Disclosure Managers are responsible for administering the FOIA Program. Responsibilities related to processing FOIA requests may involve:

In addition, each Disclosure office should develop sufficient Functional Coordinators or other staff with an adequate level of disclosure experience to constitute a reliable reserve to assist Disclosure Managers in the event that unexpected increases in FOIA requests cause inventories to build up more rapidly than new staff can be developed.

Disclosure Managers have been delegated the authority to make agency determinations. Delegation order 11-2, can be found in IRM 1.2.49.2.This authority includes the responsibility for deciding what is releasable and signing the response letter to the requester. Some authorities can be re-delegated to Disclosure Specialists and Assistants. The re-delegation order can be found at: http://mysbse.web.irs.gov/CLD/GLD/Disclosure/Office/Guidance/Memos/5602.aspx.

Disclosure Managers are authorized to re-delegate the authority to sign partial and full denials to Senior Disclosure Specialists (GS-12) and Disclosure Specialists (GS-11). This authority is limited to only those instances where the Disclosure staff is located in a remote site away from the Disclosure Manager. This re-delegation order can be found at: http://mysbse.web.irs.gov/CLD/GLD/Disclosure/Office/Guidance/Memos/5594.aspx

The role of Functional Coordinators in processing FOIA requests will depend upon local circumstances.

The Functional Coordinator, as the contact point between the Disclosure Manager and the function, will serve in whatever way is necessary to facilitate the disclosure process. As such, he/she will request or secure such functional resources and cooperation as may be necessary. Functional Coordinators may, for example:

As the point of contact in that function, the Coordinator shall provide the following information with each response:

Functional Coordinators may occasionally be called upon to assume the total responsibility (except for signing the response) for responding to selected FOIA requests, subject to Disclosure Manager control and direction. Such assignments may develop the Coordinator's expertise as an adequate backup or as a resource to reduce temporarily excessive inventories.

Requests involving unique FOIA aspects, those requiring multi–office coordination or those having national implications shall be brought to the attention of the Chief, Disclosure, through appropriate channels.

The Chief, Disclosure, may determine that certain cases require special handling and may direct that cases be transferred accordingly. Requests involving the following will be transferred to the Baltimore Disclosure Office:

Information obtained from Interpol may be included in enforcement action files. Coordination with the Chief, Disclosure, is required before releasing Interpol information.

Receipt and control of requests for information under the FOIA include:

The date stamp shall be placed on the request to establish the date the request was received in the Disclosure office. This will allow computation of the statutory 20 day time period for a response or a request for a voluntary extension.

Requests are classified as either Section (a)(1), (a)(2), or (a)(3), depending upon the nature of the information requested.

Section (a)(1) requests are for agency records required to be published in the Federal Register. Requests for IRS Regulations or for Privacy Act System of Records Notices fall under this category.

Section (a)(2) requests are requests for agency records required to be made publicly available for inspection and copying. Requests for Reading Room materials such as IRMs and Field Directives fall under this category.

Section (a)(3) requests are for agency records that are not required to be made available to the public under Section (a)(1) or (a)(2). Requests for tax records or information protected by the Privacy Act fall under this category.

The order of priority for requests seeking records that fall under more than one category is (a)(3), (a)(2), and (a)(1). The request shall be categorized and logged under the highest category of records requested, with (a)(3) being the highest.

The Disclosure Manager or other responsible employee should, wherever feasible, review the request after it is date stamped to designate the assigned caseworker. The request will then be provided to the employee with responsibility for input, foldering, and forwarding to the assigned caseworker.

The establishment of the identity of the requester is an important part of determining the overall validity of the FOIA request. Identity must be established prior to releasing any records which would be available to the requester only, and not to the general public. Examples are tax or personnel records.

If in-person contact is made, the requester may establish his or her identity by presenting either one 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.

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

An individual may also establish identity by presenting a notarized statement swearing to or affirming his or her identity.

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 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)." 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)."

The Disclosure Manager may require additional proof of an individual's identity if it is determined to be necessary to verify the requester's right of access.

Consideration should be given to the consistency of names, addresses, Social Security Numbers 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 11.3.13.5.8(4).

If the request is made in connection with a tax administration matter, an IRS employee (such as the examining agent) may provide verification of the requester's identity if necessary.

Persons requesting records on behalf of or pertaining to another person must provide adequate proof of the legal relationship under which they assert the right to access the requested records. Such requests must meet the requirements of 26 CFR 601.702(c)(5)(iii). Requests for tax records must be consistent with the provisions of 26 CFR 301.6103(c)-1 and IRC §6103(e). A valid Form 2848, Power of Attorney and Declaration of Representative, is sufficient authorization. A Tax Information Authorization (Form 8821) meeting the standards of 26 CFR 301.6103(c)-1(b) is also sufficient authorization.

In the event of multiple requests, it is unnecessary to provide separate documentation of identity for each request. Once the identity of the requester has been established at a local office, that identification should suffice for a continuing series of requests, as long as the thrust of the requests, the address, and the signature of the requester remain constant.

The FOIA provides for the disclosure of "agency records." Not every record within the possession of an agency is an agency record subject to the FOIA. "Agency records" are records that are either created or obtained by an agency, and are under agency control at the time of the FOIA request. Courts have identified four relevant factors to consider when determining whether a record is an agency record:

Records that are not agency records are not responsive to a FOIA request, regardless of whether the subject matter or type of record would otherwise appear to be responsive to the request.

Whenever a request seeks records that originated outside of the IRS, Disclosure personnel will make a determination, after coordination with the record's originator, whether the records are agency records based upon the factors mentioned above.

The Joint Committee on Taxation is authorized to receive information, including returns and return information, from the IRS pursuant to various provisions in the Internal Revenue Code. See IRC §6103(f)(2), IRC §6405, and IRC §8023.

IRC §8021 authorizes the Joint Committee to request information, including returns and return information pursuant to § 6103(f), for the purpose of carrying out its oversight authority. Whenever the Joint Committee corresponds with the IRS under this general oversight authority, it includes a legend on the incoming correspondence that restricts the dissemination and use of both the inquiry and responsive records. The Joint Committee reserves the right to adjust the legend as needed, after coordination with the Service.

Whenever the Joint Committee’s inquiry letter includes a 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 Joint Committee. Copies of the inquiry letter and the IRS response are maintained by the Office of Legislative Affairs in their Executive Correspondence Management System (ECMS). Copies of records compiled by the IRS to respond to the Joint Committee inquiry are maintained in the office of the IRS component chiefly responsible for preparing the response.

Whenever the Joint Committee’s inquiry letter includes a legend, that letter remains a congressional record. In addition, any records created by the IRS in connection with the agency’s response to the Joint Committee’s inquiry, including (but not limited to) the IRS reply letter, will also be treated as congressional records. Accordingly, the inquiry letter from the Joint Committee, and any records created by the IRS as a result of, or in response to, that inquiry, are not 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 Joint Committee need not be searched for responsive records because the records the files contain are not agency records.

FOIA requests received in the field that seek access to records involving the Joint Committee will be coordinated with the Headquarters FOIA Group. Disclosure personnel will consult with the Joint Committee, as well as any affected IRS function(s), before determining whether to release or withhold any agency records that are the subject of a Joint Committee oversight inquiry.

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 Joint Committee in response to a general oversight inquiry may be agency records subject to the provisions of the FOIA, or may be considered congressional records not subject to the FOIA:

In addition to its general oversight authority under IRC §8023, the Joint Committee may also conduct a review under IRC §6405 of the IRS’s proposed issuance of refunds or credits that meet the jurisdictional threshold. §6405 directs the IRS to delay the issuance of large refunds or credits for a thirty day period to afford the Joint Committee an opportunity to review the proposed action. Correspondence or other documentation reflecting the Joint Committee’s review of these proposed credits or refunds will be maintained separately within the administrative file of the taxpayer to whom it pertains. Joint Committee correspondence in this context does not contain a legend, and any documents or information received from the Joint Committee or prepared by the IRS in response thereto will constitute agency records subject to the FOIA. See IRM 4.36.1.2, IRM 4.36.3.10, IRM 4.36.4.6 and IRM 11.3.4.6.

After consulting with the Joint Committee as to whether correspondence from the Joint Committee pertaining to its §6405 review will be withheld from the taxpayer-requester, the IRS may assert a number of FOIA exemptions to withhold the information. For example, correspondence or other information provided by the Joint Committee to the IRS for the latter’s consideration before issuing the refund or credit may be withheld on the basis of FOIA exemption 5, which encompasses the deliberative process privilege. In addition, the FOIA exemption 7 law enforcement exemptions, as well as exemption 3 in conjunction with IRC §6103(e)(7), may be available if the case is pending at the time of the request. If the requester is a third party seeking such records without the consent of the taxpayer, such records are protected by FOIA exemption 3 in conjunction with IRC §6103(a).

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 can be determined to be imperfect and closed accordingly. See IRM 11.3.13.5.8.

Letter 1526, or similar format on word processing applications, can be used to notify the requester that the request does not meet certain requirements of the FOIA and that more information is needed before the request can be processed. The specific deficient item(s) must be pointed out to the requester. The letter must advise the requester that he/she has 35 calendar days to perfect the request. Requests that do not comply with FOIA regulations are to be closed as imperfect. Every effort shall be made to close requests deemed to be imperfect as soon as possible.

Requests should not be determined to be imperfect because they do not state an agreement to pay fees if, based upon the information requested, it appears a fee would not be charged.

Notwithstanding any imperfection under FOIA, if records can be provided to requesters that they would be otherwise entitled to receive under the provisions of IRC §6103(e), and no FOIA fees are applicable, the records should be provided. An exception to this is when the request should be processed under an existing Agency procedure. See IRM 11.3.13.5.13, Routine Established Agency Procedures.

If providing information under (4) above would require more than a minimal amount of review and/or redaction, the request should be closed as imperfect. The closing letter should identify the specific information required to perfect the request. It is especially important to perfect the request and process it under the FOIA in situations where processing under IRC §6103(e) would provide no appeal rights and would cite no FOIA exemptions for redacted material.

Verbal communication with the requester may be used to clarify the request or to ask for missing information necessary to process the request. Such verbal communication must be documented in the history notes.

If the request cannot be processed, to assist the requester in perfecting it, the requester shall be informed, as applicable:

In some instances, it may be necessary to mention that the FOIA does not require agencies to answer questions, enter into doctrinal discussions, create records, or perform research. See IRM 11.3.13.5.10 for more information relative to responding to interrogatories.

Requesters shall also be informed of the types of records maintained by the IRS, e.g. records concerning examinations of returns, collection actions, and criminal investigations. Inform the requester that perfected requests must include a specific reference to the types of records and tax years being requested.

When the requester submits the information necessary to perfect a request or makes the payment necessary to eliminate an unpaid balance, the request shall be processed promptly. (See IRM 11.3.5, Fees, for related actions concerning fees.) A new case file shall be opened rather than re-opening the imperfect case. However, it may be necessary to read all newly supplied information and the previously imperfect request together, as not all requesters will repeat all the elements required to constitute a perfected request.

IRS offices may receive requests (other than imperfect requests, See IRM 11.3.13.5.4), which appear to be copies of requests addressed to other IRS offices. These requests may be identified as copies by their appearance.

Offices may also receive a request where more than one office address is listed, which indicates possible duplicate FOIA requests have been submitted.

Receiving offices must conduct adequate IDRS research to identify if the records requested exist and/or are obtainable. If the records exist, IDRS will show where they are located.

Research of the inventory management system must be conducted to determine if there is a match on the name and identification number shown on the request. If a match is found, contact shall be made with other receiving office(s) to determine the appropriate action.

Requests seeking the same information addressed to multiple offices should be consolidated in one office for a response to eliminate repetitive work. Generally, in these situations, the Disclosure office having jurisdiction over the taxpayer's address should be the responsible office. However, when another office has already initiated processing, or has jurisdiction over the largest collection of responsive documents, that office may be the responsible office.

After it has been determined who will be the responding office, all other offices should close the case as a transfer. The office making the response will advise the requester as to which offices are included in the response and will inform him/her to submit future requests to the Disclosure office serving the requester's geographical area of residence.

The procedures for handling requests for records which are in the possession of the IRS, but which were created by another Federal agency, are detailed in 26 CFR 601.702(c)(3). The FOIA request should be reviewed to determine if records requested are under the jurisdiction of the IRS. When a request explicitly seeks the records of another Treasury component or of a non-Treasury agency's records, the request shall be forwarded to the Baltimore Disclosure Office for transfer to the appropriate component or agency. (See IRM 11.3.2.5, Other Disclosure Authorities.) A letter should be sent to inform the requester of the forwarding.

Sometimes a search for records responsive to a request locates records that originated in another Treasury component or in a non-Treasury agency. Records created by other Federal agencies or Treasury components shall be referred to the other agency, or component, for review, coordination, and concurrence. No determination will be made with respect to the record without prior consultation with the other agency or component.

However, if upon review it is determined that information is exempt from disclosure, in full or in part, based on IRS concerns, Disclosure personnel will process the records as usual and assert appropriate exemptions. Disclosure personnel shall inform the Baltimore Disclosure Office of the withholding; the Baltimore Disclosure Office will inform the relevant Treasury component or non-Treasury agency of the request and withholding. Any records that the IRS would disclose must be forwarded to the Baltimore Disclosure Office along with a copy of the request. The Baltimore Disclosure Office will transfer the request and the records for direct response to the requester. 31 CFR 1.5 and 26 CFR 601.702(c)(3).

IRS field offices shall forward FOIA requests for records originating in other Federal agencies, including other Treasury components, to the Headquarters FOIA Office.

The field office may close its file on this request after informing the requester of the referral and responding with respect to all IRS records.

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.

IRS information is sometimes included in the files of other Federal agencies. When a FOIA request seeking access to those records is received by that agency, the IRS records are referred to IRS Headquarters FOIA office to consider. The Baltimore Disclosure Office will process these referrals.

The Baltimore Disclosure Office will refer the records to the office having jurisdiction over the underlying activity to make a determination about whether the records can be released. This referral shall be made expeditiously.

A referral from another Federal agency must be handled expeditiously, and a response issued to the requester directly from the office making the determination. All applicable FOIA procedures must be followed.

Usually, requests for "all records concerning me" or "all records containing my name" are not specific enough to process and must be rejected as imperfect. See IRM 11.3.13.5.4(6), IRM 11.3.13.5.8(5) and IRM 11.3.13.5.8(6).

These requests must be thoroughly reviewed as they may contain minor references to records or enforcement actions that would help to identify the records requested.

Requests containing enough information to permit a reasonable identification of records must be processed.

Requesters sometimes attach copies of IRS notices, correspondence or other records to their requests.

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. See IRM 11.3.13.5.4 if the request is otherwise imperfect.

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 his/her request exist.

If research reveals that an open case or ongoing activity exists, the response must 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.

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.

Disclosure offices 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 all at the same time.

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

These requests can impact on IRS resources and offer unique challenges in researching and securing requested records. As a result, Disclosure offices should plan an appropriate strategy to respond to the various requests received. The strategy should include the following:

As with any FOIA request, Disclosure shall attempt to 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 the determination made.

It is possible to respond to multiple FOIA requests in the same determination letter. There is no requirement that a separate letter for each request be provided, but every FOIA request must be addressed.

Any document associated with a DLN, including the Form 5147, is responsive to a request for "all forms associated with" a particular DLN, and must be retrieved and considered when responding to the FOIA. The DLN must be requested unless research clearly indicates that there would be no document, even the Form 5147. If the DLN is not requested, the case history shall contain a thorough explanation of how the caseworker determined no document would exist. See IRM 11.3.13.9.30.See IRM 11.3.13.9.30.

If one letter is used to respond to several FOIA requests, a copy of that signed letter must be included in each FOIA case file and appropriate case history notes created in each file to document the fact that several requests were combined in one response.

If the request is otherwise valid, it must be analyzed to determine whether it is merely citing the FOIA while not conforming to its intended purpose and cannot be processed by locating, analyzing, and releasing records.

Some characteristics which may assist in recognizing pseudo-requests;

Requesters may sometimes ask for all records concerning or serving as background materials for certain "Decisions" or "Determinations" concerning themselves. Some of the descriptions frequently encountered are:

In order to make an appropriate response to a pseudo-request, it is necessary to clearly distinguish between the portions of the correspondence which constitute valid FOIA requests and those portions which consist of hyperbole and questions.

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.

Pseudo-requests should not be permitted to drain Disclosure resources needed to administer the FOIA and other programs. They must, however, be responded to in a fashion consistent with statutory requirements and in a tone appropriately reflecting a spirit of openness in government.

Upon receipt of one of these letters, it must be carefully reviewed to determine whether it seeks information under the FOIA or other governing statute. Reference to the FOIA may be buried many pages into the document. A mere reference to the fact 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. See IRM 11.3.13.5.11(2) regarding unclear requests.

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, the following steps must be taken:

In order to address frivolous arguments that are contained in a request for records, you must insert the following language in your response letters:

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.

If you have done IDRS research and there is evidence of open examination, collection, or criminal investigation 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.

Correspondence that does not request records in accordance with the FOIA or other statutory provision, 26 CFR 601.702(c), or IRM 11.3.13.5, and only seeks responses to questions, shall be forwarded to the following address:
     Internal Revenue Service
     Ogden Campus Frivolous Return Program
     1973 N. Rulon White Boulevard
     Mail Stop 4450
     Ogden, UT 84404

Scheduling an inspection of records in response to a request for open investigatory files located in compliance functions should be coordinated with those functions. 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.

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

Any lack of clarity as to which statute is applicable shall be resolved as closely as possible with the requester's stated intent, consistent with the law.

When the request cites neither the FOIA nor the Privacy Act:

When a request cites both the FOIA and the Privacy Act, and it is from:

In situations where the requester cites the Privacy Act, would get greater access under the FOIA, but insists upon processing pursuant to the Privacy Act:

Because the Privacy Act only applies to individuals, a request from a non-individual (e.g. a corporate officer requesting information related to Form 1120 citing only the Privacy Act shall be closed as imperfect.

These instructions are not intended to require that matters which can be processed under the established agency procedures set forth in 26 CFR 601.702(d) be treated as FOIA requests. ( See IRM 11.3.13.5.13)

In some cases, a single letter may contain some requests that are made pursuant to the FOIA and meet the procedural requirements of that Act, and other requests that are made pursuant to the Privacy Act and meet the procedural requirements of that Act. These requests must be treated as if both Acts were cited. For control purposes, they will be classified as a FOIA request.

Regardless of which Act is cited, the request must satisfy the procedural requirements of the applicable Act and the commitment to pay fees must encompass the services being requested.

Once it is controlled on the inventory management system, the FOIA request shall be analyzed for indications that the requester is seeking access to records located elsewhere. In addition, IDRS research must be reviewed to determine whether responsive records are located in another office. ( See Exhibit 11.3.13-1 for IDRS research guidelines.) If this is the case, Disclosure personnel must:

Requests deemed to be imperfect will not be transferred; the receiving office shall respond accordingly. See IRM 11.3.13.5.4.

If the request appears to seek access to the requester's own tax information, the initial receiving office will perform the necessary research to determine if open or closed case files likely to be responsive to the request exist.

Research will be limited to IDRS or other readily available tools. It is not intended that time consuming inquiries to master files or retention files be undertaken.

If research shows no such cases exist or the request seeks records that will not pertain to the requester's tax situation, the initial recipient shall make a final response on that basis. If the requester resides in a geographical location that is served by another Disclosure office, the receiving office will provide the address of the office that will normally process his/her request in its response letter.

If the request appears to seek access to records whose disclosure is prohibited or which are known not to exist, the initial receiving office will make the final response, citing the proper exemption(s) or closing the case based upon a "no records responsive" determination. If the requester resides in a geographical location that is served by another Disclosure office, the receiving office shall provide the address of the office that will normally process his/her request in its response letter.

If a request is determined to be imperfect, the initial receiving office will respond to the requester and provide information on how the request may be perfected. If the requester resides in a geographical location that is served by another Disclosure office, the receiving office shall provide the address of the office that will normally process his/her request in its response letter.

If the request involves access to open or closed compliance files or other complex or technical matters outside the initial receiving office's jurisdiction, transfer to the office with control over the records shall be considered.

Even if it is determined that the case could be transferred, the initial receiving office must respond if the information requested is readily available to any Disclosure office by use of appropriate research and search techniques and does not involve an open or closed compliance or other complex file. This will help to avoid unnecessary transfers and to provide prompt service to requesters. However, see the note in IRM 11.3.13.5.12(1) regarding misdirected correspondence.

The Headquarters Office will transfer requests to the office of proper jurisdiction based upon the Headquarters Office Disclosure personnel's knowledge of the types of records being requested and the geographical boundaries of the various Disclosure offices. Transfers will generally be based on the office having jurisdiction for the address of the requester.

Prior to transferring any request, the initial receiving office must telephone the office to which transfer is proposed to make certain the transfer is appropriate, and shall document the case file accordingly.

Whenever a request is transferred, the requester shall be advised of the transfer by the initial recipient office, and both the response to the requester and the transmittal memo to the transferee office must clearly identify the portions of the request which have been resolved and the portions which remain unresolved.

If a transfer is accepted and the request is later determined to be imperfect, the transferee office will respond to the requester and coordinate the response with the initial receiving office.

When a requester properly sends a FOIA request to the office having geographical jurisdiction over his/her address in accordance with instructions in 26 CFR 601.702, and the request is subsequently transferred, either for the purpose of balancing inventories between offices or because the records are under the jurisdiction of another office, the received date is the date the request was initially received in the office having geographical jurisdiction, per 26 CFR 601.702. When the request is input by the initial receiving office, the inventory management system received date must match the date of initial receipt, and all statutory time frames begin as of that date. It is imperative that inventory transfers be handled expeditiously, so that the transferee office will have time to complete all administrative processing within the statutory time frames. Where the transfer is delayed, statutorily required extension letters must be sent by the initial receiving office prior to transfer. However, see note at IRM 11.3.13.5(6).

Requests for records that can be processed routinely in accordance with the established procedures identified in 26 CFR 601.702(d) are specifically excluded from the processing requirements of the FOIA. Requests shall be analyzed to determine if they should be handled according to these procedures. These types of requests will not be diverted to the FOIA or Privacy Act simply because the requester cites these Acts. Disclosure personnel will respond to the requester by explaining that the request is not diverted to the FOIA simply by mentioning that Act and will be processed under routine agency procedures. Generally, the requester should be provided instructions on how to resubmit the request under the routine procedures. The request will be closed off the inventory management system using closing code "R."

Routine established agency procedures will apply to requests for:

If Disclosure personnel elect to process the request and no fees are involved, the response to the requester shall acknowledge that the records, while requested under the FOIA or Privacy Act, are routinely available under established procedures and are being provided under those procedures. The appropriate citation, 26 CFR 601.702(d), along with any procedures and the access statute under which the records have been disclosed, must be provided.

Letter forwarding requests are also processed under routine established agency procedures (Policy Statement P-1-187) and are excluded from FOIA processing. See IRM 11.3.11.11.

When no responsive records are located, requesters may appeal the scope and adequacy of the search for responsive records. The logic behind search efforts shall be documented clearly in the case file either by history note, check sheet, or another readily understood method.

In the majority of cases, the incoming request, transcripts, search memos, and the written response sufficiently document the file as to the search effort.

Disclosure personnel shall do as much as they reasonably can to ensure that they locate the documents the requester is seeking.

The FOIA requires requesters to "reasonably" describe what is being sought. Disclosure personnel must be careful not to read a request so narrowly that the requester is denied information that the agency knows exists. Some requesters may have little or no knowledge of the types of records maintained by the Service where others have greater knowledge of what to request. See IRM 11.3.13.6.3(12) which addresses the interpretation of "intent" in terms of what the requester truly seeks.

The amendments under the Electronic Freedom of Information Act (EFOIA) amend the definition of the term "record" to specifically include information in an electronic format. Therefore, the Service is required to make reasonable efforts to conduct searches for records in electronic formats and to provide records in any format requested if readily reproducible in that format.

With respect to electronic format, records that are readily reproducible generally are those that can be printed, downloaded, or transferred intact to a floppy disk, compact disk (CD), magnetic tape, or other electronic media using equipment currently in use by the office(s) processing the request.

Disclosure personnel need to understand the types of records that may exist in the various functions in order to ensure an adequate search has been completed. Disclosure personnel may rely on their organizational knowledge, computer research, search memoranda, and any other resource available to determine how best to locate records responsive to the request.

When a request is submitted for records identified by DLN, to the extent the request also provides the tax form and tax period for those records, Disclosure personnel shall attempt to locate the responsive records. The tax form and tax period are needed by Disclosure personnel to perform adequate research to ensure the records are related to the requester prior to ordering the documents. The requester does not need to provide the IDRS transaction code associated with the DLN in order to respond to the request.

If it can be readily ascertained (without additional research) that the requested record is a computer-generated record for which no paper or electronic copy is maintained, the requester shall be so advised. See IRM 11.3.13.9.30.

Some requests seek records from a certain time period to the "present." The "present" must be interpreted to be the date the request is received by the responsible office. Records created after the date of the search are generally considered outside the scope of the request. See 26 CFR 601.702(c)(8).

Disclosure Managers shall endeavor to meet both the letter and spirit of the statutes governing the FOIA process by applying a liberal interpretation of the scope and intent of the requester. It may be necessary to communicate with the requester to clarify what is requested as well as with those employees conducting the search. It is inappropriate to hold frequent requesters or professionals to a higher standard of exactitude because "they should have known better" or "they know the law, so we shouldn't read anything into the request" while giving the "benefit of the doubt" to first time or infrequent requesters. The aim of the FOIA process is to provide consistent, top quality service to all requesters.

The Disclosure Manager is responsible for ensuring the adequacy of search efforts. See IRM 11.3.13.3.1. and IRM 11.3.13.3.2 above outline the roles of the Disclosure Manager and the Functional Coordinator in completing the search.

The following information must be either apparent or documented in the case history notes:

In addition to the foregoing explanation of how the search was conducted, the Disclosure Manager should know, or have access to, how the records are indexed within all the operating divisions or functions.

The request itself is the best source for ideas regarding where any responsive records may exist. Disclosure personnel shall carefully review the request and involve Functional Coordinators and other contacts in the various functions, if necessary, to determine the best course of action.

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 11.3.13.5.11 pertaining to unclear requests when the tax periods are not provided.

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.

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 purpose of the request is irrelevant for FOIA processing purposes. See IRM 11.3.13.5.10(10) about notifying the affected functions about the request.

See Exhibit 11.3.13-1. 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 searchers must tailor the search on a case by case basis.

Disclosure Managers must take steps to maintain a general awareness of other automated systems which could assist in the location of information. Such steps may include:

When search efforts require going beyond the initial IDRS research, Disclosure personnel will make a request to appropriate offices for a records search. It should be in writing and provide guidance for conducting the search. Disclosure personnel should use a standard search request memo such as the sample shown in See Exhibit 11.3.13-2. The use of a standard search memo is a good tool to properly document the search effort. The same memo can be directed to various offices and shall include:

Search memos are a useful tool for control purposes and to ensure timeliness of responses. Search efforts shall be documented on E-DIMS, which also tracks search memo responses from the functions. Documented routine follow ups on overdue responses to search memos will prevent long periods of inactivity on FOIA cases.

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 generally 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 Headquarters 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. Examples include:

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. See 26 CFR 601.702(c)(1)(ii). In rare circumstances, a lengthy delay (e.g. 90 days) may be unavoidable before search efforts are initiated. If this occurs, the case history must be documented to explain the delay and the search period must be extended to the date of search. Also, when appropriate in terms of good customer service and/or in the spirit of openness in government, Disclosure personnel may make a determination to include records created after the receipt date of the request. This determination is to be made on a case-by-case basis.

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, reading files shall be searched for a substitute for the missing official agency record.

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

Pursuant to 26 CFR 601.702(c)(14), Disclosure offices are required to maintain copies of all internal and external correspondence, including a copy of all signed and dated response letters, as well as the records identified as responsive to the request, or which may be deemed by a court to be responsive, in the FOIA processing case file. This case file must be preserved, notwithstanding otherwise applicable record disposition schedules, if the case is the subject of a pending FOIA request, administrative appeal, or lawsuit.

The FOIA requires agencies to make the maximum possible information available to the public. In his October 12, 2001, FOIA policy directive to the heads of all Federal departments and agencies, Attorney General John Ashcroft expressed the Department of Justice's and the Administration's commitment to full compliance with the FOIA.

The DOJ policy directive also expressed a commitment to protecting other fundamental values including protecting privileged communications, enhancing the effectiveness of law enforcement agencies, and preserving personal privacy.

Under the FOIA, once a record is determined to be responsive, only such portion as falls within one of the nine (9) specific exemption categories or three (3) special law enforcement exclusions may be withheld. Disclosure personnel shall clearly document any decision to edit or withhold records. The decision must be made based upon 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 11.3.13.7.2.

Some exemptions are mandatory in nature. Exemptions 1, 3 and 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.

Consideration of whether discretionary exemptions should be asserted will usually be made on a case by case basis. See Policy Statement 11-13, Freedom of Information Act Requests, available at the following website:   http://www.irs.gov/pub/irs-utl/policystatement11-13.pdf.

Decisions to withhold information protected under FOIA's discretionary exemptions shall be made only after:

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 shall fully document the reasons for the application of an exemption and include any discussions with the functions supporting that application.

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.

The designation of a record as "Official Use Only" does not preclude the release of the record pursuant to FOIA. See IRM 11.3.12.4, Guidelines for Classification, for additional information on "Official Use Only" determinations.

The decision to edit or withhold records is generally made based upon the application of nine specific exemptions. These specific exemptions 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.