the FOIA, but rather IRC 6110. If they wish to pursue their request for a Form SS-8 written determination, they must make an IRC 6110 request.

(2) FOIA requests from first-party requesters seeking copies of Form SS-8 and attachments or a Form SS-8 case file, refer to the RRR on the Disclosure SharePoint site for the names and contact information of individuals that will assist in the retrieval of the Form SS-8 records.

(1) Risk analysis reports and related records and background papers are assessments of the security afforded to information and assets in the custody of the IRS. They may also include recommendations for maintaining appropriate levels of protection or discuss specific system vulnerabilities. Disclosure of the content of such records could contribute to the threat of loss or destruction or compromise data contained in IRS systems.

(2) Prior to release, due to the sensitivity of the risk analysis and related records, discussions with the owner of the record to ascertain the harm in releasing is required. To the extent the records, if released, would pose a harm to the IRS’s enterprise network or other data systems, the records will be denied using exemption (b)(7)(E), as such harm would impair the effective administration of the tax laws. The caseworker must ensure a person in proper authority has determined the harm in release.

(3) Because of the sensitive nature of risk analysis reports and related records, any FOIA request for these reports and the records pertaining to it will be assigned to a field TLS. The field TLS will coordinate with the Office of the Chief Risk Officer prior to release of records, if applicable.

(1) Executive Performance Agreement, Other Gov TDF 35-07, Catalog Number 51075R, are available to the public when edited pursuant to exemption (b)(6) to prevent any unwarranted invasion of personal privacy.

(1) FOIA requests for "who has accessed my account" or for the "Audit trail of my SSN" can be researched through the Security Audit and Analysis System (SAAS). SAAS collects, stores, and reports audit trail data for the investigation of instances of Unauthorized Access (UNAX) violations against IRS computer systems, including IDRS.

(2) The system can retrieve audit trail extracts using taxpayer TINs as well as employee SSNs or Standard Employee Identification (SEID)s. Retrieving an IDRS audit trail is a quick process and should take no more than a couple of days, even if requesting many years. Contact Cyber Security Operations for the actual personnel time and effort required to satisfy the FOIA request.

(3) To retrieve the SAAS audit trail extract, Disclosure personnel will prepare Form 9936, Request for Audit Trail Extract. The form must list all calendar time periods/years and all campuses to be searched in response to the FOIA request. Forward the form to Cyber Security Operations for processing. Refer to the RRR on the Disclosure SharePoint for additional information.

(4) The SAAS will not produce an audit trail listing accesses pertaining to specific tax periods but will search on the taxpayer's TIN and capture accesses to the taxpayer's account over a period of time. For example, a request pertaining to accesses between January 1, 2009, and December 31, 2011, will return a listing of all tax periods accessed between the two dates, in chronological order.

(5) If the FOIA request is for accesses pertaining to a specific tax year/period, request an audit trail for accesses starting January 1st of that year through the FOIA received date.

(6) Since the IRS can't generate an audit trail pertaining to a specific tax year/period, a power of attorney or a disclosure authorization based on specific tax years/periods will not be sufficient to authorize disclosure of the audit trail to a third party. Only release an audit trail to a third-party requester if the taxpayer authorizes the disclosure of the audit trail pertaining to the specific calendar time period covered.

(7) If the authorization is not sufficient to allow a third-party requester access to the audit trail, contact the requester and ask for a valid authorization or ask for permission to respond directly to the taxpayer. If at all possible, make this contact by phone. Advise the requester that an acceptable consent must authorize the disclosure of “a record of accesses to my tax accounts during the period starting [indicate a specific initial calendar date] and ending [indicate a specific calendar date].”

(8) If you do not receive a proper authorization or an instruction to send the information directly to the taxpayer, close the request as a full denial citing FOIA exemption (b)(3) with 26 USC 6103(a).

(9) Audit trails are available for 6 years after the end of the processing year. If you receive a request pertaining to older periods, advise the requester that there are no documents responsive to the request and close the file.

(10) The audit trail extract consists of a series of alphabetic and numeric characters that include the inputting employee's IDRS number, the command code used, the time and date of access, what data was accessed, and the inputting employee's SSN. Other items that may appear on the output as variable data include the tax period and name control. An audit trail key that provides information about the contents of the audit trail is available with the pattern letters language.

(11) Upon receipt of the extract, Disclosure personnel must work with the business function in analyzing and redacting the extract, prior to releasing to the requester. Refer to IRM 10.8.34.5.3.2.1.3, Freedom of Information Act Audit Trail Extract Requests.

1. Locate and redact the SSN of the employee and the violation type citing FOIA exemption (b)(6). Redact any other data exempt from disclosure, consider using FOIA exemptions (b)(3) with IRC 6103(a) and IRC 6103(e)(7), (b)(6), (b)(7)(A), or (b)(7)(C). When necessary, contact the FOIA policy analyst for assistance.

2. Research IDRS to determine if there are any open investigations requiring coordination with the function performing the investigation. Use the additional information on IDRS to apply the normal considerations for deletion or release of the information that would identify the function performing the investigation or the research conducted (i.e., the Employee IDRS number or the command code contained on the extract). Do not consider any of this IDRS information as a responsive document unless it is otherwise requested in the letter.

3. If there is any indication of TIGTA activity (i.e., Office Identifier 96), coordinate with the disclosure officer for TIGTA. There is no need to transfer the request - just obtain input regarding release of the information on the extract. Caseworkers should not contact TIGTA directly. For more information refer to IRM 11.3.13.3.6, Records of Other Treasury Components or Other Agencies, for further guidance.

(12) Clearly advise the taxpayer that this trail of accesses covers only electronic IDRS accesses. Access to other computer systems and to paper records may not have a trailing system in place. Use the approved pattern language in the closing letter and include a copy of the audit trail mentioned in (10) above.

(13) Caseworkers should advise requesters to contact TIGTA, if the requester feels there has been an inappropriate access to their account.

(1) The Office of Personnel Management (OPM), as the custodian of the Official Personnel Folder (OPF) and Employee Performance Folder (EPF) and the authority through which other federal agencies may appoint employees, has issued rules and regulations governing the disclosure of OPF and EPF records. These rules and regulations are found in Part 294 of the Federal Personnel Manual (FPM) (5 CFR 294).

(2) The OPM also has FOIA responsibilities for personnel records maintained by agencies. These responsibilities are detailed in each of the sections describing the various records. Responses to FOIA requests seeking OPF or EPF information will be consistent with OPM regulations at 5 CFR 293 and 5 CFR 297. See IRM 10.5.6.8, Personnel Records, for additional information regarding OPFs/EPFs and their contents.

(3) Disclosure personnel will follow the HCO standard operating procedures. Procedure Number 293-2 at: http://hco.web.irs.gov/PPS/SOP-UOG/TRS-SOP-2.html offers guidance for obtaining the OPF for purposes of responding to a FOIA request.

(4) Contact information for retrieving the OPF information is available in RRR on the Disclosure SharePoint site.

(5) OPFs for current employees (other than Chief Counsel attorneys and Chief Counsel employees located in HQ except for support staff) have been centralized in one location under the jurisdiction of the Kansas City Transactional Processing Center (TPC).

1. Submit search requests in writing through email or fax. Include the name and SSN of the employee and specify what is needed and provide a complete mailing street address along with a contact phone number.

   Caution: Follow privacy and security procedures when sending search requests via email. See IRM 10.5.1.6.8, Email for additional information.

(6) OPF information pertaining to Chief Counsel attorneys or Chief Counsel employees located in HQ, except support staff, whose information is located in Kansas City, is maintained in Washington, DC. Direct search requests to Chief, Payroll and Processing Section, at:

Chief, Payroll and Processing Section CC:FM:LER
Room 4022
1111 Constitution Avenue NW
Washington, DC 20224

(7) If you need the entire OPF, provide your complete name and street mailing address (OPFs cannot be sent to a Post Office Box), along with your phone number for contact.

(8) Generally, direct requests for information on former employees to the following address:

National Personnel Records Center, Annex
1411 Boulder Boulevard
Valmeyer, IL 62295

1. The benefits specialist who handled the employee retirement paperwork retains the OPFs of recently retired employees for twelve to fourteen months, or until completion of the retirement process. In this situation, coordinate requests for OPFs with the benefits specialist.

2. If the request involves a former IRS employee who is now working for another federal agency, refer the requester to the other agency and not to OPM. Notify the requester that the IRS has no responsive records and provide contact information for the new agency. Close the case as a no records response.

(9) Send requests for time and attendance records via secure email to Employee Support Services, Payroll Personnel Section. Include the employee's name and SEID or SSN. Disclosure staff must include their title and the basis for the request. See RRR on the Disclosure SharePoint site for contact information.

(10) If a request seeks a deceased employee's records, a surviving heir cannot invoke common law privacy rights. Decedent's records are available under the FOIA, unless it can be shown that release could cause harm to a survivor's privacy by causing a disruption of their piece of mind.

(11) Requests for employee badge numbers. Section 3705 of the Restructuring and Reform Act (RRA) of 1998 requires that during personal, telephone and correspondence contacts by an IRS employee working tax related issues, a unique identification number must be provided. Employee badge numbers are not required to be provided in response to a FOIA request. Consider FOIA exemption (b)(6) when making a withholding determination.

(12) Requests which have responsive documents containing fingerprint records, must be referred to the originating agency following the procedures in IRM 11.3.41.13.3.10.1, Referrals and Consultations.

(1) The OPM has designated six items of information, pertaining to federal employees, which are generally available to the public. Based on the OPM guidelines, federal agencies must maintain a PIL of all their employees which contains the OPM designated items. A copy of the PIL can be provided under the FOIA. Refer to the Personnel Records job aid found in the RRR on the Disclosure SharePoint site.

(2) The PIL consists of the following six items of information as specified in 5 CFR 293.311, Public Information Listing.

1. Name,

2. Present and past position titles and occupational series,

3. Present and past grades,

4. Present and past annual salary rates (including performance awards or bonuses, incentive awards, merit pay amount, Meritorious or Distinguished Executive Ranks, and allowances and differentials). These may be separately stated, if so requested,

5. Present and past duty stations (the official duty station does not include any flexiplace address or even the existence of a flexiplace work option), and

6. Position descriptions, identification of job elements, and those performance standards (but not actual performance appraisals) which, if released, would not interfere with law enforcement programs or severely inhibit agency effectiveness. See the Position Description guidance found in the RRR on the Disclosure SharePoint site.

(3) The following policies should be adhered to when processing requests for PIL or specific employee request(s):

• The identity and duty station location information of "cyber security" designated positions will be withheld citing FOIA exemption (b)(6), similar to how sensitive positions are currently treated as defined within OPM’s Data Release Policy.

• The "adjusted base salary" information for both "sensitive" and/or "cyber security" designated positions will be partially withheld, only releasing the "base salary" information and withholding the locality pay information citing exemption (b)(6).

• Any personnel information for specific employee request(s) (i.e., named IRS personnel) – pertaining to "sensitive" and/or "cyber security" designated positions, including appointment affidavit/oath of office, etc., will be withheld in full citing exemption (b)(6).

  Note: Request(s) will be processed under normal established procedures for IRS employees not falling within either a "sensitive" and/or "cyber security" designated position (i.e., releasing information consistent with what would otherwise be generally available to the public so long as no privacy concerns are implicated).

  Note: If the employee whose information has been requested uses a pseudonym, and any responsive documents contain the legal name of the employee, withhold the employee’s legal name citing exemption (b)(6).

(4) Do not disclose the specific amounts of performance awards if doing so makes it possible to determine the employee's specific or critical job element average or rating of record. However, the fact of an award may not be withheld even though it may imply an above fully successful performance rating.

(5) OPM has authorized the withholding of the public information items of employees in sensitive positions. Consequently, you must ensure that other records such as office telephone directories do not include information on employees in these positions when released to the public. Criminal Investigation Division provides statistical data to the public on staffing numbers, locations of posts of duty, and salary ranges on an area basis. OPM has designated the following positions as sensitive:

(6) The IRS policy also authorizes the withholding of the public information items of employees in cyber security designated positions. Cybersecurity designated positions are not identified by a specific GS/IR series or position title. Refer to the Personnel Records job aid found in the RRR on the Disclosure SharePoint site for additional information regarding cyber security designated positions.

(7) Disclosure personnel may access the PIL via the IRS intranet.

(8) Access to the PIL database is limited to Disclosure personnel. The names and locations of employees in sensitive positions, cybersecurity designated employees and those employees who have been issued a pseudonym have been "masked" with XXXX from the listing available on the PIL database. The remaining information (items b, c, d, and f of paragraphs (2) and (3) above) is still available on the PIL and can be retrieved by requesting a national PIL. Requests for National PIL are case criteria for assignment to the field TLS.

1. Since the legal names of employees with pseudonyms are not on the PIL, a request may seek information about a current IRS employee who has made contact with the requester and who is not listed on the PIL. If a request pertains to a named employee who is not on the PIL, conduct additional research to determine if the employee has an approved pseudonym or is in one of the sensitive series, including cybersecurity designated employees, to avoid informing the requester erroneously that the individual is not an IRS employee. Conduct IDRS research to determine if there is existing compliance activity, which may help to locate the employee named in the request. In addition, you may contact other employees or management in a post of duty near the taxpayer’s address to locate the employee.

2. If the employee whose information has been requested uses a pseudonym, withhold the employee’s legal name citing exemption (b)(6).

(9) When a FOIA request seeks information about a specific employee, you may notify the employee that their PIL information was requested, how the request will be processed, and if requested, the name of the FOIA requester. The employee may provide information about privacy interests that you may consider, but Disclosure personnel make the final determination about the application of exemptions. It is not necessary to contact employees when a request seeks the PIL of all IRS employees or large subsets thereof (i.e., all employees located in a large office or a given state).

(10) The following types of documents are under the jurisdiction of HCO:

1. Requests for Information Related to an IRS Executive: Requests for IRS Executive information, other than a PIL or an appointment affidavit/oath of office, will be assigned to a field TLS. When processing a request for the information of an IRS Executive, verify on Discovery Directory the executive is an IRS employee (an executive is listed in Discovery Directory in the ES or EX series). Emails or contacts with an IRS Executive should not be done by caseworkers. Follow procedures using an established FOIA functional contact or discuss with the DM.

   Note: The Commissioner is an IRS employee.

2. Requests for the National PIL: For requests for a National PIL of all IRS employees, follow the procedures found in the RRR>Personnel Information.

   Caution: Do not release phone numbers and/or email addresses of IRS employees upon request for fear that the requester will compromise the IRS Enterprise network system, use those emails for various schemes or solicit the purchase of insurance or other items. FOIA exemption 5 USC 552(b)(6) should be used, and the information must not be requested from HCO.

(1) FOIA requests seeking records regarding specific IRS employee information need to be reviewed for employee privacy considerations. Based on the presumption of openness found in the FOIA and the Open Government Act of 2007, a strong articulation of what would constitute a clearly unwarranted invasion of personal privacy must be met when making a withholding determination. See IRM 11.3.41.13.6.2.7, Exemption (b)(6).

(2) Redact the names, signatures, initials, and other identifying details (but not name of office) of lower-level IRS employees when necessary to avoid unwarranted invasion of personal privacy, including the threat of harassment or abuse of the employees and their families.

1. Redact the identities of lower-level employees from law enforcement records, even when their identities are known to the particular requester.

2. Support these redactions with proper case documentation, citing exemption (b)(6) and, when applicable, exemptions (b)(7)(C) and/or (b)(7)(F).

(3) Generally, do not withhold the identities of senior level officials (i.e., those management officials who are heads of office) pursuant to these privacy-based exemptions. However, these employees, if they are the subject of alleged wrongdoing, may have privacy interests that must be balanced against the public’s interest. See IRM 11.3.41.13.6.2.7, Exemption (b)(6), for more on balancing private and public interests. The result of that balancing will depend on the facts and circumstances of an employee case. Employee names in sensitive and/or cyber security designated positions included in responsive documents to non-administrative file requests should be withheld. See IRM 11.3.41.13.8.21, Public Information Listing. Direct any questions about the senior level official status of a particular employee to the FOIA policy analyst.

(4) Refer to the Personnel Records job aid found in the RRR on the Disclosure SharePoint site when processing requests for Standard Form 61 (SF-61), Appointment Affidavit. Ordinarily, do not use the privacy-based exemptions to withhold typed identity information and the signatures of IRS employees shown on SF-61. Generally, the public interest in ensuring proper agency actions by duly sworn employees, as evidenced by the appointment affidavits, outweighs any privacy interest relating to these typed identities and signatures. Usually SF-61 may be released in full for employees that are not currently in sensitive positions and are not currently in a cyber security designated position. If an employee is not in a sensitive position or cyber security designated position, release the appointment affidavit in full with the exceptions below:

• When the requester seeks the appointment affidavit of an employee who uses a registered pseudonym, furnish the appointment affidavit after redacting the real identity (typed identity and signature) of the employee, citing exemption (b)(6).

• When the employee changes their name after signing the appointment affidavit, the public interest in the release of the employee’s former name may be less than the employee’s privacy interest. If release of the former name could cause an unwarranted invasion of personal privacy or a threat of harassment to the employee’s family members, withhold the last name only, citing exemption (b)(6).

(5) Do not redact SEIDs and IDRS numbers from transcripts. The release of an SEID or IDRS number, without a name associated with it, does not constitute an unwarranted invasion of an employee’s privacy nor would it compromise the security of any IRS computer system.

(6) Requests may seek information about an employee by reference to the employee’s unique identifying number (for example, the IDRS Number or SEID) without providing the employee’s name. Advise the requester that the name of an IRS employee associated with a specific identification number is protected under FOIA exemption (b)(6). Do not conduct research to determine which IRS employee has been assigned to any specific IDRS identification number even if the number is assigned to a manager or other IRS employee whose identity would be made known to the requester through normal channels.

(1) The OPM regulations at 5 CFR 294.103 provide guidance on how commercial solicitation firms can obtain access to public information items on employees.

(2) When a commercial solicitation firm files a FOIA request for information on employees, provide the requested public information items in response.

(3) The IRS will not release phone numbers or email addresses of IRS employees upon request for fear that the requester will compromise the IRS Enterprise network system, use those emails for various schemes or solicit the purchase of insurance or other items. FOIA exemption 5 USC 552(b)(6) should be used, and the information must not be requested from HCO.

(1) FOIA requests may come in at any point in the TFRP process. Consider each request based on the current status of the case.

(2) If a FOIA requester mentions other persons liable for the penalty or IRC 6103(e)(9) in the request, segregate the (e)(9) portion and send it to Collection Advisory for response. Use the approved pattern letter language to notify the requester that the information is available under IRC 6103(e)(9), and that you referred that portion of the request to Collection Advisory. Disclosure personnel must process the remainder of the FOIA request.

(3) If the FOIA request is solely for (e)(9) information, refer the request to Advisory for processing and close the case as imperfect. Advise the requester in your response letter that you referred the matter to Advisory for a direct response.

(4) To locate a TFRP file consult the TFRP contact list in the RRR on the Disclosure SharePoint site. TFRP files frequently contain information concerning multiple taxpayers (i.e., employer/corporation, corporate officers, and other potentially responsible persons). When responding to a FOIA request for information relating to the TFRP, the return information of each taxpayer may be released only to that taxpayer.

(5) First or third-party return information cannot be disclosed under IRC 6103(h)(4) in response to a FOIA request. IRC 6103(h)(4) is not an access provision and only IRC 6103(e) can be the basis for release of information in the FOIA context.

(6) For further guidance about processing TFRP files, see IRM 11.3.40, Disclosures Involving Trust Fund Recovery Penalty Assessments.