Part 11. Communications and Liaison Chapter 3. Disclosure of Official Information Section 13. Freedom of Information Act

11.3.13 Freedom of Information Act

Manual Transmittal

July 16, 2020

Purpose

(1) This transmits revised IRM 11.3.13, Disclosure of Official Information, Freedom of Information Act.

Material Changes

(1) IRM 11.3.13.1 - Revised the title to Program Scope and Objectives to properly reflect the information communicated in this subsection. Included important information to conform to the new internal and management control standards under the following titles:

IRM 11.3.13.1.1, Background - Information from prior IRM 11.3.13.1, Background, was incorporated into this section. Paragraph (10) of this section was updated. IRM 11.3.13.1.2, Authority - Information from prior IRM 11.3.13.2, Authority, was incorporated into this section. IRM 11.3.13.1.3, Responsibilities - This IRM is applicable for all IRS employees to help comply with the disclosure provisions when responding to requests for agency records pursuant to FOIA. Information from prior IRM 11.3.13.3, Responsibility, IRM 11.3.13.3.1, Disclosure Managers, IRM 11.3.13.3.2, The Roles of Other Employees in Processing FOIA Requests, and IRM 11.3.13.3.3, FOIA Requests Requiring Deputy Associate Director, Disclosure Involvement, was incorporated into this section. IRM 11.3.13.1.4, Definitions/Acronyms - Compiled a list of frequently used terms and acronyms regarding disclosure of information in response to requests for agency records under FOIA. IRM 11.3.13.1.5, Related Resources - Added related resources applicable to the disclosure of information in response to requests for agency records under FOIA.

All subsequent subsections were renumbered accordingly.

(2) Throughout the IRM references to the Freedom of Information Act (FOIA) Electronic Reading Room were changed to Freedom of Information Act (FOIA) Library.

(3) Revised 11.3.13.2.1(2), Receipt and Control of FOIA Requests, to add information about requests that are received electronically by CPU being date stamped the next day if received after normal business hours.

(4) The following table describes changes made throughout IRM 11.3.13.3, Initial Analysis of FOIA Request:

11.3.13.3(1) Added new (1) to provide guidance on ensuring all data elements are correctly entered in the inventory management system 11.3.13.3(3) Removed the reference to Exhibit 11.3.13-2, FOIA and IRC §6103 If/Then table, since the Exhibit has been removed 11.3.13.3(4)(a) Added four notes to make it clear that caseworkers should contact requesters to secure signature for requests that require signatures, to accept FOIA Portal requests if they do not require signatures, IRS does not accept stamped signatures and will accept scanned requests containing original signatures. 11.3.13.3(c) Added a reference to the online FOIA Portal being an allowable way to submit a FOIA 11.3.13.3(e) Removed (e) since requesters do not need to prove their right to receive records 11.3.13.3(g) Removed (g) since IRS will provide records electronically and do not require inspection statements 11.3.13.3(5) Removed (5) to put analysis for record location after "Initial Analysis" 11.3.13.3(6) Removed the note for instructions of case re-assignment criteria 11.3.13.3(8) Added a new (8) to provide guidance on a request for inspection of records

(5) Added IRM 11.3.13.3.1, Tolling, to provide information on the statutory concept of tolling.

(6) The following table describes changes to IRM 11.3.13.3.3, Identity of Requester:

11.3.13.3.3(4)(d) Revised (4)(d) to change requests without identification or authorization documents from being imperfect to be denials of records 11.3.13.3.3(8) Removed (8) to no longer allow other IRS employees to verify a requester’s identity

(7) The following table describes changes to IRM 11.3.13.3.6, Imperfect Requests:

11.3.13.3.6(1), 11.3.13.3.6(3) & 11.3.13.3.6(5) Clarified that caseworkers must make reasonable attempts to perfect a request before closing on the inventory management system 11.3.13.3.6 Removed information allowing caseworkers to revert FOIA requests to IRC §6103(c)/(e) requests when the FOIA request is imperfect

(8) Updated IRM 11.3.13.3.9, IRS Records Located in Other Agencies or Other Treasury Components, (2)(b) and (2)(c) to remove references to a specific “miscellaneous” case type that may be applicable to specific inventory management systems and made the language more general for any future inventory management systems.

(9) Clarified IRM 11.3.13.3.10(1), Requests for All Records Concerning Me, to include statutory language that requests must “reasonably describe records in sufficient detail” and to address email requests which are not specific or include items which are very broad in the scope of the subject matter.

(10) Added IRM 11.3.13.3.11(3)(d), Multiple or Repeat FOIA Requesters, to fully clarify that caseworkers must not close and aggregate FOIA requests without contacting the requester to confirm agreement to withdraw the requests.

(11) Removed pattern language from (9) of IRM 11.3.13.3.12, Pseudo Requests, since this language is provided in the approved pattern letters available to Disclosure employees. Updated the paragraph to reference the approved pattern letter.

(12) Added language to IRM 11.3.13.3.14(5), Reassigning Requests, to clarify that requests challenging prior responses will only be reassigned to a prior caseworker if there are additional records located that are responsive to the request.

(13) The following table describes changes to IRM 11.3.13.3.15, Routine Established Agency Procedures:

11.3.13.3.15(2)(a) Added four notes to advise caseworkers not to remove transcripts from administrative case files, a table was added to provide procedures on fraudulent return requests and requests for admin files can be answered outside the FOIA process. Removed two notes and the reminder. 11.3.13.3.15(2)(f) Removed the note to redact the SSN from Form 7249 since accepted OIC’s already have taxpayer information removed. 11.3.13.3.15(2)(h) Removed (h) as PIL information is duplicated in other IRM 11.3.13 sections. 11.3.13.3.15(3) Revised (3) to advise caseworkers to discuss case issues with Routine Established Agency Procedures with the FOIA Senior Policy Analyst.

(14) Added new (11) to IRM 11.3.13.4.2, Search Efforts, to provide guidance on terminating a search when records are no longer needed and removed (9) to remove the allowance of employees to remove true duplicate documents from case files

(15) The following table describes changes to IRM 11.3.13.4.3, Adequacy of Search:

11.3.13.4.3(3) Removed (3) 11.3.13.4.3(10)(f) Added (f) to clarify what functions must document when Disclosure makes written requests 11.3.13.4.3(12) Removed the previous note 11.3.13.4.3(16) Removed the requirement to keep records for 180 days if records can not be imaged

(16) Added new section IRM 11.3.13.4.4, Search Efforts Pertaining to Email Records, to provide guidance on searching for employee email records.

(17) Added (2) to IRM 11.3.13.5.2, Exemptions, to provide guidance on the use of outside the scope and voluminous records being withheld in full. Also, removed (3) and (4) of this section to move the information to new section IRM 11.3.13.5.2.1, Discretionary Release of Records

(18) Added new section IRM 11.3.13.5.2.1, Discretionary Release of Records, to advise that statutory FOIA exemptions, not including (b)(3), are not mandatory and decisions to use the redactions on records need to be made in conjunction with business units that control the records.

(19) Added information to IRM 11.3.13.5.2.8.1, Exemption (b)(7)(A), to state that impairment may apply to open or closed files and removed the note from (3)(g).

(20) Added new IRM 11.3.13.5.4, Glomar, to provide guidance on the Glomar process as it pertains to FOIA.

(21) Added new IRM 11.3.13.5.5, Outside of Scope, to address the out of scope process. Subsequent sections were renumbered accordingly.

(22) Updated the alpha list in IRM 11.3.13.5.8(13), Open Investigatory Files, to clarify the attestation process.

(23) Added new (12) to IRM 11.3.13.6, Response and Closing, to provide guidance on FOIA litigation responsibilities.

(24) Updated language in IRM 11.3.13.6.2(1), File Documentation, to reflect proper case note documentation requirements.

(25) The following table describes changes to IRM 11.3.13.6.3, Extension Letters:

11.3.13.6.3 Removed multiple references to a specific inventory management system’s extension date processes 11.3.13.6.3(1) Removed part of the paragraph incorrectly stating that “unforeseen delays during response letter review” is one of the statutory FOIA reasons for extension 11.3.13.6.3(3) Removed the alpha list and note 11.3.13.6.3(4) A new (4) was added to advise caseworkers when to send a voluntary extension letter 11.3.13.6.3(6) A new Note was added to make it clear that extending a response date more than 90 calendar days requires Disclosure Manager approval

(26) The following table describes changes to IRM 11.3.13.7.1, Written Determinations (Including Private Letter Rulings, Technical Advice & Chief Counsel Advice):

11.3.13.7.1(2) Updated the Note to remove the statement that requests are imperfect if they do not contain appropriate authentication or authorization documents since these are now denials 11.3.13.7.1(4) Removed the bullet stating Determination Letters are written determinations 11.3.13.7.1(5) Added (5) to make it clear that Private Letter Rulings and Technical Advice Memoranda are taxpayer specific documents requiring protection 11.3.13.7.1(6) Added a Note that not all Chief Counsel Advice documents are taxpayer specific 11.3.13.7.1(8) Removed 11.3.13.7.1(9) Removed most of the paragraph to make it clear that written determination documents that belong to specific taxpayers require authorization or they will be exempted

(27) Revised IRM 11.3.13.7.3(10), Requests for 23C Assessment Records, to remove Form 4338-A, turn caseworkers to the Disclosure SharePoint site for campus contacts, and to provide campus contacts instructions to not sign or certify Form 4340 documents.

(28) Added a Note to IRM 11.3.13.7.4(3), Review of Transcripts, to state that PDT or CAU indicators can be redacted with an exemption for Privacy Act requests and removed the statement to say not to routinely redact this information.

(29) Added new subsection IRM 11.3.13.7.4.4, ICE Indicators, to provide clarification that whistleblower indicators need to be removed from transcripts.

(30) Added IRM 11.3.13.7.4.6, Privacy Act Transcript Request Activity (PATRA), to provide information on the PATRA transcript. Subsequent subsections have been renumbered accordingly.

(31) Added (2) to IRM 11.3.13.7.5, SS-8 (Determination of Worker Status) Requests, to provide guidance on retrieving Form SS-8 records.

(32) Deleted the third list item in (1) and deleted items (4) and (5) in IRM 11.3.13.7.30, Requests for Copies of Information Provided to State Tax Agencies, referencing the tape extract program. IRS switched to an electronic Secure Data Transfer program in 1997 and tapes are no longer used.

(33) Moved previous IRM 11.3.13.9.8, Employee Privacy Matters, to IRM 11.3.13.7.10.2, under IRM 11.3.13.7.10, Personnel Records. Subsequent subsections were renumbered accordingly.

(34) Updated IRM 11.3.13.7.8(3), Requests for Audit Trails, to refer caseworkers to the Disclosure SharePoint site and (8) changes requests without proper authorization from imperfect closures to case denials.

(35) Removed (5)(b) from IRM 11.3.13.7.9, Personnel Records, since IRS TPC does not accept mailed requests from Disclosure.

(36) The following table describes changes to IRM 11.3.13.7.9.1, Public Information Listing:

11.3.13.7.9.1 Updated paragraphs throughout the section to capture the protection of cyber security designated employees and refers caseworkers to the Disclosure SharePoint site for processing information 11.3.13.7.9.1(2) Removed the Note to allow redaction of phone numbers and emails if appropriate 11.3.13.7.9.1(5) Updated table in (5) to match all of the OPM designated positions 11.3.13.7.9.1(10) Updated instructions in 10(a) to advise caseworkers to use established Disclosure communication protocols before contacting IRS executives

(37) Removed the previous IRM 11.3.13.9.11, Requests for Email Records, since it was combined with IRM 11.3.13.4.4, Search Efforts Pertaining to Email Records.

(38) Removed (c) through (f) of the alpha list in IRM 11.3.13.7.15(1), Requests for Pocket Commissions, since it no longer applies as requests for pocket commissions will be denied in full.

(39) Updated procedures in IRM 11.3.13.7.16, Undeliverable Refund Lists, to reference the "Where’s My Refund" link on IRS.gov. and removed (2) and (3).

(40) Updated IRM 11.3.13.7.17(2), Electronic Return Originator Lists (EROs), to make clear that most information about EROs can be handled routinely without the need for a FOIA request.

(41) Updated IRM 11.3.13.7.25(2)(b), Trusts, to state that requests without authorization or authentication are closed as denials and not imperfects.

(42) Updated IRM 11.3.13.7.27, Requests for Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), to provide guidance on retrieving responsive records.

(43) Updated IRM 11.3.13.7.29(2), FedState Agreements, to remove the reference to Jacksonville Disclosure Office and require caseworkers to coordinate documents with the LB&I Exchange of Information office.

(44) Removed (2) and (4)(c) from IRM 11.3.13.7.30, Requests for Copies of Information Provided to State Tax Agencies, to remove the references to Form 5466-B requirements and added two Notes to (4) to give consideration to first party FOIA requesters.

(45) Added new (2) and (3) to IRM 11.3.13.7.33, Requests for Centralized Authorization File (CAF) Extracts, to include guidance on providing a valid photo identification when requesting a CAF Extract. Subsequent paragraphs were renumbered accordingly.

(46) Removed (2) and (3) of IRM 11.3.13.7.34, Preparer Tax Identification Numbers (PTINS) and Enrolled Agent (EA) Listings.

(47) Updated (8) in IRM 11.3.13.7.35, Requests for Taxpayer Recordings Made in the Contact Recording Process, to remove the reference to a job aid that may not be available on the Disclosure SharePoint and is for a specific inventory management system

(48) Added a Caution note to IRM 11.3.13.7.37(4), Requests for Congressional Correspondence.

(49) Removed the Note from (4) in IRM 11.3.13.7.39, Requests for FOIA Case Files, to allow requesters to seek copies of previously released responsive records and added additional information to (6) requiring caseworkers to contact Counsel attorneys using established communication protocols prior to applying FOIA exemption (b)(5) to documents.

(50) Removed Example from (1) in IRM 11.3.13.7.40.2, IRS Internal Use Forms.

(51) Updated the Note in IRM 11.3.13.8.1.2(4), Data Capture, to make it clear that caseworkers must accurately document case notes for all actions taken outside the inventory management system and removed (6) in regards to entering time for non-FOIA professionals in the inventory management system.

(52) Removed Exhibit 11.3.13-2, FOIA and IRC §6103 If/Then table, as it is no longer being used for FOIA requests.

(53) Removed Exhibit 11.3.13-6, Public Information Listing, as it is no longer being used for FOIA requests.

(54) Editorial changes have been made throughout to update IRM/statute/Forms/organizational references and terms. Web and citation references were added/updated throughout to make the text easier to research in electronic media.

Effect on Other Documents

Audience

Effective Date

Related Resources

This material supersedes IRM 11.3.13, Disclosure of Official Information, Freedom of Information Act (FOIA), dated April 19, 2017.All Operating Divisions and Functions(07-16-2020)

The Disclosure and Privacy Knowledge Base can be found at: https://portal.ds.irsnet.gov/sites/vl003/pages/home.aspx?bookshelf=disclosure



Phyllis T. Grimes

Director, Governmental Liaison, Disclosure and Safeguards

11.3.13.1 (07-16-2020) Program Scope and Objectives Purpose: These procedures provide instructions for IRS employees when responding to requests for records pursuant to the Freedom of Information Act (FOIA), 5 USC §552. Audience: These procedures apply to all IRS employees in connection with processing a request for agency records pursuant to FOIA. Policy Owner: The Director of Governmental Liaison, Disclosure and Safeguards (GLDS) is responsible for oversight of Disclosure policy. Program Owner: The Disclosure office, under GLDS, is responsible for the Disclosure program and guidance. Each IRS organization is responsible for ensuring its employees are aware of and follow Servicewide Disclosure policy. 11.3.13.1.1 (07-16-2020) Background The Freedom of Information Act (FOIA), 5 USC §552 , as amended, provides for public access to records and information maintained by Federal agencies. FOIA has been amended a number of times, most recently by the FOIA Improvement Act of 2016. This Act addresses many procedural issues, including administrative appeals time frames, dispute resolution services, the Department of Justice foreseeable harm standards, as well as other FOIA program requirements. This IRM incorporates guidance regarding all new FOIA Improvement Act of 2016 provisions. Prior to the enactment of FOIA, first effective July 4, 1967, there were no practical guidelines to help a person obtain information about how the government operated, and no judicial remedies for those denied access to governmental records. With the passage of FOIA, the burden shifted from the requester having to justify access to governmental records, to the government having to justify why information would not be released. The premise of FOIA is that the public has a right to know what goes on in government without having to demonstrate a need or reason, and a right to file an administrative appeal or a suit in U.S. District Court if denied access to records. On December 31, 2007, the President signed into law the OPEN Government Act of 2007. This amendment to FOIA codified many procedures and guidelines that were already being practiced by the IRS. It also established additional requirements to track and report statistical data to Congress. Some of the provisions were effective upon enactment while others were not effective until December 31, 2008. This IRM deals primarily with processing requests pursuant to 5 USC §552(a)(3) for reasonably described records maintained by the IRS which are not required to be published or otherwise made available under Sections (a)(1) or (a)(2). Note: See IRM 11.3.7, Freedom of Information Reading Room Operations, for the interaction of these provisions and maintenance of the IRS Freedom of Information Act Library. Treasury Directive 25-05, dated March 1, 2000, establishes policy and procedures and assigns responsibilities for carrying out the requirements of the Act within the Department of the Treasury. On March 19, 2009, the Department of Justice issued a FOIA Policy Directive PDF and a call for "Openness in Government." By this action, the Attorney General rescinded the October 12, 2001 Attorney General Memorandum on the FOIA and established a new standard for defending agency decisions to withhold information. When a FOIA request is denied, the Department of Justice will now defend an agency’s determination "only if (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." Effective April 23, 2004, the IRS issued Policy Statement 11-13, Freedom of Information Act Requests (formerly P-1-192), found in IRM 1.2.1.11.1. This Policy Statement affirms the commitment of the IRS to administer FOIA in a manner consistent with "the fundamental values held by our society, including public accountability, safeguarding national security, enhancing the effectiveness of law enforcement agencies and the decision-making processes, protecting sensitive business information, and protecting personal privacy." The policy statement goes on to note that the "administrative cost and impact on operations involved in furnishing information in response to a FOIA request is not to be a material factor in deciding to deny a request unless the cost or impact would be so substantial as to seriously impair IRS operations." Note: See IRM 11.3.13.5.2.6, Exemption (b)(5), for further discussion of applying these guidelines when processing FOIA requests and asserting the (b)(5) exemption. All actions taken, and determinations made, in response to FOIA requests will be in accordance with procedural rules appearing at: 31 CFR Part 1, Appendix B ; and

26 CFR §601.702 All FOIA activities must be reported under Single Entry Time Reporting (SETR) code 800-85330. 11.3.13.1.2 (07-16-2020) Authority The Director, Governmental Liaison, Disclosure and Safeguards (GLDS) and his/her delegate, have authority to make FOIA determinations concerning the release of most IRS agency records. See Exhibit 11.3.13-1 for the FOIA/PA Delegation Order. Officials who make FOIA determinations must request the recommendation of the function(s) having primary interest or issuing authority for the record(s) unless the same or substantially similar information was already made available to the public or to the subject requester (as appropriate), or the determination is consistent with an established practice. Under these circumstances, coordination with the interested function or issuing authority is usually unnecessary. All FOIA release/withholding determinations must be supported in the case notes of the inventory management system. If the deciding official disagrees with the recommendation of the affected function, discussions must be initiated with the function to resolve the disagreement or to afford the function a chance to provide further justification regarding the recommendation. Documentation of the discussions must be supported in the case notes of the inventory management system. Internal discussion and recommendations regarding FOIA withholding determinations, ordinarily will be withheld as deliberative process material using FOIA exemption (b)(5). Note: The recommendations may be useful in considering the application of FOIA exemptions to the records or may help to identify the harm which would result from the release of the requested records. Reminder: Recommendations are not binding upon the official who has the authority to make FOIA determinations and who must release or withhold records in accordance with his/her knowledge of the law. Coordinate requests for records written by the Office of Chief Counsel or known to involve matters in litigation where the IRS is a party, or that would otherwise interest Counsel, with the affected Counsel office. If Disclosure personnel are uncertain about the Counsel point of contact, contact Branch 6 or 7 of the Office of the Associate Chief Counsel, Procedure and Administration for assistance. Note: In litigation not involving the IRS, coordination with Counsel is not generally required unless the responsive documents were written by Counsel or otherwise evidence Counsel interest or advice. Field Disclosure staff receiving news media requests from local news outlets or requests believed to be of interest to the news media require the initiation of a sensitive case report and coordination with the local Public Affairs Specialist, who will coordinate with the staff of HQ Office of Communications and Liaison as needed. News media requests from national news outlets are to be worked by a Tax Law Specialist (TLS) within field Disclosure offices. The Tax Law Specialist will generate a sensitive case report for these and coordinate with the Media Relations designated point of contact. Note: See IRM 11.3.13.7.22, News Media Requests, for a definition of news media requester. FOIA requests for Treasury Inspector General for Tax Administration (TIGTA) records require special processing. FOIA requests for access to TIGTA records, (other than those publicly available as discussed below) created after January 18, 1999, are processed by TIGTA's Disclosure Office. Refer these requests to:

Office of Chief Counsel Disclosure Branch

Treasury Inspector General for Tax Administration

City Center Building

1401 H Street, NW, Suite 469

Washington, DC 20005 Copies of records created prior to the move of Inspection from IRS to Treasury (January 18, 1999) are occasionally found in an IRS file. For FOIA purposes, coordinate any determinations made regarding release of these documents with the TIGTA Disclosure Officer. IRS will make the final determination after considering TIGTA's input. Certain reports of audits given to the IRS by TIGTA, the operations manual, delegation orders, and other publicly available information, may be accessed by using the TIGTA E-FOIA website. Note: If a FOIA request seeks this information, the requester can be directed to this website. If a TIGTA Report of Investigation is part of an agency grievance file, it may be provided to the grievant in response to a FOIA request unless it is flagged. For more information see IRM 10.5.6.8, Personnel Records. 11.3.13.1.3 (07-16-2020) Responsibilities This IRM is used by all IRS employees to help comply with the procedures pertaining to requests for agency records under the Freedom of Information Act. The IRS is committed to openness in Government and complying with FOIA. FOIA requires all federal agencies to respond timely to requests for records and information the agency maintains. This statutory obligation is a responsibility shared by all IRS employees and Disclosure is committed to meeting this obligation. 11.3.13.1.3.1 (07-16-2020) Disclosure Manager Disclosure Managers are responsible for administering the FOIA Program. Responsibilities related to processing FOIA requests may involve: Ensuring uniform and consistent responses to FOIA requests. This can be accomplished by encouraging Disclosure staff to use standardized language or paragraphs in communications with requesters. Educating requesters on the proper procedures for filing a valid FOIA request, and educating IRS employees on the provisions of FOIA that affect them. Using the inventory management system to control FOIA inventory to ensure timely responses. Completing reviews of work in process for accuracy, completeness, and timeliness. Coordinating requests with the functions providing responsive data. Providing direction to IRS employees in other business units conducting searches for responsive records. Providing assistance with respect to administrative appeals and lawsuits. Determining if records marked "official use only" or "sensitive but unclassified" (OUO or SBU) should be declassified and released to a FOIA requester. Note: See IRM 10.5.8, Physical Security Program, Information Protection, and IRM 11.3.12, Designation of Documents, regarding designating records OUO or SBU. Disclosure Managers have delegated authority to make agency determinations. This authority includes making determinations about the release of records and signing the response letter to the requester when denying records in part or in full, or in cases where we locate no responsive records. Other Disclosure personnel may sign correspondence and release records in response to FOIA requests when making full grants, responding to imperfect requests, or referring requests. See Exhibit 11.3.13-1, FOIA/PA Delegation Order, and Delegation Order 11-2, found in IRM 1.2.2.11.2. The Executive Order issued in December 2005, the OPEN Government Act of 2007 and the FOIA Improvement Act of 2016 require the IRS to designate FOIA Public Liaisons to serve as supervisory officials to whom a FOIA requester can raise issues about the service the FOIA requester received. To comply with the Executive Order, the IRS designated the Disclosure Managers as FOIA Public Liaisons for their respective offices. In their role as FOIA Public Liaison, Disclosure Managers are responsible for reducing delays in processing, knowing the status of requests in their offices, and assisting in the resolution of disputes raised by FOIA requesters for cases completed by their staffs. Disclosure staff must notify the Disclosure Manager promptly of any inquiries or disputes raised by requesters. 11.3.13.1.3.2 (07-16-2020) The Roles of Other IRS Employees in Processing FOIA Requests The Disclosure Office relies heavily on the support and cooperation of all IRS employees in order to meet FOIA processing requirements. Many of the records requested under FOIA are under the control of front-line employees in the various functional areas. While the specific roles of other IRS employees in processing FOIA requests will depend upon local circumstances, it is important that these employees cooperate with the Disclosure Office in the FOIA process. FOIA SETR time code (800-85330) must be used by all IRS employees to document the time spent in researching, processing and releasing documents. The Tax Law Specialist (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 Records Retrieval Resources Points of Contact, found on the Disclosure Share Point site. 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

Serve as a witness in litigation regarding the scope of the search or the reasons certain exemptions were claimed IRS employees assisting Disclosure staff and conducting searches for records under that office’s jurisdiction will provide the following information with each response: The offices contacted and why, A list of contacts in each office who participated in the search for records, Files searched, if other than those initially recommended in the records search request, Search terms used, Volume and location of records found, and 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, when allowed by that system. Note: If total time is reported rather than separating search time from all other activities, a requester could be overcharged. See IRM 11.3.13.4.3(10), Adequacy of Search, item "e" regarding the use of a search memo response questionnaire to ensure accurate reporting of time. 11.3.13.1.3.3 (07-16-2020) FOIA Requests Requiring Deputy Associate Director, Disclosure Involvement Requests involving unique FOIA issues, those requiring multi–office coordination or those having national implications will be brought to the attention of the Deputy Associate Director, Disclosure through appropriate channels. The Deputy Associate Director, Disclosure may determine that certain cases require special handling and direct that cases be reassigned accordingly. Reassign requests involving the following to a Tax Law Specialist in the field Disclosure office: Requests involving national contracts; Requests involving background records for Office of Management and Budget approval pertaining to a specific form; and Requests for written determinations and background file documents. Note: This list is not all inclusive. This IRM may reference other circumstances where a case reassignment to a Tax Law Specialist in the field Disclosure office is appropriate. Information obtained from Interpol may be included in enforcement action files. Coordination with the Deputy Associate Director, Disclosure, is required before releasing Interpol information. 11.3.13.1.4 (07-16-2020) Definitions/Acronyms The following is a list of the acronyms that are used in this IRM section: Acronym Definition ALS Automated Lien System ANMF Automated Non-Master File AUR Automated Under Reporter BAA Business Application Administrator BMF Business Master File BSA Bank Secrecy Act CAF Centralized Authorization File CCA Chief Counsel Advice CCDM Chief Counsel Directives Manual CD Compact Disk CFO Chief FOIA Officer CFR Code of Federal Regulations CI Criminal Investigation CIMIS Criminal Investigation Management Information System CMIR Currency or Monetary Instruments Report CPU Centralized Processing Unit CR Contact Recording C-Site Consolidated Files Site CSV Comma Separated File CTR Currency Transaction Report CTRC Currency Transaction Report Casinos CTRC-N Currency Transaction Report Casinos - Nevada DAS Discriminant Analysis System DIF Discriminant Index Function DLN Document Locator Number DOB Date of Birth DOJ Department of Justice DMV Department of Motor Vehicles DVD Digital Versatile Disc EA Enrolled Agent EEO Equal Employment Opportunity E-FOIA Electronic Freedom of Information Act EIN Employer Identification Number EOAD Examination Operational Automation Database EOI Exchange of Information EPF Employee Performance Folder ERO Electronic Return Originator EUP Employer User Portal FAR Federal Acquisition Regulation FBAR Foreign Bank and Financial Accounts Report FCRA Fair Credit Reporting Act FinCEN Financial Crimes Enforcement Network FMSS Facilities Management and Security Services FOIA Freedom of Information Act FPM Federal Personnel Manual FRC Federal Records Center FRCrP Federal Rules of Criminal Procedure FRP Frivolous Return Processing GLDEP Governmental Liaison Data Exchange Program GLDS Governmental Liaison, Disclosure and Safeguards HCO Human Capital Office HQ Headquarters HRRC Human Resources Reporting Center IDRS Integrated Data Retrieval System IPSU Identity Protection Specialized Unit IRB Internal Revenue Bulletin IRC Internal Revenue Code IRM Internal Revenue Manual IRMF Information Return Master File IT Information Technology ITIN Individual Taxpayer Identification Number JCT Joint Committee on Taxation LB&I Large Business and International LGM Litigation Guideline Memoranda MEF Modernized E-file MF Master File MOU Memorandums of Understanding MSB Money Services Business NMF Non-Master File NMN No Middle Name NDS No Source Document NTEU National Treasury Employees Union OCCP Offshore Credit Card Project OGIS Office of Government Information Services OIC Offer in Compromise OPF Official Personnel Folder OPM Office of Personnel Management OUO Official Use Only PA Privacy Act P&A Procedure and Administration, Counsel PATRA Privacy Act Transcript Request Activity PDT Potentially Dangerous Taxpayer PGLD Privacy, Governmental Liaison and Disclosure PIL Public Information Listing PINEX Penalty and Interest Notice and Explanation PLR Private Letter Ruling POA Power of Attorney POD Post of Duty PPO Policy and Program Operations, Disclosure PTIN Preparer Tax Identification Number RA Revenue Agent RACS Revenue Accounting Control System RAR Revenue Agent Report RFP Request for Proposal RIM Records and Information Management RRA 98 IRS Restructuring and Reform Act of 1998 RWMS Resource Workload and Management System SA Special Agent SAAS Security Audit and Analysis System SAC Special Agent in Charge SAR Suspicious Activity Report SBU Sensitive but Unclassified SDLN Source Document Locator Number SEC Separating Employee Clearance SEID Standard Employee Identification Number SERFE Selection of Exempt Organization Returns for Examination SETR Single Entry Time Reporting SFR Substitute for Return SRA Summary Record of Assessment SSA Supervisory Special Agent SSN Social Security Number TAM Technical Advice Memoranda TC Transaction Code TDS Transcript Delivery System TEGE Tax Exempt Government Entity TFRP Trust Fund Recovery Penalty TLS Tax Law Specialist TIEA Tax Information Exchange Agreement TIGTA Treasury Inspector General for Tax Adminstration TIN Taxpayer Identification Number TP Taxpayer TPC Transactional Processing Center TRC Technology Reporting Sections UIDIF Underreported Income DIF UIL Uniform Issue List UNAX Unauthorized Access URCL Undeliverable Refund Check Listing USC United States Code 11.3.13.1.5 (07-16-2020) Related Resources The following are other sources of guidance related to disclosures of information pursuant to the Freedom of Information Act: FOIA and the Privacy Act

What every IRS employee needs to know about the FOIA

Respond Directly

11.3.13.2 (04-19-2017) Overview and Processing Processing a request under FOIA consists of five basic steps: Receipt and control - classifying, assigning and controlling requests in inventory. (See IRM 11.3.13.2.1.) Analysis - determining validity, identifying expedited processing or fee waiver requests, and other special features. (See IRM 11.3.13.3.) Search - searching IRS systems or offices for responsive records. (See IRM 11.3.13.4.) Review - reviewing records located in the search and applying exemptions or exclusions, if appropriate. (See IRM 11.3.13.5.) Response and closing - drafting responses to the requester and closing the case. (See IRM 11.3.13.6.) Each of the five basic steps has specific procedural and technical requirements discussed in detail in the IRM sections listed above. Note: Caseworkers will take substantial and follow-up action as soon as possible to move a case forward toward completion (i.e. ordering Integrated Data Retrieval System (IDRS) research or sending a search memo) based on inventory management and other program duties. Document all activities, including reasons for any delays, in the inventory management system by notating the case history. 11.3.13.2.1 (07-16-2020) Receipt and Control of FOIA Requests Receipt and control of requests for information under FOIA includes: Date stamping or marking the paper request by hand with the date received. Determining the type of request using the definitions found in the FOIA. Inputting the request into the inventory management system (including all required information). Assigning the request to a caseworker. Date stamp the paper request, mark the request by hand with the date received in the local Disclosure office or when received by the Centralized Processing Unit (CPU). Receipts received electronically will be identified by the date they are electronically provided to the CPU, or the next business day if received on a weekend, holiday or after normal business hours (6:00 A.M. to 6:00 P.M. EST, Monday through Friday). This establishes the receipt date for the request and allows an accurate computation of the statutory 20-day period for a response or a request for extension. The received date for requests faxed or received through an online portal is the date of the fax or online portal submission date unless it falls on a weekend, holiday or after normal business hours in which case the received date will be the next business day. Requests are classified as either 5 USC §552 (a)(1), (a)(2), or (a)(3), depending upon the nature of the information requested. Section (a)(1) pertains to requests 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) pertains to requests for agency records required to be made publicly available for inspection and copying. Requests for FOIA Library materials such as Internal Revenue Manuals (IRMs), IRS FOIA Logs, and Field Directives fall under this category. Section (a)(3) pertains to requests 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 will be categorized and controlled under the highest category of records requested, with (a)(3) being the highest. Example: A request for IRM 11.3 (under (a)(2)), combined with a request for tax records (under (a)(3)) will be logged as an (a)(3) request. The assigned Disclosure employee must review the request to determine if it has been properly classified as (a)(1), (a)(2) or (a)(3). If not, the employee must take corrective actions within the inventory management system, when allowed by that system, to properly classify the request. Agencies are required to make available for public inspection in an electronic format, records that have been requested three or more times. Note: Release of records that meet this requirement must be coordinated through the FOIA Senior Policy Analyst.

11.3.13.3 (07-16-2020) Initial Analysis of FOIA Request The assigned caseworker must ensure all data elements have been entered into the inventory management system, to the extent the system allows each data element, correctly, including but not limited to: case type, correct case receipt date, requester, taxpayer name, TIN and address. The assigned caseworker must also analyze each request to determine if a response is appropriate under FOIA. Analysis of the correspondence may reveal the following: The request may be imperfect under FOIA (See IRM 11.3.13.3.6) The information requested may be under the jurisdiction of another agency or office (See IRM 11.3.13.3.8.) The request may be directed to multiple offices, requiring a review of the request in the inventory management system to determine if it is a duplicate. (See IRM 11.3.13.3.6) The request may be unclear as to the statute under which access is sought. (See IRM 11.3.13.3.13, Unclear Requests.) The information requested may be available outside of FOIA under other provisions of the law or under routine established agency procedures. (See IRM 11.3.13.3.15.) The initial review of any request must include an analysis of the content of the request to determine if it complies with FOIA regulations or, if not, whether the information could be provided under another provision of law or under established agency procedures, as appropriate. Caution: Correspondence received seeking "confidential treatment" under FOIA (or similar language) but does not ask for any specific agency records are often referred to as a reverse FOIA. If correspondence is received that asks for confidential treatment but does not appear to ask for any records it must not be considered a FOIA request. Do not control the correspondence as a FOIA or other case type in the inventory management system. Send the reverse FOIA correspondence to the function that has jurisdiction over the records. The FOIA, as implemented through regulations found at 26 CFR §601.702 , requires that a request: Be made in writing and signed by the person making the request, Note: When an authentication or signature required to establish identity and process the request is missing, such as for requests for records protected by specific statutes (i.e. IRC §6103 protected tax records), please contact the requester to have them send you any needed documentation. Note: IRS will waive the signature requirement for FOIA requests if the request is seeking records that are not protected by a specific statute such as IRC §6103 and do not have privacy concerns, such as requests for contracts. Note: If a request is received from a third party, seeking records protected by specific statutes (i.e. IRC §6103 protected tax records), regardless of the method the request was received such as mail/fax or FOIA online portal, and the request contains an authorization document with:

1) A signature of the requesting individual which meets the requirement of 26 CFR § 601.702(c)(4)(i)(A) and

2) The handwritten signature of the appropriate individual or business that the protected records pertain to, which meets the requirement of 26 CFR § 601.702(c)(5)(iii)(C)

Then IRS accepts the signatures applied to the authorization document as having met the IRS FOIA signature requirement. Do not close a third-party request as imperfect when it meets these requirements unless the request is also missing information required to perfect a FOIA request per 26 CFR § 601.702 and as shown below in IRM 11.3.13.3(4)(b) through (g). Note: A stamped signature is not sufficient to establish a requester’s identity or right to obtain access to records the disclosure of which is restricted by statute or other authority. A FOIA request for such records under 5 USC §552(a)(3) must, therefore, be physically signed by the requester. Any such request for (a)(3) records that is "signed" with a stamped signature will be rejected as imperfect. Note: IRS generally does not accept digital signatures for FOIA requests for access to tax records, but will accept an email that contains a scanned version of the original request bearing the signature of the requester or authorized representative. IRS will accept a digital signature, such as that sent with an email, for most FOIA requests involving records other than those subject to IRC §6103 or the Privacy Act. State that it is made pursuant to FOIA or its regulations, Be mailed, faxed or provided through an online portal to the Centralized Processing Unit, or hand delivered to the Disclosure office having jurisdiction for the records, generally this is the office serving the state where the requester resides, Reasonably describe the records sought, Provide an address for making a response, State the requester's agreement to pay for search, review, and reproduction charges as applicable. (See IRM 11.3.13.3.6(3)), and Furnish an attestation under penalty of perjury as to the status of the requester, unless the requester is an "other" requester. Valid categories of requester include commercial use, media, noncommercial, scientific, educational, or other. Note: The caseworker may challenge the status of the requester, on a case by case basis, if sufficient information is not provided to determine the category of requester. This challenge is considered an adverse determination and the requester would be granted appeal rights. If a reassignment to another agency outside the IRS is appropriate, Disclosure Managers must ensure the request is reassigned to the correct office within 10 business days. The OPEN Government Act provides that agencies have 10 business days to route a request to the correct agency FOIA office, after which the statutory response time begins. When a request seeks tax records of a taxpayer other than the requester, it must include proof that the requester is authorized to obtain the records sought. This authority may be proven: By a properly completed Form 8821, Tax Information Authorization, or equivalent enclosed with the request or sent previously to the IRS. In either case, the IRS must have received the authorization within 120 days of the date the taxpayer signed and dated the document and the document must comply with all of the other requirements of 26 CFR §301.6103(c)-1. Caseworkers must analyze the form carefully to ensure that the authorization covers the requested material. To compute the 120-day limitation, day 1 is the day after the taxpayer signed the authorization. The IRS must receive the authorization on or before the 120th day after the taxpayer signed the authorization. Note: Upon receipt of a request that has an imperfect disclosure authorization because of the 120-day rule, Disclosure personnel will promptly contact the requester for a timely authorization. For customer service considerations, if the request is otherwise valid, and the requester states that a valid authorization will be submitted promptly, search efforts may be initiated by the caseworker. However, records must not be provided until a valid disclosure authorization is received. By a properly completed Form 2848, Power of Attorney and Declaration of Representative, or equivalent enclosed with the request or sent previously to the IRS. The 120-day rule for Form 8821 authorizations does not apply to Form 2848 authorizations, except that Form 2848 may be limited in duration in the context of students and law graduates. See IRM 21.3.7.8.5(4) for more information if the Form 2848 relating to the FOIA request is from a student or law graduate. Part II of the Form 2848 must be completed, or the information provided in an equivalent document. If this information is not provided, the document is incomplete and the FOIA request is considered denied in full citing FOIA exemption (b)(3)/26 USC §6103. Note: In March 2004, the IRS stopped accepting Form 2848 as authority to disclose tax information to a designee if the designee was not eligible to practice before the Service. (See Instructions to Form 2848). Thus, the designee must complete Part II of the Form 2848, or provide the Part II information in an equivalent document. If the designee is ineligible to complete Part II, the taxpayer must use Form 8821, or an equivalent, to authorize disclosure of returns or return information to that designee. Designees who cannot use a Form 2848 include organizations and individuals who are not eligible to practice before the IRS. (See 26 CFR §601.501 through 508). The receipt of Form 2848, attached to a FOIA request, indicating only"FOIA" in the tax matters description item, is valid if the FOIA request is signed by a first party requester, but would not be valid if the FOIA request is signed by a third-party requester. Disclosure personnel should not forward Form 2848 received in connection with a FOIA request to the Centralized Authorization File (CAF) unit for input. Generally, the receipt of a properly executed Form 2848 is sufficient to establish the representative’s identity and right to access the requested information. However, where the Disclosure Manager or staff has reason to question the validity of the information submitted, additional proof of an individual’s identity and right to access may be requested. The caseworker must document the case history to explain why additional verification was necessary. By documentation demonstrating that the relationship between the taxpayer and the requester meets the applicable provision of IRC §6103(e) if the taxpayer is an entity. See IRM 11.3.13.3.3(9) and IRM 11.3.2, Disclosure to Persons with a Material Interest. If the request does not meet other regulatory provisions, treat the request as imperfect and advise the requester. For requests where inspection is desired, contact the requester and advise that we will provide all responsive documents in an electronic format. Explain the fee structure as stated in IRM 11.3.5, Fees. Records involving open compliance files may be obtained by submitting a request to the IRS employee with the records under IRC §6103. If applicable, this option should be explained to the requester for obtaining requested records involving open compliance files. If the requester insists on inspecting records, contact the FOIA Senior Policy Analyst. 11.3.13.3.1 (07-16-2020) Tolling 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: Make one attempt to obtain information from the requester or Obtain information to clarify issues regarding fee assessments The standard to use for tolling is limited to situations where 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. Note: While caseworkers can only toll a request one time to receive reasonably requested information, they are not prohibited from contacting requesters as many times as needed to facilitate processing of the request. Example: A valid request seeking an examination administrative file produces a large volume of responsive records which include records provided by the taxpayer. Contact is made with the requester to re-scope the request in an attempt to remove records previously requested by the taxpayer since they already have those records. Caseworkers may contact the requester as many times as needed to obtain "reasonably requested" information but may only toll (stop the clock) the 20-day period once. 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. Example: The 20-day statutory time period was suspended to obtain a commitment to pay $100. During processing of the request, it is determined there will be additional fees incurred. Caseworkers may contact the requester to obtain a new fee commitment and suspend the 20-day statutory timeframe again. 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. Note: Requesters have 30 calendar days to respond, in writing, from the date of notification that additional information is needed (i.e. additional fee commitment letter, etc.) or the request will be closed. 11.3.13.3.2 (04-19-2017) Substitution of Representative 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 his behalf. The written statement must: Specifically state the taxpayer’s request to have the FOIA response sent directly to the new person, and 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. If a person submitting a valid Form 2848 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: The underlying taxpayer rescinds the authority, The representative informs the IRS that he or she no longer represents the taxpayer, or The underlying taxpayer notifies you that he or she no longer wants the information. 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: 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. If the notification is written and includes a withdrawal of the request, close the case as withdrawn. No further action is necessary. 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. If the taxpayer asks you to process the FOIA request, send the response directly to the taxpayer or a properly substituted representative. If the representative notifies you that he or she is no longer authorized to receive return information, take one of the following actions, as appropriate: 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. If the notification is written and includes a withdrawal of the request, close the case as withdrawn. No further action is necessary. 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. 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. 11.3.13.3.3 (07-16-2020) Identity of Requester Establishing the identity of the requester is an important part of determining the overall validity of the FOIA request. 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. Example: A request is received seeking a copy of a Public Information Listing (PIL) for an employee and the request is not signed by the requester. Since PIL information is available to the public, a signature is not required on the request and there is no need for the requester to establish identity. If contact is in-person, the requester may establish his or her 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. Note: Do not accept expired identification documents. If contact is by mail, establish identity by the combination of signature, address, and one other identifier (such as a photocopy of a driver's license) bearing the requester's signature. Caution: Do not accept expired identification for contacts made in-person or by mail. Caution: Do not invalidate a request that contains a driver’s license marked with restrictions such as "Federal Limits Apply" , "Not for Federal Identification" or similar language. These identification markings are for the purposes of the “REAL ID Act” which is currently only for the purposes of boarding federally regulated aircraft and entry into federal buildings. An individual may also establish identity by presenting a notarized statement swearing to or affirming his or her identity. 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 IRM 11.3.13.3.3(7). 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. 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 his free act and deed. After consideration of all the factors, Disclosure personnel must exercise sound judgment in determining whether the requester has proven his or her 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 and seek additional identity verification. 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 necessary to verify the requester's right of access. Note: When requesting additional proof of identity, provide full documentation in the case history to explain why the verification submitted was not sufficient. Caseworkers must consider the consistency of names, addresses, Social Security Numbers (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 11.3.13.3.10. 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 26 CFR §301.6103(c)-1 and IRC §6103(e). A valid Form 2848 is sufficient authorization. A Form 8821 meeting the standards of 26 CFR §301.6103(c)-1(b) is also sufficient authorization. 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. Example: A single envelope contains six specific requests for information from the same requester. One of the requests does not establish identity when the remaining five are adequate. Do not consider the one request imperfect for this reason alone. Example: You receive requests routinely from the same requester and have received sufficient identifying information in past requests. A new request does not adequately identify the requester. To the extent that all other information is consistent, do not consider the new request imperfect for this reason alone. Note: Caseworkers can research the electronic versions of prior requests using the inventory management system, when the feature is available in that system. However, because a Form 8821, Form 2848, or equivalent can be revoked by the taxpayer, Disclosure caseworkers are expected to make reasonable efforts to confirm their continued validity. Note: If the reason for accepting the requester’s identity is not readily apparent, document the case history notes to explain your determination. 11.3.13.3.4 (08-14-2013) Definition of Agency Record FOIA provides for the disclosure of agency records. Not every record within the possession of an agency is an agency record subject to 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: The intent of the record’s creator to retain or relinquish control over the record. The ability of the agency to use and dispose of the record as it sees fit. The extent to which agency personnel have read or relied upon the record for agency business. The degree to which the record was integrated into the agency’s record keeping system or files. 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 records’ originator, whether the records are agency records based upon the factors mentioned above. If the IRS transfers records to a government contractor for records management purposes, those records remain agency records subject to FOIA, even though they are no longer in the physical custody of the agency. By contrast, records created by the contractor as part of the contractor's own business (such as the contractor's personnel files) are not agency records and are not subject to FOIA. 11.3.13.3.5 (04-19-2017) Joint Committee on Taxation The Joint Committee on Taxation (Joint Committee or JCT) is authorized under IRC §8021 to obtain and inspect information, including returns and return information pursuant to IRC §6103(f) , for the purpose of carrying out its general oversight responsibilities. The Joint Committee is authorized under IRC §8023 to secure directly from the IRS information for the purpose of making investigations, reports and studies relating to internal revenue taxation, including returns and return information, as to any action taken or proposed to be taken by the Service as a result of any audit of the return. When the Joint Committee 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 Joint Committee reserves the right to adjust the legend as needed, after coordination with the Service. Note: At this time, the legend reads, "This document is a record of the Joint Committee on Taxation (Joint Committee) and is entrusted to the Department of the Treasury for your use only in handling this matter. Additionally, any documents created by the Department of the Treasury in connection with a response to this Joint Committee document, including (but not limited to) any replies to the Joint Committee, are records of the Joint Committee and shall be segregated from agency records and remain subject to the control of the Joint Committee. Accordingly, the aforementioned documents are not agency records for purposes of the Freedom of Information Act. Absent explicit Joint Committee authorization, access to this document and any responsive documents shall be limited to Treasury personnel who need such access for the purposes of providing information or assistance to the Joint Committee." 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 Joint Committee, are records of the Joint Committee and shall be segregated from agency records and remain subject to the control of the Joint Committee. Accordingly, the aforementioned documents are not IRS agency records for purposes of FOIA. Whenever the Joint Committee’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 Joint Committee. 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 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 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 Joint Committee’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 FOIA. Moreover, the IRS file(s) associated with providing records to the Joint Committee need not be searched for responsive records because the records that the files may contain are not agency records. 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, IRS practice is to treat the JCT document and any IRS response thereto as a congressional record. Note: Consider consulting Chief Counsel (Procedure & Administration) on the treatment of JCT originated documents that do not contain a legend. 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 Tax law Specialist (TLS). The TLS will consult with the Joint Committee, as well as any affected IRS function(s) and Chief Counsel (Procedure & Administration), before determining whether to release or withhold any IRS 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 IRS agency records subject to the provisions of FOIA, or may be considered congressional records not subject to FOIA. If the FOIA request specifically asks for records reviewed by the Joint Committee, the disclosure of any records, or even the acknowledgement that these records exist in the context of a Joint Committee inquiry, may confirm that the Joint Committee had exercised its general oversight responsibilities. These records are congressional records whether or not the Joint Committee inquiry letter bears a legend restricting dissemination of the records, the records are maintained in files specifically pertaining to the Joint Committee 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 Joint Committee. 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 FOIA. 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 Joint Committee as part of its general oversight responsibilities, the records in the requested file are IRS agency records subject to FOIA. Because neither the FOIA request acknowledgement nor the release of the records reveals the existence or the subject of a Joint Committee 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 Joint Committee records in IRC §6405 refund or credit cases, see IRM 11.3.4.6, Disclosure for IRC §6405 Cases, and IRM 4.36.3, Joint Committee Procedures, Examination Team Responsibilities. Note: Any records revealing the existence or subject matter of a Joint Committee 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. In addition to its general oversight authority under IRC §8023 , the Joint Committee 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. Section 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 Joint Committee. Correspondence or other documentation reflecting the Joint Committee’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, Joint Committee correspondence in this context may not contain a legend, and any documents or information received from the Joint Committee or prepared by the IRS in response to the Joint Committee’s inquiries regarding the proposed refund will not constitute IRS agency records subject to FOIA. IRS practice is to treat these records as congressional records. Accordingly, the Joint Committee’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 Joint Committee’s response, are not IRS agency records responsive to a FOIA request and must not be released under FOIA. Moreover, the IRS file(s) associated with providing records to the Joint Committee need not be searched for responsive records because any records the files may contain are not IRS agency records. 11.3.13.3.6 (07-16-2020) Imperfect Requests 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 making reasonable attempts to perfect the request. See IRM 11.3.13.3.10, Requests for All Records Concerning Me. In the interest of customer service, attempts to perfect the request should be taken. Contact with requester could include a phone call or email communication, as long as all disclosure, privacy and security procedures are followed. Employees must protect the privacy of all IRS sensitive information, including emails, and must follow the Privacy Principles found in IRM 10.5.1.6.5, Privacy and Information Protection, Privacy Policy. (Also see IRM 10.8.1.4.17.2.2 , Electronic Mail (Email) Security.) 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. 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 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. Create a new case 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 11.3.13.3(5).) Address requests deemed to be imperfect as soon as possible. Note: Do not include Notice 393, Information on an IRS Determination to Withhold Records Exempt From The Freedom of Information Act – 5 USC 552, with responses to imperfect requests because no appeal rights are available to such requests. Include a statement that the 20-day statutory response time does not begin until a perfected request is received. 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 11.3.5.4.1, Commitment to Pay. Note: However, if the requester has an outstanding unpaid bill for any request(s) previously processed by the IRS, close any current request and notify the requester that IRS will process no further requests until the balance due is paid in full. See IRM 11.3.5.5.2, Disclosure of Official Information, Fees. 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. Assist the requester in perfecting the request, by advising: IRS does not maintain central administrative or compliance files, Access to tax records or records covered by the Privacy Act (i.e., personnel records) require proof of identity, Requests expected to generate fees require a firm commitment to pay or, Other items missing from the request are needed in order to continue processing. In some instances, it may be necessary to inform a requester that FOIA does not require agencies to answer questions, enter into doctrinal discussions, create records, or perform research. See IRM 11.3.13.3.12 for more information about responding to interrogatories. Note: Transferring data into or out of electronic format, including printing information retrieved from IDRS through input of a command code, does not constitute creating a new record. 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. 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 you account for all elements of the request. Caution: Avoid making further demands on the requester if reference to previous correspondence provides enough information to process the request. 11.3.13.3.7 (08-14-2013) Requests Addressed to More Than One Disclosure Office Disclosure employees may receive requests, other than imperfect requests (see IRM 11.3.13.3.6), 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. 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. 11.3.13.3.8 (04-19-2017) Requests for Records of Other Treasury Components or Other Agencies Review the FOIA request to determine if the records requested are under the jurisdiction of the IRS. When a request explicitly seeks the records of another Treasury component, (see IRM 11.3.22.8 through IRM 11.3.22.11, Disclosure to Federal Officers and Employees for Tax Administration Purposes), consult with the Treasury component to verify records requested fall under their jurisdiction. Upon approval from the Treasury component, forward the request to that component and send a letter to inform the requester that their request has been forwarded to another Treasury component for processing (see the note after (6) below). Note: Under a new provision of the OPEN Government Act of 2007, the 20 working-days for processing a FOIA request begin on the date the request is first received by the appropriate component of the agency, but in no circumstance later than ten working days after the request is first received by any component of the agency that is designated in the agency's regulations to receive requests. To ensure adequate time for response, IRS Disclosure Managers or caseworkers receiving such a request must ensure it is forwarded within 10 days after initial receipt. When a request explicitly seeks the records of a non-Treasury agency, consult with the non-Treasury agency to verify records requested fall under their jurisdiction. Upon approval from the non-Treasury agency, forward the request to that agency and send a letter to inform the requester that their request has been forwarded to another non-Treasury agency for processing (see the note after (6) below). Sometimes a search for records responsive to a request identifies records that originated in another Treasury component or in a non-Treasury agency. If the IRS has no objection to the release of records created by other Federal agencies or Treasury components, refer the records to the other agency or component for review, coordination, and concurrence. Do not release the records without consulting the other agency or component. Refer the request and the records to the other agency for a direct response to the requester. See Treasury and IRS regulations related to consultations and referrals for additional guidance. Note: This also applies to records created by the IRS that include information that originated in another agency or Treasury component. However, if IRS determines that information is exempt from disclosure in full or in part, Disclosure personnel will process the records normally, assert appropriate exemptions, and the Disclosure Manager will inform the relevant FOIA Public Liaison of the Treasury component or non-Treasury agency of the request and withholding. The Disclosure field office caseworker 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. Note: Do not notify the requester of the referral when the responsible official has reason to believe that doing so may cause a harm to the ability of the originating agency or Treasury component to withhold the records under 5 USC §552. Make any such determination in consultation with the originating agency or Treasury component. The caseworker will deny access to the requested records as directed by the originating agency or Treasury component. 11.3.13.3.9 (07-16-2020) IRS Records Located in Other Agencies or Other Treasury Components 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 Centralized Processing Unit (CPU) for case assignment. Note: If Disclosure personnel receive any correspondence marked "Confidential" , "Secret" , or "Top Secret" the employee must immediately contact their manager who will then contact the Disclosure HQ PPO Manager for additional guidance. The Disclosure employee(s) must not open any envelopes and/or transfer any records to their computer which are marked "Confidential" , "Secret" , or "Top Secret" . Other federal agencies may request IRS involvement in FOIA requests they have received for two reasons - referrals or consultations. 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, if allowed by that system. 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. For a request that contains both referred and consultation documents, a FOIA and a consultation case needs to be controlled and processed separately. If you have been assigned the FOIA case and you cannot locate an associated consultation case in the inventory management system, it will need to be created and vice-versa. Disclosure personnel may need to contact the business function that has jurisdiction over the documents referred from another agency to obtain redaction recommendations. Make contact with business functions on a case by case basis as needed in order to review records for release. This referral shall be made expeditiously. Note: Occasionally records are erroneously referred that did not originate in the IRS. When this occurs, the records shall be referred back to the originating agency. If the requester was notified of the transfer to the IRS, a letter shall be prepared informing the requester that an error was made and that the records are being returned for the consideration of the original agency. For additional information on processing referrals and consultations, use the instructions found in "FOIA - Issues and Trends" on the Disclosure Share Point site. 11.3.13.3.10 (07-16-2020) Requests for All Records Concerning Me 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. 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 11.3.13.3.6(7) (concerning clarifying the request), IRM 11.3.13.3.10(5) (concerning requests that do not specify tax years) and IRM 11.3.13.3.10(6) (concerning requests where there is no open case or ongoing activity). Review these requests thoroughly as they may contain minor references to records or enforcement actions that help to identify specific records. Process any request containing enough information to permit a reasonable identification of records sought. Example: The information could include the function where the records may be found, the tax year or years involved, the type of tax, or the type and/or location of any investigation conducted by the IRS. Requesters may attach copies of IRS notices, correspondence or other records to their requests. Carefully examine attachments as they may be helpful in processing the request. In the absence of any indication to the contrary, assume that the requester seeks access to underlying files related to the attachment. Requesters need not provide their taxpayer identification numbers, or specify the type of tax, tax year, or location of the records if such information can be determined from the attachments. 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 11.3.13.3.6. Note: Where a response to a request is based on an analysis of the requester’s letter, any documents attached to the request, or it is based on assumptions authorized under this section, the response letter will include an explanation of how the scope of the request was determined. For example: "Your request did not clearly indicate the type of tax or tax year for which you are seeking information. Based on the notices you submitted with your request, we are providing information regarding xxx for the years yyyy through zzzz." 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 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. Note: If IDRS research identifies either open or closed compliance activity, follow the procedures in IRM 11.3.13.3.6(8) through (10). If there is open Criminal Investigation activity, contact the special agent prior to notifying the requester to determine whether disclosing the fact of investigation could harm ongoing activity. Note: Depending upon the type of request, prior experience with requests from the requester, and other circumstances, the response will either provide or withhold, as appropriate, the records identified. If not, the requester will be advised of the existence of files and how they may be requested if that is the requester's intent. Whether the availability of the case files is considered immediately or delayed until receipt of a further request will depend upon an analysis of the requester's intent, the adequacy of the request to extend to existing case files, and whether the anticipated costs would significantly exceed the requester's commitment to pay fees. 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. Note: In the situations described in paragraphs (6), (7), and (8) above, Notice 393 will be enclosed. See IRM 11.3.13.6.2(3). 11.3.13.3.11 (07-16-2020) Multiple or Repeat FOIA Requesters 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. These types of requests typically have one or more of the following characteristics: They begin with requests for transcript information, followed by multiple requests for tax information specific to most or all of the Document Locator Numbers (DLNs) found on those transcripts. They seek various forms (each request seeking a different form) found in Examination, Collection, or Criminal Investigation administrative files. They request multiple items (and are followed by other requests seeking specific information already requested previously, only worded differently). 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: 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. 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. If the requester has made prior requests and the responsive documents from those requests are available, review them to 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. 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. 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 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”. 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. 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. Note: When consolidating several responses in one letter, include a copy of the signed letter in each electronic FOIA case file and document the case histories. Document the case notes for all of the related requests when consolidating more than one request. 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 11.3.13.7.26, Requests for Documents Associated with a Document Locator Number (DLN). 11.3.13.3.12 (07-16-2020) Pseudo Requests 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. Some characteristics which may assist in recognizing pseudo-requests: Requesters tend to ask questions rather than seek specific records. Questions are frequently phrased in an accusatory or misleading manner, so that they appear to be intended to serve as harassment rather than to seek access to existing agency records. The correspondence consists of, or may imitate, form letters and may be part of a coordinated campaign involving similar requests from different requesters. The letters may include references to constitutional rights, challenges to the authority of Title 26, constitutional arguments that income taxes are not valid based on the 5th, 13th or 16th amendments, IRC §861 challenges disputing the taxability of wages, arguments that a requester is not a person subject to tax within the meaning of the IRC, that taxes are voluntary, or that a requester should be "untaxed" by withdrawing his/her Social Security Number and claiming sovereign immunity. Note: Pseudo requests are often extensive and wordy, poorly described, incorrectly addressed, or otherwise written to make it difficult to respond. The objective may be to force a denial rather than to actually obtain access to records. 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: "…that I am a person required to file a tax return." "…that I didn't file a tax return." "…that I am a person as defined by the Internal Revenue Code." "…that my commercial activity or employmen