1ОЋP'P§ § § § § ў T A B L E O F C O N T E N T S I. SUBJECTS PAGE(S) CODE AND ASSISTANCE .................................... 0 Introduction ........................................... 1 A brief explanation .................................... 2 The Request ............................................ 5 Agency Response ........................................ 7 Agency Stall and Delay.................................. 8 Freedom of Information Act-9 Statutory Exemptions...... 13 Privacy Act Exemptions................................. 15 Appeal Procedures...................................... 18 Agency Fees............................................ 19 IRS Office Addresses................................... 21 Request Index.......................................... 22 II. FOIA AND PA SAMPLE LETTERS FOIA BASIC FORM REQUEST ............................ 23-24 FOIA READING ROOM REQUEST ...........................25-26 FOIA FAILURE TO FILE ............................... 27-28 FOIA -90 DAY LETTER ................................ 29-30 FOIA W-4 PROBLEM ................................... 31-32 FOIA EXAMINATION AND ADMINISTRATIVE FILE .............. 33 FOIA APPEAL .........................................34-35 PA BASIC FORM REQUEST ...............................36-37 PA INDIVIDUAL RETURNS ...............................39 PA LIEN FILES .......................................40-41 PA ERRONEOUS REFUND .................................42-43 PA INDIVIDUAL MASTER FILE ...........................44-45 PA CRIMINAL INVESTIGATION FILE ......................46-47 PA GENERAL ACCOUNTING OF DISCLOSURE ................ 48-49 PA SPECIFIC ACCOUNTING OF DISCLOSURE ............... 50-51 (i) T A B L E O F C O N T E N T S II. AMENDING THE RECORD AMENDING ......................................... 52 AMENDING THE RECORD .............................. 53 PRIVACY ACT AMENDMENT REQUEST ................. 54-55 PRIVACY ACT AMENDMENT APPEAL .................. 56-58 EXEMPT RECORDS ................................... 59 AMENDMENT TIME CHECK LIST ........................ 60 IV. IRS OFFICE ADDRESSES NATIONAL .......................................61-64 CENTRAL REGION................................. 65-66 MID-ATLANTIC REGION............................ 67-69 MIDWEST REGION................................. 70-72 NORTH-ATLANTIC REGION.......................... 73-75 SOUTHEAST REGION............................... 76-78 SOUTHWEST REGION............................... 79-81 WESTERN REGION................................. 82-85 REGIONAL COUNSEL OFFICE........................ 86-87 V. FOIA AND INDEX STATUTE ....................... 88-97 VI. PRIVACY ACT INDEX AND STATUTE ............... 98-117 VII. IRS STATEMENT OF PROCEDURAL ................ 118-128 RULES, 26 CFR 601.702 (ii) INTRODUCTION This Manual has been expressly prepared for the good folks, the hard-working citizens who form the backbone and muscle of this country. Most of you will generally use the Freedom of Information Act ("FOIA") and the Privacy Act ("PA") to access the files of the IRS. However, what you learn from these pages may also be applied to other government agencies and I urge you to do so whenever it is to your advantage so to do. but to most of us the IRS is the chief adversary concerning our personal rights and therefore deserves our close attention. With the FOIA/PA, you possess certain disclosure power which simply is not available to persons lacking the knowledge to enforce these important laws. For example, you can force these intelligence-gathering agencies to purge your file of illegally obtained and incorrect, inaccurate and false information. It is highly recommended that you strictly enforce these foregoing provisions of the law for your own good. Also, at your request, the IRS must send you manuals, policies, rules, decisions, forms and even inter-office routing slops. Virtually every document which carries your name or identifier on it is available to you upon request. Your decision to become knowledgeable about these very important laws, and to effectively enforce them, is a wise decision indeed. The specific object of this Manual is to provide you with that necessary knowledge needed to enforce these laws, and to ensure that your very first attempt at requesting information is successful. However, if you should engage any of the bureaucratic roadblocks that seem to be placed in our paths (and these roadblocks are the principal deterrent to the layman), then call or write immediately for assistance. Please feel perfectly welcome to ask for assistance as often as you consider it necessary. The Western Information Network ("WIN") is vitally interested in making sure that your FOIA/PA experience, particularly your first request, is 100% successful. (You may be asked for a small contribution to WIN to help offset the expense of maintaining the information network). As you continue to use and win with these important and powerful statutes, the documents and information which they bring will construct a protective wall of knowledge around your personal life and will prevent erroneous and illegal data which could be used against you from being entered into your files. That's progress; that's winning; and that's exactly what your are going to be able to do! THE FREEDOM OF INFORMATION ACT 5 USC 552 and THE PRIVACY ACT 5 USC 552a A BRIEF EXPLANATION You will be making productive use of two different but similar statutes: 1. The Freedom of Information Act was passed in 1966 and became effective in 1967. 2. The Privacy Act was passed in 1974 and became effective in 1975. The two laws are similar, but contain certain important differences, which are explained herein. Sometimes these two laws will be used together and sometimes separately, depending upon the nature of your request. First, let's examine the FOIA, 5 USC 552. This law provides you with legal access to government documents, with nine statutory exemptions. The nine exemptions should not be a problem, but IRS in particular will incorrectly refer to an exemption as an excuse to deny your legitimate request. The Western Information Network will be happy to assist you with this problem as it occurs. In spite of the exemptions, a wide range of government documents relating to policies, rules, regulations, budgets, illegal spending, legal spending, political spying, waste and so on, are all available to you when you properly invoke the law. Remember, this most important fact: The FOIA provides you with access to government-related documents. DO NOT ASK QUESTIONS, YOU MAY ONLY REQUEST DOCUMENTS! The agency is not even required to respond to questions. This fatal mistake is frequently made by people trying to use this law and they get no response, or the agency responds by stating that the agency is not required to answer. For example, people frequently ask something like this: "Why is the IRS auditing my records?" Instead the request should state this: "Please send me a copy of all documents relative to my audit." -2- Now the IRS is required by law to honor your legal and binding request, and you're off and running. Under the FOIA, the agency is supposed to respond to your request within 10 working days. However, by Executive Order this was extended to 30 days. It is best to allow 30 calendar days; IRS may even request the extension from you. If so, allow the extra time. We do this to show the Courts that we are REASONABLE. If you have not received the requested document(s) by the end of this first period, file an appeal. (See Appeal letter, page 31). Under the FOIA, you may obtain: manuals, forms, decisions, budgets, reports and all manner of interesting and important information. The IRS is allowed to charge you for the information, and you must even promise to pay these charges. The rates are as follows: 17.00 per hour (Locating and reviewing) First 2 hrs. are free. .15 per page (Duplicating) First 100 pages are free. Under the Privacy Act you are allowed access to personal information concerning yourself, which is maintained in a System of Records ("SOR") and each PA request is made to a System of Records. Also, the IRS may charge you for the documents delivered to you, but only 15 cents per page for duplicating. However, under the Privacy Act, there are no hourly charges. Furthermore, and this is very important -- the agency is restricted to what kind of information may be maintained concerning you, and all information must meet the following requirements: 1. Accurate; 2. Timely; 3. Relevant; and 4. Complete. -3- Address, numbers, name spelled incorrectly, and all manner of other data and information that fails to meet the statutory (5 USC 552a, (e)(5)) requirements may be amended and or expunged at your request. If the agency fails to do so, the U.S. District Court will be happy to assist you. When making a request for documents concerning yourself under the Privacy Act, and the agency fails to deliver all the information to which you have a right, file a lawsuit in U.S. District Court for that information which you requested but failed to receive. There is no administrative appeal under the Privacy Act. -4- THE REQUEST When filing your first FOIA request, or even the first few FOIA requests, please use the request form provided with this Manual. I realize that everyone wishes to make their request a little more personal and make changes in the request form. However, the change(s) you make may invalidate your request. So, to ensure that your first requests are successful, please indulge me and follow the form(s) provided in this Manual. In so doing, you will be in compliance with Court decisions and agency rules relating to a proper request. 1. Select the subject form letter that best represents your present needs. 2. Address the agency (the proper office) in the upper left - hand corner of the request. (See Addresses, Page 56). 3. If your first request is under the FOIA, address your first request to the District Director in your area. (See Addresses, Page 56. 4. If you are filing Privacy Act requests, then address them to either the District Director, or to the Director, Internal Revenue Service Center in your area. (See Addresses, Page 56). The sample PA requests are partially pre-addressed to the correct IRS office for that record, you need only complete the mailing address relative to your area. 5. DO NOT sign your request(s) until your signature may be notarized. Notarization is not required by statute, but is required by IRS rules as a method of establishing proof of your identity. 6. Place your so-called social security number (if you have one) on the request to help provide proof of identity. The IRS already has it, one more time won't hurt. The SS# is almost mandatory for Privacy Act requests and FOIA requests that ask for personal information. It is not needed for requests submitted for manuals, reports, etc. 7. Make three copies mail the original in an envelope prepared like this: -5- кФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФП Г Г Г John Sovereign Public First Class Г Г 100 Freedom Street Postage Г Г City, State Zip Г Г Г Г District Director Г Г Internal Revenue Service Г Г Street Address Г Г City, State Zip Г Г FREEDOM OF INFORMATION ACT Г Г REQUEST Г Г Г РФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФй Simply sent the request by First Class Mail. Certified, registered and so on is a waste of time and money unless it contains valuable material and might need to be traced. When it's in the mail, start the ten (15) day clock. -6- AGENCY RESPONSE Over the years I have witnessed the dejection registered by scores of people as they fell victim to the effective and time-tested stall tactics of the IRS. The agency's response, and in particular your reactions to one or more of the bureaucrat's efforts to derail your request, is absolutely crucial. It is at this particular point that most people need personal assistance. Perhaps ninety-nine percent of the requestors see their hopes quietly crushed, but it need not happen to you. Simply contact me and I will see that you get the advantage of years of experience. Working with WIN gives you a two-to-one advantage over the delay tactics of any agency, and with the team effort you can be a sure winner. On RARE occasions the IRS will obey the law and simply and correctly fulfill your request as submitted, and do so within the statutory time limits. On a personal experience level this has never happened to me, but I did hear a rumor to that effect once back in '79 -- I think. If this should happen in your case, by all means inform us of this historical event and we shall be more than happy to publish it in the next newsletter. In any event, you are bound to experience stall and delay tactics from the world's most experienced bureaucracy. And that's OK because the bureaucrats are bound to experience some very effective "get with it" tactics from the world's most informed people. -7- AGENCY STALL AND DELAY The standard S&D letter generally looks something like this: 1. "Your request is so large that we must ask for additional time in which to comply." SOLUTION: Grant the agency the additional time, which is usually accompanied by lack of any action on your part. But read the S&D letter carefully and look for any instructions which it may contain. If there are any instructions, comply with them and start the ten (15) day clock again. When the IRS finally delivers your "large" request, it will consist of maybe nine pages and cost 11.35. If, however, you do not receive the requested documents within the additional time allocation, it means that the IRS is sincerely hoping you will become totally frustrated and forget about the entire project. Don't get frustrated and don't forget. Instead, beat the IRS at the game and file your appeal. Appeal procedures are provided in the following chapter. 2. "You failed to adequately identify yourself." SOLUTION Check your copy of the request. If you failed to sign it, then sign it before a notary and refile. If you did sign, file the appeal and notify the IRS that a properly identified signature was affixed to the original request and start the ten (15) day clock. If the agency fails to respond within the time limit, your appeal is already being processed. 3. The "fee" scam. This stall and delay tactic takes several forms and is a favorite of the IRS. The law requires you, the Requestor, to promise to pay the required fees. That statutory promise to pay is included in the first paragraph of your request form. Therefore, you have in fact fulfilled the obligations of the law and the IRS was wrong in making an issue of promising to pay in the first place. -8- SOLUTION: Promise to pay again, then start the ten (15) day clock. The agency may also ask you to set a maximum fee that you are willing to pay. This is frequently combined with a warning that your request may cost as much as 50.00 to 300.00. If you receive this S&D letter, assume that the agency desperately wants to scare you off the trail and sincerely wishes to prevent you from obtaining the requested documents. Do not allow the exorbitant estimate to scare you, it's only the S&D game. But it is mandatory that you respond, and respond correctly. If you fail to respond, then agency is off the hook and you will never receive your documents. SOLUTION: (a) Instruct the agency to proceed with fulfilling your request. (b) Instruct the agency to proceed with your request up to a specified limit set by you. (c) Request the agency to document the proposed charges by estimating the number of hours required and the number of documents to be copied. (d) Phone the Disclosure Officer (that's the government employee that signed the S&D letter) and ask to inspect the entire file, then select only the documents you wish to obtain for your own file. (e) Call the Western Information Network whenever necessary. The STALL AND DELAY TACTIC IS THE NUMBER ONE PROBLEM! Remember, the FOIA/PA were never proposed by the IRS, and were never voluntarily written into the tax code. The IRS and other agencies virtually hate these important laws, and fervently wish that you never learn to use them. Expect the worst, and lean on us whenever necessary. 4. "We do not understand your request," or "you failed to adequately describe the requested documents." SOLUTION: (a) Check your original request and make certain that you have described the forms or documents correctly. It is also logical that you may have -9- trouble providing a perfectly accurate description of something that you have never seen. Instruct the agency to send a copy of everything which could possibly fall within the description, and start the ten (15) day clock. (b) Phone the Disclosure Officer and diplomatically work out any genuine problem that may exist. If it is possible for you to add additional descriptive information, then do so, and start the clock. Despite all the trouble, all your efforts and time, what you obtain from the IRS and other agencies will be worth it ten times over, and for some of you, worth far more than that. The IRS constructs all those problems to prevent you from protecting yourself, and to try and deny to you the knowledge needed to make sound, rational decisions concerning your own life. If the agency provided you with all the documents you requested, or in reality, all of the documents which appear to be what you requested, then carefully, very carefully study every scrap of paper that you have received and look for clues which will lead to additional documents and files. Use these clues which will appear as references to additional forms, specialty files, manuals or to other agencies, and prepare a new request based on the clues. Every additional agency response will provide an ever broadening mass of references and clues to additional documents and information. At this point you are well on your way to strengthening your defenses including your need to claim the fifth amendment and other rights, and in protecting yourself against the wild destructive force of irresponsible bureaucrats. If your request was partially fulfilled and partially denied (a common occurrence) then study the documents received for clues that will form the basis of your next request, and you also need to determine if there is illegal withholding of documents. There probably is. Assuming the agency withheld certain information and employed exemption (b)(5) as the basis for withholding the documents. It is equally important for you to study the documents NOT received as it is to study the documents you did receive. How? Easy! This is the method used to examine documents NOT received. In the second paragraph of your original request you specifically requested the agency to provide you with three things concerning information the AGENCY IS NOT RELEASING: -10- detailed justification; indexing and itemization. 1. DETAILED JUSTIFICATION. The "detailed justification" is the exemptions quoted by the agency. If one or more of the nine exemptions was NOT quoted, then the agency lacks any justification whatsoever and must send you a copy of the documents. In dealing with the IRS, generally (b)(5) and (b)(7) are used to "justify" the withholding of information. 2. ITEMIZATION. The agency will often neglect to "itemize" the denied documents. If this occurs, appeal, and insist that the agency itemize every document withheld. Itemization requires the agency to provide you with a list of the withheld documents and categorically state that the withheld document is form number so and so;, or a letter dated such and such addressed to whomever. Got it? 3. INDEXING. As with itemization, indexing is frequently passed over by the agency. When this happens to you, require an indexing in the same manner as you required the agency to itemize. Indexing is important to you because it discloses the LOCATION of the documents which are not being released to you. So even though the agency may legally deny a copy of a document to you, your knowledge has been extended to where you know that: a document exists; why you are denied a copy; the identity of the document; and where it is filed. Knowing all of that means you have come a long way. Example: The agency denies you a copy of Form No. 339C. Your next move is to obtain a copy of the IRS manual pertaining to Form No 339C and in obtaining such a manual you will still know what the withheld document is all about. That's winning! If the bureaucrats exercise the (b)(7) exemption, than you know that a civil or criminal action is contemplated against you. Forewarned is often said to be forearmed. If (b)(7) is used to deny information to you, then it becomes imperative that you initiate protective and evasive action. This action, among other things, should include 50 to 100 FOIA/PA requests. The bureaucrats have lost the advantage of surprise, and you must now capitalize upon that loss. Access the agency for every scrap of paper that you can lay your request on land don't give up. If you have reason to believe that a criminal action is possible, contact WIN and you will be given sample request letters and suggestions particularly helpful to this situation and may deter the criminal action. It is possible -11- to obtain documents that disclose the information that you are not guilty of any crime, but that you are being prosecuted only for propaganda reasons. And the time to win a case like this is before it progresses to the point of a grand jury indictment. A well orchestrated FOIA/PA program can provide the primary tools and information to do just that. -12- FREEDOM OF INFORMATION ACT 5 USC 552 THE NINE STATUTORY EXEMPTIONS (b) (1) "Properly Classified" This exemption deals with national defense and military secrets. However, even here the material withheld must be correctly and officially classified as: "Confidential." The requested material must be released unless it would cause identifiable harm. (b) (2) "Related Solely to Internal Personnel Rules and Practices" This exemption is limited to manuals which affect only government employees. All other manuals and forms are available to you upon request. (b) (3) "Specifically exempted from Disclosure" In order to enforce (b) (3), a particular statute must exist which requires the information to be kept confidential and provides specific criteria for denying the documents. In addition, the statute must be valid. (b) (4) "Trade Secrets and Financial Information" Corporations and businesses are required to comply with red tape requirements by the ton, so that millions of useless bureaucrats can pretend to be gainfully employed. This exemption protects the red tape compliance from becoming public knowledge. (b) (5) "Inter - and Intra - Agency Correspondence" This exemption shelters a wide range of bureaucratic sins, crimes and goof-ups. For just that reason, it is frequently used by agencies. Letters between bureaucrats relating to advice, opinions and recommendations and the like are protected. However, intra and inter-agency correspondence dealing with policies, decisions and facts are available. If you want it, go for it. (b) (6) "Personnel and Medical files" Protecting people from invasion of privacy is the object of this exemption. however, you may request your own files. -13- (b) (7) "Investigative Records and Law Enforcement Purposes" Despite the title, even under this exemption the agency must demonstrate that the deleted documents are DIRECTLY related to legitimate law enforcement purposes, or send you the documents. And the demonstrated purpose is further refined into six specific categories: 1. Interfere with law enforcement; 2. Interfere with a fair trial; 3. Endanger the safety of law enforcement personnel. 4. Reveal investigative techniques. Law Enforcement Manuals are available. 5. Disclose the identity of a "confidential source." 6. Invasion of privacy. None of these six excuses may be used to conceal information that was obtained illegally or is prohibited to maintain, such as political or religious beliefs. And the IRS does maintain such files. (b) (8) "Regulation of Financial Institutions" God forbid that we should ever know the banking system is regulated. (b) (9) "Geological and Geophysical Information" This protects the reports of private gas and oil companies from public disclosure of their discoveries. Just because the agency quoted one of the nine statutory exemptions, it doesn't mean the agency was correct it doing so. Always check the exemption with the agency denial to ensure that the exemption was correctly used. Frequently, you will discover the agency was wrong, and that you are entitled to the documents. If you are in doubt, contact WIN. -14- THE PRIVACY ACT 5 USC 552a EXEMPTIONS The statutory exemptions are provided in Section 3, Paragraph (j) (see Privacy Act Index). The (j) exemptions are called "General Exemptions" and allow for the head of any agency to make some rules exempting certain "Systems of Records" from disclosure. The system of records to be exempt must maintain records relative to CRIMINAL INVESTIGATION to qualify for exemption under (j). It is the policy of the IRS to maintain records that are NOT C.I.D. in the same SOR. Despite this deliberate attempt to avoid compliance with the mandates of Congress and the President, you may file a Privacy Act request for documents in an exempt SOR and still receive the records. For the Courts have rules that the record itself must be investigative and not merely filed with some other records that are investigative. Investigative records maintained by the CIA are exempt are (j). Any criminal law enforcement agency may exempt CERTAIN RECORDS under (j). but in all cases, the record itself, not the system of records in which the record is filed or maintained is the deciding factor and criteria for exemption. Page 73 of this Manual has the statutory reference to exemptions under (k) of the Privacy Act. (k) is, "Specific Exemptions": The IRS loves to use (k) and you will frequently see (k) used in conjunction with a number such as (2), or (k)(2) or (k)(3). The following is what the IRS means by these exemptions. (k)(2) Investigative material compiled for law enforcement purposes; (k)(3) Information relative to protecting the President; (k)(4) Statistical records; (k)(5) Investigative material concerning Federal employees and contractors; (k)(6) Testing and examination material relative to Federal promotion; and (k)(7) Armed services promotion. -15- Unless you are involved with other agencies than our beloved IRS; (k)(2) is all you will ever see. The IRS maintains all manner of illegal information in any one or more of the system of records which are described as "investigative" by the IRS and will try to stop you from gaining access to these systems. Several Privacy Act requests which start on page 32 are supposed to be exempt under (k)(2) and the Disclosure Officer will send you a nice little FORM letter (you didn't think the IRS would allow the Disclosure Officer to write his own letters did you) claiming the (k)(2) exemption. Pages 32, 33 and 34 are examples of (k)(2) exemptions. If the IRS claims this exemption, go ahead and sue them. a few documents may be exempt, but not the entire system of records. You may have guessed by now that a "system of records" is a bureaucrats name for a file. Do not allow a fancy name, or some claimed exemption to prevent you from collecting all the records and information to which you are entitled. You also may have guessed by now that the Freedom of Information Act and the Privacy act are not the gestapo's favorite set of laws. However, they will soon be your favorites. Even if the record is exempt, the record is not automatically exempt from the accounting of disclosure provisions of the law. The IRS will try to make you believe this is so and sometimes it is not exempt from accounting of disclosure. It is difficult, of not impossible, to provide you with a fine line definition of what is and what is not exempt under (k)(2). The problem is that the Courts keep changing the line. by and large, the Courts have been good to us and have ruled in favor of providing us with information in spite of the (k)(2) exemption, and have narrowed down the exempt portions of a system of records to the literal investigative report. And even the investigative report may be disclosed to us unless it would harm the investigation in a manner that is defines by several other criteria, such as: 1. Disclose the identity of a confidential source of information; 2. Interfere with law enforcement; 3. Interfere with a fair trial (a what?) 4. Endanger the safety of law enforcement personnel. NEVER, NEVER, NEVER, DO ANYTHING TO PROVIDE THE IRS WITH AN EXCUSE FOR SAYING THAT YOU "THREATENED ONE OF THEIR AGENTS. -16- THE IRS NEEDS NO EXCUSE AND FREQUENTLY PLACES FALSE INFORMATION IN A "SYSTEM OF RECORDS" CONCERNING YOUR ALLEGED "THREAT." IF THIS OCCURS, OR IF YOU HAVE REASON TO BELIEVE THAT SUCH A REPORT EXISTS, FIND IT AND HAVE IT EXPUNGED FROM YOUR RECORDS. EXPUNGING IS COVERED IN ANOTHER CHAPTER OF THIS MANUAL. Also, the IRS is forbidden by LAW (e)(7) from even maintaining a record concerning a record concerning how you exercise your rights under the FIRST AMENDMENT to our Constitution. You know of course that since it's against the law to do so, the IRS DOES IN FACT MAINTAIN RECORDS AS TO HOW YOU EXERCISE YOUR FIRST AMENDMENT RIGHTS. That SOR is "Centralized Evaluation and Processing of Information Items (CEPTIIs), Criminal Investigation Division-Treasury/IRS 46.009. This file will even include newspaper articles about you, such as receiving an award, or a copy of your letter to the editor of your local newspaper, or that you belong to a certain church. IRS has a set of "approved churches" and another set of not so approved. Information of this type is furnished to the U.S. Attorney if you may be selected for jury duty in U.S. Court. It is also furnished to your State Attorney General for the same reason. Both the U.S. Attorney and State Attorney Generals deny this but the States have signed agreements with the states for furnishing First Amendment info to state Attorney Generals, and disclosure of the info is "ROUTINE" to the U.S. Attorney. So much for law enforcement types obeying the LAWS. -17- APPEAL PROCEDURES If you believe the agency provided you with the documents and information, and has satisfied the requirements of your request, then pay the bill which the agency has also provided, assuming the bill is correct and you have not been overcharged. If, on the other hand, the bureaucrats failed to properly respond to your request, either by withholding of documents or failure to provide the request within the time limits, then appeal. The appeal procedure is relatively simple. The agency is required by statute to provide you with appeal instructions. Your first action is to read the appeal instructions. The IRS will send "Notice 393." A sample appeal letter is located in the back of this Manual and its use will make it even easier to appeal. Simply attach a copy of the agency denial along with a copy of your original request and send it to the Appeals Section. Don't forget to full in your name, address, date and signature. A notarized signature is not necessary or helpful because it is already on the request. Place your name and return address on the upper left- hand corner of the envelope, address the envelope the way it appears on the sample appeal letter, then add in the lower left-hand corner "FREEDOM OF INFORMATION ACT APPEAL." It is important that you comply with this rule and write or type in "FREEDOM OF INFORMATION ACT APPEAL." Then mail your appeal by first-class postage. The Appeals Section must respond within twenty working days. You will automatically allow thirty calendar days before filing a lawsuit in Federal District Court. Mark your calendar and start the twenty (30) day clock. The Appeals Division is just as experienced at the stall and delay game as any other agency. If the agency requests an extra thirty days, grant the extra time. Grant a second delay if it's requested, but two should be enough. However, if the Appeals Division fails to abide by their own time table then prepare for a money making lawsuit by ordering the FOIA/PA lawsuit manual. The Federal Court will expect you to be somewhat lenient with the time requirements, but do not allow the appeal to drag out over a period of several months. Throw the agency into Court and collect your money and the information. Suing the agency is not very difficult. You have an excellent starting point by maintaining an accurate file of -18- the entire proceedings and by keeping your requests and appeal within the requirements of the law and the rules. On occasion, the Appeals Division will fail to respond at all, hoping that you will become involved in some other project and forget about the entire thing. Don't forget ... and don't give up. Be polite but persistent, and obtain the records. If you fail to receive any response from the Appeals Division within 30 calendar days, then prepare to file a lawsuit in U.S. District Court. The lawsuit manual is available from WIN. It is important that you be mentally ready and physically able to file the necessary lawsuit against the IRS or other agency, for this action places the agency on notice that your requests are not to be taken lightly or ignored. But do not sue unless a lawsuit is justified. You may receive a letter from appeals requesting a 30 day extension in which to respond to your appeal. If this occurs, grant the extension unless there is some reasonable reason to deny the extension. Usually, the extension is granted by your not responding to the 30 day extension request. -19- AGENCY FEES Your request for documents and information is subject to legitimate charges by the agency furnishing the requested information. The statute provides for hourly search fees and duplicating costs. These charges are: HOURLY: $17.00 per hour, first 2 hours, no charge. COPIES: .15 cents per page, first 100 pages, no charge. Unless there is a major discrepancy, pay the bill when presented. If you fail or refuse to pay, then the agency is not obligated to comply with any further requests until the charges are paid. If the discrepancy is just a few cents;, ignore the discrepancy and proceed. Pay the bill as instructed on the bill. Keep the bill and the copy of the method of payment with the request, you may possibly need it later if there is some sort of challenge, particularly in court. Privacy Act requests are 17 cents per page, after the first 100 pages. There is no hourly search fee. If the purpose of your request is other than personal make sure you read and understand Section VII of this manual. -20- IRS DISTRICT AND REGIONAL OFFICE ADDRESSES To obtain the correct mailing address and address instructions for agencies other than the IRS: Contact the local agency listed in the phone book, either by phone or mail and simply ask for the correct FOIA and PA address. At the same time, request the agency's rules and regulations for assessing their files under the two laws. If the agency tries to avoid complying with your request for the rules, addresses and such, then write to your Congressional Representative and solicit his assistance for the information, and complain about the lack of cooperation received from the agency. The VA, Forest Service and others have a policy of noncooperation in these matters and frequently will attempt to avoid compliance with your request even for the correct address. Again, the agency is merely pretending to be a gestapo, and desperately hopes you will become frustrated by their lack of cooperation or forget about the whole matter. Don't become frustrated, don't forget. Complain to your Congressman and if that fails to bring the desired results, contact WIN. -21- REQUEST INDEX SUBJECT PAGE FOIA BLANK ......................................... 23-24 READING ROOM BLANK ................................. 25-26 FAILURE TO FILE .................................... 27-28 DEFICIENCY NOTICE (90) DAY LETTER ................. 29-30 W-4 ................................................ 31-32 AUDIT RECORDS ...................................... 33 FOIA APPEAL ....................................... 34-35 PRIVACY ACT REQUESTS PA BLANK ........................................... 36-38 INDIVIDUAL RETURNS FILES ........................... 39 LIEN ............................................... 40-41 ERRONEOUS REFUNDS ................................. 42-43 IMF ............................................... 44-45 CID ................................................ 46-47 GENERAL ACCOUNTING OF DISCLOSURE .................. 48-49 SPECIFIC ACCOUNTING OF DISCLOSURE .................. 50-51 AMENDING ............................................ 52 AMENDING THE RECORD .................................. 53 PRIVACY ACT AMENTMENT REQUEST ...................... 54-55 PRIVACY ACT AMENDMENT APPEAL........................ 56-57 DETERMINATION / DISAGREEMENT........................... 58 EXEMPT RECORDS....................................... 59 AMENDMENT TIME CHECK LIST.............................. 60 page-22- FREEDOM OF INFORMATION ACT REQUEST (Basic Form) THE FREEDOM OF INFORMATION ACT REQUEST ON THE FOLLOWING PAGE IS SIMPLY A SAMPLE REQUEST FOR YOU TO COPY WHEN YOU SUBMIT A REQUEST FOR MATERIAL. THERE IS A SAMPLE NOTARY PROVIDED. HOWEVER, IF YOU ARE REQUESTING PURELY PRINTED MATERIAL SUCH AS MANUALS, POLICIES AND BUDGETS IT NEED NOT BE NOTARIZED. ANYTIME YOU DO REQUEST MATERIAL OF A PERSONAL NATURE, THEN MAKE SURE THAT YOUR TWO SIGNATURES ARE NOTARIZED. -23- FREEDOM OF INFORMATION ACT REQUEST District Director John Q. Smith Internal Revenue Service Mailing Address Mailing Address City, State Zip City, State Zip SS# 000-00-0000 Dear Sir: 1. This is a request under the Freedom of Information Act, 5 USC 552, or regulations thereunder. This is my firm promise to pay fees and costs for locating and duplicating the records requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years DATED: RESPECTFULLY, ______________________________ John Q. Smith, Requester I understand the penalties provided in 5 USC 552a(i)(3) for requesting or obtaining access to records under false pretenses. ______________________________ John Q. Smith, Requester NOTARY -24- FREEDOM OF INFORMATION ACT REQUEST OFFICE OF DISCLOSURE THE FOIA REQUEST ON THE FOLLOWING PAGE: ADDRESSED TO THE IRS OFFICE OF DISCLOSURE IN WASHINGTON, D.C., IS USED TO REQUEST MOST OF THE MANUALS AND SIMILAR MATERIAL FROM THE IRS. ON OCCASION THE DISCLOSURE OFFICER IN YOUR DISTRICT WILL SUGGEST THAT YOU SEND YOUR REQUEST TO THE OFFICE OF DISCLOSURE; THIS ADDRESS IS WHAT HE IS REFERRING TO. THE OFFICE OF DISCLOSURE IS A GOOD SOURCE OF INFORMATION, MANUALS OF ALL KINDS, LAW ENFORCEMENT MANUALS, COLLECTION MANUALS, AUDIT MANUALS, WHATEVER YOUR LITTLE HEART DESIRES. IN ADDITION, THE OFFICE OF DISCLOSURE HAS POLICY STATEMENTS, SPECIAL PROJECTS, BLANK FORMS, ETC. NEARLY ALL PRINTED MATERIALS, INCLUDING REPORTS OF ALL KINDS, ARE AVAILABLE FROM THE OFFICE IF DISCLOSURE. THE OFFICE OF DISCLOSURE IS A GOOD PLACE TO KNOW ABOUT -25- FREEDOM OF INFORMATION ACT REQUEST Office of Disclosure John Q. Sovereign FOIA/PA Section Mailing Address OP:EX:D:F City, State Zip 1111 Constitution Avenue, N.W. Washington, D.C. 20224 Dear Sir: 1. This is a request under the Freedom of Information Act, 5 USC 552, or regulations thereunder. This is my firm promise to pay fees and costs for locating and duplicating the records requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a Category (E) requester. 4. This request pertains to the years DATED: RESPECTFULLY, _________________________ John Q. Sovereign -26- FREEDOM OF INFORMATION ACT REQUEST (Failure to File) IF YOU HAVE RECEIVED SOME SORT OF COMMUNICATION FROM THE IRS RELATIVE TO FAILURE TO FILE, THEN SEND THE FOLLOWING FOIA REQUEST TO THE DISTRICT DIRECTOR SERVING YOUR DISTRICT. -27- FREEDOM OF INFORMATION ACT REQUEST District Director John Q. Smith Internal Revenue Service 123 Maple Street Mailing Address Anytown, State Zip City, State Zip SS# 336-00-0000 Dear Sir: 1. This is a request under the Freedom of Information Act, 5 USC 552, or regulations thereunder. This is my firm promise to pay fees and costs for locating and duplicating the records requested below, ultimately determined in accordance with 26 CFR 602.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years 5. Please send me a copy of the determination that I failed to file a tax return for the years indicated in 4 above. 6. please send me a copy of the document which discloses the identification number of the audit group and branch to which my case has been assigned. 7. Please send me a copy of the document which discloses the identity of the tax for which you assert that I failed to file a form. 8. Please send me a copy of the form which you believe is the form which I failed to file. 9. Please send me a copy of the document which indicates a search was made for the subject form. DATED: RESPECTFULLY: _________________________ John Q. Smith, Requester I understand the penalties provided in 5 USC 552a(i)(3) for requesting or obtaining access to records under false pretenses. _________________________ John Q. Smith, Requester NOTARY -28- DEFICIENCY NOTICE LETTER IF YOU HAVE RECEIVED A 90 DAY LETTER, OR DEFICIENCY NOTICE, THE REQUEST ON THE FOLLOWING PAGE WILL ASSIST YOU IN OBTAINING DOCUMENTS RELEVANT TO THE 90 DAY NOTICE. TO AVOID PROBLEMS WITH TAX COURT RULES, FILE FOIA REQUESTS FOR ALL THE INFORMATION YOU MAY NEE, PRIOR TO FILING YOUR PETITION FOR TAX COURT. IN ADDITION TO THIS REQUEST, FILE A PRIVACY ACT REQUEST FOR THE INDIVIDUAL MASTER FILE, COPY IS IN THE PA SECTION OF THIS MANUAL. -29- FREEDOM OF INFORMATION ACT REQUEST District Director John Q. Smith Internal Revenue Service 123 Elm Street Mailing Address City, State Zip] City, State Zip SS# 442-00-0000 Dear Sir: 1. This is a request under the Freedom of Information Act, 5 USC 552, or regulations thereunder. This is my firm promise to pay fees and costs for locating and duplicating the records requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years 5. Please send me a copy of the "Substitute for Return" prepared by IRS, pertaining to me. 6. Please send me a copy of the document which identifies the person who prepared the substitute for return, in my case. 7. Please send me a copy of the documents upon which audit function based the substitute for return. DATED: RESPECTFULLY, _________________________ John Q. Smith, Requester I understand the penalties provided in 5 USC 552a(i)(3) for requesting or obtaining access to records under false pretenses. _________________________ John Q. Smith, Requester NOTARY -30- FREEDOM OF INFORMATION ACT REQUEST (W-4 Problem) THE W-4 PROBLEM, UNFORTUNATELY, WILL NOT BE RESOLVED BY A FOIA REQUEST. THE PROBLEM OF IRS W-4 FRAUD IS SERIOUS AND THIS REQUEST WILL HELP YOU OBTAIN INFORMATION CONCERNING IRS FRAUD. IN SOME CASES, IT HAS BEEN POSSIBLE TO AMEND LETTERS TO EMPLOYERS FROM THE IRS. W-4 AMENDMENT IS COVERED IN THE AMENDMENT CHAPTER OF THIS MANUAL. THE IRS MAY OR MAY NOT AMEND YOUR W-4 AT YOUR REQUEST, BUT IT IS WORTH WHILE TO TRY. -31- FREEDOM OF INFORMATION ACT REQUEST District Director John Q. Smith Internal Revenue Service Mailing address Mailing Address City, State Zip City, State Zip Dear Sir: 1. This is a request under the Freedom of Information Act, 5 USC 552, or regulations thereunder. This is my firm promise to pay fees and costs for locating and duplicating the records requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years 5. Please send me a copy of the Questionable W-4 Transcript which pertains to me. 6. Please send me a copy of the document which discloses the address of the BATF office to which my W-4 was referred. 7. Please send me a copy of the input document which accelerated my W-4 case to a hard copy TDI. 8. Please send me a copy of IRS forms 3949, 438-A, 4340, and 4864, which pertain to me. 9. Please send me a copy of the document which discloses the address of the BATF office to which my W-4 was submitted. DATED: RESPECTFULLY, _________________________ John Q. Smith, Requester I understand the penalties provided in 5 USC 552a (i)(3) for requesting or obtaining access to records under false pretenses. _________________________ NOTARY John Q. Smith, Requester -32- FREEDOM OF INFORMATION ACT REQUEST District Director John Q. Smith Internal Revenue Service Mailing Address Mailing Address City, State Zip City, State Zip SS# 665-00-0000 Dear Sir: 1. This is a request under the Freedom of Information Act, 5 USC 552, or regulations thereunder. This is my firm promise to pay fees and costs for locating and duplicating the records requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years 5. please send me a copy of all documents maintained in the system of records identified as Audit Information Management System (AIMS) - Treasury/IRS 42.008, which pertain to me. 6. Please send me a copy of all documents maintained in the system of records identified as Examination Administrative File-Treasury/IRS 42.001, which pertain to me. 7. Please send me a copy of all documents maintained in the system of records identified as Classification and Examination Selection Files-Treasury 42.016, which pertain to me. DATED: RESPECTFULLY, _________________________ John Q. Smith, Requester I understand the penalties provided in 5 USC 552a (i)(3) for requesting or obtaining access to records under false pretenses. _________________________ John Q. Smith, Requester NOTARY -33- FREEDOM OF INFORMATION ACT REQUEST (Appeal) ADMINISTRATIVE APPEAL IS PROVIDED BY STATUTE AND MUST BE USED PRIOR TO FILING A FOIA LAWSUIT. APPEAL IF THE AGENCY HAS FAILED TO RESPOND IN WHOLE OR IN PART. APPEAL IF THE AGENCY FAILED TO RESPOND AT ALL, WHICH HAPPENS. CHECK THE LINES ON THE APPEAL LETTER WHICH CORRESPOND TO YOUR PROBLEM. ENCLOSE A COPY OF YOUR ORIGINAL REQUEST. ENCLOSE A COPY OF THE DENIAL LETTER IF THERE IS ONE. ENCLOSE A COPY OF THE LETTER FROM THE AGENCY IF YOU RECEIVED A PARTIAL RESPONSE, BUT IT IS NOT NECESSARY TO ENCLOSE A COPY OF ALL DOCUMENTS RECEIVED. A NOTARIZED SIGNATURE IS NOT NECESSARY SINCE YOU HAVE ENCLOSED A COPY OF THE ORIGINAL REQUEST WHICH WAS NOTARIZED. MAIL IT OFF AND START THE 30 DAY CLOCK. THERE IS NO ADMINISTRATIVE APPEAL FOR PRIVACY ACT REQUESTS. -34- FREEDOM OF INFORMATION ACT APPEAL TO: Freedom of Information Appeal FROM: John A. Sovereign Commissioner of Internal Revenue Mailing Address Ben Franklin Station City, State Zip Washington, D.C. 20044 Dear Sir: I hereby appeal the Internal Revenue Service denial for release of documents requested by letter dated ___________, 19___. __________ A copy of my original request is enclosed. __________ A copy of the denial is enclosed. __________ The agency has not responded to my request. __________ The agency has not responded to my request in full. DATED: RESPECTFULLY SUBMITTED, _________________________ John A. Sovereign Requester -35- PRIVACY ACT REQUEST (Basic Form) TO FILE A VALID PRIVACY ACT REQUEST, THE REQUEST MUST BE MADE TO A PARTICULAR "SYSTEM OF RECORDS," YOU MUST IDENTIFY THE SYSTEM OF RECORDS WHICH YOU WISH THE AGENCY (IRS) TO SEARCH FOR RECORDS CONCERNING YOURSELF. WITHOUT THE PARTICULAR IDENTITY OF THE SYSTEM OF RECORDS NAMED IN YOUR PRIVACY ACT REQUEST, YOU DO NOT HAVE A VALID PRIVACY ACT REQUEST. YOU WILL NOTE THAT ON THE FOLLOWING PAGES OF PA REQUESTS, THE SYSTEM OF RECORDS TO BE SEARCHED IS SPECIFICALLY IDENTIFIED. IN ORDER TO AMEND (THERE IS AN AMENDMENT CHAPTER IN THIS MANUAL) ANY RECORD CONCERNING YOURSELF, YOU MUST TELL THE AGENCY IN WHICH "SYSTEM OF RECORDS" THE RECORD TO BE AMENDED IS MAINTAINED. THIS IS WHY IT IS SO IMPORTANT FOR YOU TO MAKE THESE PRIVACY ACT REQUESTS, AND TO MAKE THEM CORRECTLY, AND TO KEEP VERY GOOD RECORDS AND FILES OF YOUR REQUESTS. AT SOME FUTURE DATE, YOU MAY BE IN CRIMINAL COURT, OR THREATENED WITH SOME SORT OF CRIMINAL ACTION. THIS IS NOT A PLEASANT THOUGHT, BUY ONE WHICH WE MUST FACE WITH LOGIC AND INTELLIGENCE. -36- WITH A GOOD SET OF RECORDS, AND FILES OF INFORMATION TO GIVE TO YOUR LAWYER, YOU ARE WAY OUT IN FRONT OF THE OTHER PEOPLE AS FAR AS PROVIDING ASSISTANCE TO YOUR ATTORNEY. THIS INFORMATION WHICH YOU WILL NOW BEGIN TO COLLECT AND FILE, MAY VERY WELL MEAN THE DIFFERENCE BETWEEN A VERDICT OF GUILTY OR INNOCENCE. IT MAY (THIS IS NOT A PROMISE) PREVENT AN INDICTMENT AND THERE IS EVIDENCE TO THAT EFFECT. JUST FOLLOW THE INSTRUCTIONS AND YOU WILL TAKE A GIANT STEP TOWARDS PROTECTING YOURSELF. MAKE NOTES OF CONFLICTING ITEMS OF INFORMATION, INCOMPLETE RECORDS, ETC. THE AMENDMENT CHAPTER EXPLAINS HOW TO DEAL WITH THEM. -37- PRIVACY ACT REQUEST District Director John A. Smith Internal Revenue Service Mailing Address Mailing Address City, State Zip City, State Zip SS# Re: Request for Notification and Access Dear Sir: 1. This is a request under the Privacy Act, 5 USC 552a. This is my firm promise to pay fees and costs for duplicating the documents and information requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years 5. Please send me a copy of all documents maintained in a system of records known as: ______________________________ _____________________________, which pertain to me. DATED: Respectfully Submitted _________________________ John A. Smith, Requester I understand the penalties provided in 5 USC 552a(i)(3) for requesting or obtaining access to records under false pretenses. I am the individual making this request and this is my signature. My Social Security Number is______________. _________________________ John A. Smith, Requester NOTARY -38- PRIVACY ACT REQUEST District Director John A. Smith Internal Revenue Service Mailing Address Mailing Address City, State Zip City, State Zip SS# Re: Request for Notification and Access Dear Sir: 1. This is a request under the Privacy Act, 5 USC 552a. This is my firm promise to pay fees and costs for duplicating the documents and information requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years 5. Please send me a copy of all documents maintained in a system of records known as: Individual Returns Files, Adjustments and Miscellaneous Documents Files. TX:R Treasury/IRS 22.034, which pertain to me. DATED: Respectfully Submitted _________________________ John A. Smith, Requester I understand the penalties provided in 5 USC 552a(i)(3) for requesting or obtaining access to records under false pretenses. _________________________ John A. Smith, Requester NOTARY -39- PRIVACY ACT REQUEST (Property Lien) IF THE IRS HAS PLACED A LIEN ON YOUR PROPERTY, ETC. FILE THE LIEN FILE REQUEST ON THE FOLLOWING PAGE. -40- PRIVACY ACT REQUEST District Director John A. Smith Internal Revenue Service Mailing Address Mailing Address City, State Zip City, State Zip SS# Re: Request for Notification and Access Dear Sir: 1. This is a request under the Privacy Act, 5 USC 552a. This is my firm promise to pay fees and costs for duplicating the documents and information requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years 5. Please send me a copy of all documents maintained in a system of records known as: Lien Files (open and closed), CP:C Treasury/IRS 26.009, which pertain to me. DATED: Respectfully Submitted _________________________ John A. Smith, Requester I understand the penalties provided in 5 USC 552a(i)(3) for requesting or obtaining access to records under false pretenses. _________________________ John A. Smith, Requester NOTARY -41- PRIVACY ACT REQUEST (Erroneous Refund and Master File) AFTER YOU HAVE FILED YOUR "ERRONEOUS REFUNDS" REQUEST, WAIT 3 OR 4 DAYS AND LAY THE "INDIVIDUAL MASTER FILE" REQUEST ON THE IRS. IF YOU HAVE NOT BEEN BOTHERED BY THE IRS CONCERNING REFUNDS, YOU MAY OPT TO ABSTAIN THE ERRONEOUS REFUNDS REQUEST, BUT IT WOULD STILL BE A GOOD IDEA TO FILE THE INDIVIDUAL MASTER FILE REQUEST, JUST TO SEE WHAT THE IRS MAY HAVE PLACED IN YOUR FILE. -42- PRIVACY ACT REQUEST District Director John A. Smith Internal Revenue Service Mailing Address Mailing Address City, State Zip City, State Zip SS# Re: Request for Notification and Access Dear Sir: 1. This is a request under the Privacy Act, 5 USC 552a. This is my firm promise to pay fees and costs for duplicating the documents and information requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years 5. Please send me a copy of all documents maintained in a system of records known as: File of Erroneous Refunds, TX:R Treasury/IRS, 22.011, which pertain to me. DATED: Respectfully Submitted _________________________ John A. Smith, Requester I understand the penalties provided in 5 USC 552a(i)(3) for requesting or obtaining access to records under false pretenses. _________________________ John A. Smith, Requester NOTARY -43- I M F PRIVACY ACT REQUEST THE "IMF" IS THE SINGLE MOST IMPORTANT DOCUMENT MAINTAINED BY THE IRS, IN ALMOST ALL AREAS OF CONFLICT. THE IMF IS A MASTER FILE OF EVENTS, TRANSACTIONS, DETERMINATIONS AND ACTION. THE IMF MAY NOT MAINTAIN THE DOCUMENT WHICH IDENTIFIES A PARTICULAR EVENT, BUT IT WILL IDENTIFY THE DOCUMENT AND DISCLOSE THE PHYSICAL LOCATION OF THE DOCUMENT. "IMF" MEANS (I)ndividual (M)aster (F)ile. THE IMF IS THE DOCUMENT USED BY THE IRS IN MOST COURT CASES, AND APPARENTLY ALL FAILURE TO FILE CASES. IT IS ALSO A RECORD OF FILING OR NON-FILING. THE IMF IS A COMPUTER CODED DOCUMENT (ADP) WITH A FEW EXCEPTIONS ON THE TRANSCRIPT. THE CODE BOOK WHICH PERMITS US TO READ THESE CODES IS NOW IN THE HANDS OF A FEW PEOPLE WHO CAN DECIPHER THE CODES. -44- PRIVACY ACT REQUEST Director John A. Smith Internal Revenue Service Center Mailing Address ___________________Region City, State Zip Mailing Address SS# City, State Zip RE: REQUEST FOR NOTIFICATION AND ACCESS. Dear Sir: 1. This is a request under the Privacy Act, 5 USC 552a. This is my firm promise to pay fees and costs for duplicating the documents and information requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years 5. Please send me a copy of all documents maintained in a system of records identified as Individual Master File (IMF); Data Services, Treasury/IRS 24.030, which pertain to me. 6. Please send me the IMF NCC Transcript - specific. DATED: Respectfully Submitted _________________________ John A. Smith, Requester I understand the penalties provided in 5 USC 552a(i)(3) for requesting or obtaining access to records under false pretenses. _________________________ John A. Smith, Requester NOTARY -45- PRIVACY ACT REQUEST (Criminal Investigation) THE PRIVACY ACT REQUEST ON THE FOLLOWING PAGE WILL ALLOW YOU TO KNOW IF YOU ARE UNDER SOME SORT OF CRIMINAL INVESTIGATION. IT IS IMPORTANT FOR YOU TO FILE THIS PA REQUEST IMMEDIATELY. IF THERE IS EVIDENCE OF CRIMINAL INVESTIGATION, YOU MAY CONSIDER CONTACTING WIN FOR ADDITIONAL PROFESSIONAL ASSISTANCE. -46- PRIVACY ACT REQUEST District Director John B. Smith Internal Revenue Service Mailing Address Mailing Address City, State Zip City, State Zip SS# RE: REQUEST FOR NOTIFICATION AND ACCESS. Dear Sir: 1. This is a request under the Privacy Act, 5 USC 552a. This is my firm promise to pay fees and costs for duplicating the documents and information requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years 5. Please send me a copy of all documents maintained in a system of records known as: Controlled Accounts (open and closed), Criminal Investigation Division TC 910, TC 914, TC 916, TC 918, Treasury/IRS 46.004, which pertain to me. DATED: Respectfully Submitted _________________________ John A. Smith, Requester I understand the penalties provided in 5 USC 552a(i)(3) for requesting or obtaining access to records under false pretenses. _________________________ John A. Smith, Requester NOTARY -47- PRIVACY ACT REQUEST (General Accounting of Disclosure) THE "ACCOUNTING OF DISCLOSURE" ON THE FOLLOWING PAGE IS USED FOR A "GENERAL ACCOUNTING" OF INFORMATION DISCLOSED TO OTHER AGENCIES. AN ACCOUNTING OF DISCLOSURE SHOULD BE FILED APPROXIMATELY EVERY SIX MONTHS. SOONER IF YOU SUSPECT THE AGENCY IS PLANNING SOME SORT OF ACTION AGAINST YOU, OR IS WORKING IN CONCERT WITH SOME OTHER AGENCY TO ILLEGALLY DISCLOSE INFORMATION ABOUT YOU. THESE DISCLOSURES MUST MEET CERTAIN CRITERIA AS SET FORTH IN THE PRIVACY ACT. THE STATES HAVE ENTERED INTO AGREEMENTS WITH THE IRS TO CIRCUMVENT THE LAW AND THE RULES FOR DISCLOSURE AS PROVIDED BY THE TREASURY DEPARTMENT. IF YOU FIND THAT DISCLOSURE OF INFORMATION CONCERNING YOU HAS VIOLATED EITHER THE STATUTE OR THE TREASURY RULES ... SUE 'EM, WHAT ELSE. -48- PRIVACY ACT REQUEST District Director Jack L. Jones Internal Revenue Service Mailing Address Mailing Address City, State Zip City, State Zip SS# RE: REQUEST FOR NOTIFICATION AND ACCESS/ACCOUNTING OF DISCLOSURE Dear Sir: 1. This is a request under the Privacy Act, 5 USC 552a. This is my firm promise to pay fees and costs for duplicating the documents and information requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years 5. Please send me an accounting of disclosure of information concerning me. DATED: Respectfully Submitted _________________________ Jack L. Jones, Requester I understand the penalties provided in 5 USC 552a(i)(3) for requesting or obtaining access to records under false pretenses. _________________________ Jack L. Jones, Requester NOTARY -49- PRIVACY ACT REQUEST (Specific Accounting of Disclosure) THE "ACCOUNTING OF DISCLOSURE" ON THE FOLLOWING PAGE IS USED TO DETERMINE IF INFORMATION CONCERNING YOU HAS BEEN DISCLOSED FROM A CERTAIN SYSTEM OF RECORDS. IF INFORMATION CONCERNING YOU HAS BEEN DISCLOSED, MAKE CERTAIN THAT THE DISCLOSURE MEETS THE STATUTORY CRITERIA FOR DISCLOSURE. (SEE PRIVACY ACT, THIS MANUAL). IF DISCLOSURE IS ACKNOWLEDGED, ACCESS THE AGENCY WHICH REQUESTED THE INFORMATION IN THE FIRST PLACE, SUCH AS THE STATE TAX AGENCY, AND COMPARE NOTES, LOOK FOR DISCREPANCIES, ILLEGAL PURPOSE, ETC. THE EXAMPLE IN THIS MANUAL IS ADDRESSED TO THE DISTRICT DIRECTOR. IF THE SYSTEM OF RECORDS FROM WHICH YOU WISH TO HAVE AN ACCOUNTING IS MAINTAINED BY THE SERVICE CENTER, THEN OF COURSE ADDRESS THE REQUEST TO THE DIRECTOR, INTERNAL REVENUE SERVICE CENTER FOR YOUR AREA, OR TO WHATEVER OFFICE IS THE CORRECT ADDRESS FOR THE ACCOUNTING OF DISCLOSURE WHICH YOU WISH TO OBTAIN. -50- PRIVACY ACT REQUEST District Director Jack L. Jones Internal Revenue Service Mailing Address Mailing Address City, State Zip City, State Zip SS# RE: REQUEST FOR NOTIFICATION AND ACCESS/ACCOUNTING OF DISCLOSURE Dear Sir: 1. This is a request under the Privacy Act, 5 USC 552a. This is my firm promise to pay fees and costs for duplicating the documents and information requested below, ultimately determined in accordance with 26 CFR 601.702 (f). 2. If some of this request is exempt from release, please furnish me with those portions reasonably segregatable. I am waiving inspection of the requested records. 3. I am attesting under penalty of perjury that I am a category (E) requester. 4. This request pertains to the years 5. Please send me an accounting of disclosure of information concerning me from the system of records identified as ______________________________________________ ____________________________________________________________. DATED: Respectfully Submitted _________________________ Jack L. Jones, Requester I understand the penalties provided in 5 USC 552a(i)(3) for requesting or obtaining access to records under false pretenses. _________________________ Jack L. Jones, Requester NOTARY -51- AMENDING For the purpose of this chapter, the word "amend" also means to "correct" or to "expunge." By force of LAW the agency is required to maintain information that is: 1. Accurate; 2. Timely; 3. Relevant; and 4. Complete. 5 USC 552a(d)(5)(e)(6) When the agency violates the law and fails to maintain your personal record to the compulsory standards required by this LAW, then you are armed with sufficient evidence to force the offending agency to amend your record, as pay you damages for maintaining the illegal record. Initiating the amendment process is relatively easy, in writing and looks like this: The envelope is similar to a PA request except for the lower left-hand corner, which announces that this is a "Privacy Act Amendment Request." кФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФП Г John Sovereign Public First Class Г Г 100 Freedom Street Postage Г Г City, State Zip Г Г Г Г District Director Г Г Internal Revenue service Г Г Street Address Г Г City, State Zip Г Г Г Г PRIVACY ACT AMENDMENT Г Г REQUEST Г РФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФй -52- AMENDING THE RECORD INTRODUCTION Up to this point collecting information from the enemy agency focused on knowing what the enemy knows about you (the Privacy Act) and your learning as much as possible about the enemy (Freedom of Information Act). This necessary action was by its very nature, primarily a defensive action, although an extremely important and profitable action, never the less, defensive. But as of now, and thanks to the LAW, your posture will emerge more as an offensive position. As you read through and sort out the information received, you naturally found several disturbing items. These questionable items of information logically disturbed you because they failed to comply with specific mandatory conditions of the LAW. When this occurs (and it does so frequently) the Law states that the offending agency MUST amend or expunge the illegal record AT YOUR REQUEST. And even when the offending agency agrees to amend or expunge the illegal record at your request and out of court, you may sue the guilty agency and collect a minimum of $1,000.00 plus attorneys' fees and costs. It's almost as much fun as your first kiss. You, and only you may initiate the amendment process, the offending agency will never do it for you, even though the agency was well aware of the illegal record. But now that you know and understand what the agency may and may not maintain in the files, open the amendment process and insure that your personal records are absolutely, 100% pure and clean. This attention to detailed sanitation may require multiple washings each year, but it's the pathway to happiness, joy and $$$$$$$$$$$$$$$$$$$. -53- PRIVACY ACT AMENDMENT REQUEST District Director John A Sovereign Internal Revenue Service Mailing Address Mailing Address City, State Zip City, State Zip Re: Request for Notification and Access Dear Sir: 1. This is a request under the Privacy Act, 5 USC 552a. This is my formal request for you to amend and/or expunge the record described below. 2. the record is located in your jurisdiction, and is maintained in a system of records known as: ________________ ___________________________________________. 3. The record is identified as: 4. The record is not ____________________________ as required by 5 USC 552a(d)(2)(B)(i). 5. Please ____________________________ the following. DATED: _________________, 19___ Respectfully Submitted, _________________________ John A. Sovereign Requestor I understand the penalties provided in 5 USC 552a(i)(3) for requesting or obtaining access to the records under false pretenses. I am the individual making this Request and this is my signature. My Social Security Number is _____________. _________________________ John A. Sovereign Requestor NOTARY INSERTED HERE -- SEE PAGE 23 OF THIS MANUAL -54- When you are requesting an amendment, make every effort to furnish a complete copy of the document to be amended by the and underline or otherwise identify that portion of the document to be amended, and instruct the offending agency to delete certain words and then to insert certain new words, or to expunge a certain portion. In addition, carefully describe in writing exactly what is to be amended. If the agency agrees to amend as you requested, then you should be notified within 10 working days. When you receive the notification, then it's time for you to file suit in Federal District Court for damages against the offending agency for maintaining illegal records. The agency notification of amendment is an admission of guilt to maintaining illegal records. So collect damages, attorneys' fees and costs. If the agency denies your request to amend the record, then the agency must so inform you within 10 working days, and you must also be furnished with the agency reason for the denial. Further, the agency must also furnish you with a copy of your appeal rights and instructions for appealing. You must appeal within 35 days of your written notice of denial. Exercise some native intelligence and logic when requesting amendments, be sure, be reasonable and well within the law. Ensuring that your request is correct will be extremely helpful if you later decide to ask the court for assistance with the amendment process. Don't allow this to scare you, just be sure to use a scalpel instead of a meat axe. If your request to amend the incorrect record is denied, then proceed with the appeal process. This is the only time the Privacy Act utilizes an appeal process. Records pertaining to a tax, fine or penalty, cannot be amended. -55- Address the envelope the same way you address the appeal letter. Make sure that you include: PRIVACY ACT AMENDMENT APPEAL on the lower left-hand corner of the envelope. File your appeal within 35 days of receiving your denial, or within 35 days past the statutory time limits for IRS to respond. A blank form is enclosed for your to copy. A fake appeal is included for you to follow as an example. Describe the document to be amended, carefully and clearly. Include a copy of your original amendment request, and a copy of the IRS denial letter. The appeal envelope will look like this: кФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФП Г John Sovereign Public First Class Г Г 100 Freedom Street Postage Г Г City, State Zip Г Г Г Г Director Disclosure Operations Div. Г Г Attn: CP:D:F Г Г Internal Revenue Service Г Г 1111 Constitution Avenue N.W. Г Г Washington, D.C. 20224 Г Г PRIVACY ACT AMENDMENT Г Г REQUEST Г РФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФФй -56- PRIVACY ACT AMENDMENT APPEAL Director Disclosure Operations John A. Sovereign Division Mailing Address Internal Revenue Service City, State Zip 1111 Constitution Avenue N.W. Washington, D.C. 20224 Dear Sir: 1. This is an appeal to the Internal Revenue Service denial to amend and/or expunge my record as requested. 2. My initial request for amendment and/or expungement is dated _______________,19____, and a copy is enclosed. 3. The IRS denial is dated ________________, 19____, and a copy is enclosed. 4. The record was properly identified for amendment and/or expungement, and all procedures were properly complied with. 5. 6. DATED:______________, 19____ Respectfully Submitted, _________________________ JOHN A. SOVEREIGN Requestor -57- The Appeals Section will send you a notice stating that your appeal was received on a certain date. This notice will be sent to you within 10 working days. This is only a notice that your appeal was received, and is not a notice of determination. You will then be notified of the decision within 30 working days. This 30 day limit may be extended by the Appeals Section for "good cause" whatever that is. If the Appeals Section rules in your favor you will be so notified in writing and the amendment will be processed. In ruling in your favor the Appeals Section has admitted the agency violated the law. So file your lawsuit in Federal District Court and collect your statutory $$$$$$$$$$$. If the Appeals Section rules against you, you still possess two options: 1. Furnish a "Statement of Disagreement" concerning the record in dispute setting forth your side of the story. You must file the "Statement of Disagreement" within 35 calendar days and mail a copy to the Appeals Section and the offending agency. Your Statement of Disagreement MUST be included with all prior and future disclosures of that record, and it becomes a permanent part of the record. 2. You may file a lawsuit in Federal District Court to obtain a court order forcing the agency to amend the record. If you win in court, remember to collect damages and fees; for obtaining the court order to force amendment, AND, for the offending agency maintaining illegal records. -58- EXEMPT RECORDS At the beginning of this chapter, we explained that the agency is constrained by law to maintain records concerning you that are: 1. Accurate; 2. Timely; 3. Relevant; and 4. Complete. It clearly states that records must comply to the foregoing standards. The law also states the following records are exempt and NOT subject to your amendment request. The offender may amend your record, and if your record is amended you are not allowed to collect damages. 1. Transcripts or written statements made under oath. 2. Transcripts of Grand Jury proceedings, judicial and quasi-judicial proceedings which form the official record of these proceedings.. 3. Pre-sentence reports. 4. Records pertaining to the collection and payment of a federal tax. 5. Records compiled for litigation. 6. Federal Register exemptions. Despite these exemptions there will be reams of illegal documents that need your attention and tender loving care. Never be afraid of exhausting the amendment possibilities, IRS and other agencies are capable of generating more records than we will ever imagine. Paperwork is an agency's only product. Although the law states we cannot amend the 6 exemptions listed above, there is not one word that prohibits a "Statement of Disagreement." -59- AMENDMENT TIME CHECK LIST Upon receipt of your request, the statutory time clock starts to tick, and the following mandatory time limits must be adhered to. Don't fail to abide by these limits when the clock is running against you. and force the agency to abide by them when the ball is in the bureaucrat's court. Statutory Time Limit Process Involved 10 working days Agency Response 35 calendar days For Your Appeal 10 working days Appeal Receipt Notice 30 working days For Appeals Decision 35 calendar days To File "Statement of Disagreement" 720 calendar days To File in Federal District Court This amendment process is powerful, useful and rewarding. And WIN is encouraging you to employ it whenever the opportunity presents itself, no matter how large or insignificant the illegal record may be. Just be sure that you are correct, contact WIN if you wish additional assistance. But please refrain from mis-using the process as a harassment weapon. After all the harassment you have received from the bureaucrats, I understand your resentment and frustration and desire for revenge. But we are superior to the irresponsible and corrupt bureaucrats who constantly abuse their un-constitutional authority. so use care and be willing to discuss the amendment with the agency, insist on your rights, insist that the bureaucrats obey the law, and above all, WIN, WIN, WIN, WIN, WIN, WIN. -60- National Systems Managers, Internal Revenue Service National office Internal Revenue Service 1111 Constitution Avenue, NW Washington, D.C. 20224 Assistant to the Commissioner (Equal Opportunity) National Office Internal Revenue Service 1111 Constitution Avenue, NW Washington, D.C. 20224 Assistant to the Commissioner (Public Affairs) National Office Internal Revenue Service 1111 Constitution Avenue Washington, D.C. 20224 Assistant Commissioner (Collection) National Office Internal Revenue Service 1111 Constitution Avenue Washington, D.C. 20224 Assistant Commissioner (Computer Services) National Office Internal Revenue Service 1111 Constitution Avenue Washington, D.C. 20224 Assistant Commissioner, (Emp Plans and Exempt Orig) National Office Internal Revenue Service 1111 Constitution Avenue Washington, D.C. 20224 Assistant Commissioner (Inspections) National Office Internal Revenue Service 1111 Constitution Avenue, NW Washington, D.C. 20224 Assistant Commissioner (Planning Finance and Research) National Office Internal Revenue Service 1111 Constitution Avenue, NW Washington, D.C. 20224 Assistant Commissioner (Human Resources) -61- National Office Internal Revenue Service 1111 Constitution Avenue, NW Washington, D.C. 20224 Assistant Commissioner (Support and Services) National Office Internal Revenue Service 1111 Constitution Avenue, NW Washington, D.C. 20224 Assistant Commissioner (Returns and Info Processing) National Office Internal Revenue Service 1111 Constitution Avenue, NW Washington, D.C. 20224 Associate Chief Counsel (Technical) National Office Internal Revenue Service 1111 Constitution Avenue, NW Washington, D.C. 20224 -62- Regional Addresses, IRS Central Region Regional Counsel Office Regional Counsel's Office, IRS 7570 Federal Office building 550 Main Street Cincinnati, Ohio 45201 District Councel's Office Internal revenue Service 7525 Federal Office Bldg. 550 Main Street Cincinnati, Ohio 45201 District Counsel's Office Internal Revenue Service 605 Bancohio Building 1404 E. Ninth St. Cleveland, Ohio 44114 District Counsel's Office Internal Revenue Service P.O. Box 32516 Detroit, Michigan 48232 District Counsel's Office Internal Revenue Service P.O. Box 898 Louisville, Kentucky 40201 Regional Director of Appeals Internal Revenue Service 7514 Federal Office Building 550 Main Street Cincinnati, Ohio 45202 Regional Commissioner Internal Revenue Service 550 Main Street Cincinnati, Ohio 45202 Regional Inspector Internal Revenue Service Room 8508 550 Main Street Cincinnati, Ohio 45202 -65- District Director Internal Revenue service 550 Main Street Cincinnati, Ohio 45202 District Director Internal Revenue Service 1240 East 9th Street Cleveland, Ohio 44199 District Director Internal Revenue Service Rm 2483, Patrick V. McNamara Building 477 Michigan Avenue Detroit, Michigan 48226 District Director Internal Revenue Service Federal Office Building 575 N. Pennsylvania Street Indianapolis, Indiana 46204 District Director Internal Revenue Service U.S. Post Office Building 601 West Broadway Louisville, Kentucky 40202 District Director Internal Revenue Service 425 Juliana Street Parkersburg, West Virginia 26101 Director Internal Revenue Service Center, Central Region 201 W. Second Street Covington, Kentucky 41019 -66- IRS Addresses, Mid-Atlantic Region Regional Commissioner Internal Revenue Service Room 500 2 Penn Center Plaza Philadelphia, Pennsylvania 19102 Regional Inspector Internal Revenue Service Room 42284, W.J. Green Federal Building 600 Arch Street Philadelphia, Pennsylvania 19106 District Director Internal Revenue Service Federal Building 31 Hopkins Plaza Baltimore, Maryland 21201 District Director Internal Revenue Service 1501-970 Broad Street Newark, New Jersey 07101 District Director Internal Revenue Service 600 Arch Street Philadelphia, Pennsylvania 19106 District Director Internal Revenue Service 1000 Liberty Avenue Pittsburgh, Pennsylvania 15222 District Director Internal Revenue Service 400 North 8th Street Richmond, Virginia 23240 District Director Internal Revenue Service 844 King Street Wilmington, Delaware 19801 -67- District Director Internal Revenue Service Center Mid-Atlantic Region 11601 Roosevelt Boulevard Philadelphia, Pennsylvania 19155 Regional Counsel Office IRS, Mid-Atlantic Region 841 Chestnut Street Room 360 Philadelphia, Pennsylvania 19107 District Counsel Offices Internal Revenue Service 600 Arch Street Room 10424 Philadelphia, Pennsylvania 19107 District Counsel's Office Internal Revenue Service Room 4100 101 W. Lombard Street Baltimore, Maryland 21201 District Counsel's Office Internal Revenue Service Room 904 970 Broad Street Newark, New Jersey 07101 District Counsel's Office Internal Revenue Service 726 Federal Building 1000 Liberty Avenue Pittsburg, Pennsylvania 15222 District Counsel's Office Internal Revenue Service P.O. Box 10065 Richmond, Virginia 23240 District Counsel's Office Internal Revenue Service Universal Building, North 1875 Connecticut Avenue, NW Washington, D.C. 20009 -68- Regional Director of Appeals Internal Revenue Service Room 360 841 Chestnut Street Philadelphia, PA 19107 -69- IRS Addresses, Midwest Region Regional Commissioner Internal Revenue Service One North Wacker Drive Chicago, Illinois 60606 Regional Inspector Internal Revenue Service Rm 1646 35 East Wacker Drive Chicago, Illinois 60601 District Director Internal Revenue Service 115 Fourth Avenue S.E. Aberdeen, South Dakota 57401 District Director Internal Revenue Service 230 South Dearborn Street Chicago, Illinois 60604 District Director Internal Revenue Service Federal Building 210 Walnut Street Des Moines, Iowa 50309 District Director Internal Revenue Service Federal Buiding and Post Office 653 Second Avenue North Fargo, North Dakota 58102 District Director Internal Revenue Service Federal Building and Court House 517 East Wisconsin Avenue Milwaukee, Wisconsin 53202 District Director Internal Revenue Service Federal Office Building 106 South 15th Street -70- Omaha, Nebraska 68102 District Director Internal Revenue Service U.S. Court and Custom House 1114 Market Street St. Louis, Missouri 63101 District Director Internal Revenue Service Federal Building and Court House 316 North Robert Street St. Paul, Minnesota 55101 District Director Internal Revenue Service 320 West Washington Street Springfield, Illinois 62704 Director Internal Revenue Service Midwest Region 2306 East Bannister Road Kansas City, Missouri 64170 Regional Counsel's Office Internal Revenue Service Suite 3410 230 South Dearborn Street Chicago, Illinois 60604 District Counsel's Office Internal Revenue Service 1342 Everett McKinley Dirkson Building 219 South Dearborn Street Chicago, Illinois 60604 District Counsel's Office Internal Revenue Service Room 441, Federal Building 210 Walnut Street Des Moines, Iowa 50309 District Counsel's Office Internal Revenue Service 2700 Federal Office Building -71- 911 Walnut Street Kansas City, Missouri 64106 District Counsel's Office Internal Revenue Service Suite 760 310 W. Wisconsin Avenue Milwaukee, Wisconsin 53233 District Counsel's Office Internal Revenue Service P.O. Box 1500 Downtown Station Omaha, Nebraska 68101 District Counsel's Office Internal Revenue Service Room 720 320 West Washington Street Springfield, Illinois 62701 District Counsel's Office Internal Revenue Service P.O. Box 1146 H.W. Wheeler Station St. Louis, Missouri 63101 District Counsel's Office Internal Revenue Service Room 572, Federal Building and U.S. Court House 316 N. Robert Street St. Paul, Minnesota 55101 Regional Director of Appeals Internal Revenue Service 10th Floor One N. Wacker Drive Chicago, Illinois 60606 -72- IRS Addresses, North-Atlantic Region Regional Commissioner Internal Revenue Service 90 Church Street New York, New York 10007 Regional Inspector Internal Revenue Service 26 Federal Plaza (14th Floor) New York, New York 10007 District Director Internal Revenue Service 68 Sewell Street Augusta, Maine 04330 District Director Internal Revenue Service John F. Kennedy Federal Building Government Center Boston, Massachusetts 02203 District Director Internal Revenue Service Leo W. O'Brien Federal Building Clinton Avenue and North Pearl Street Albany, New York 12207 District Director Internal Revenue Service 120 Church Street Station New York, New York 10007 District Director Internal Revenue Service 35 Tillary Street Brooklyn, New York 11201 District Director Internal Revenue Service 111 W. Huron Street Buffalo, New York 14202 -73- District Director Internal Revenue Service 11 Elmwood Avenue Burlington, Vermont 05401 District Director Internal Revenue Service 135 Main Street Hartford, Connecticut 06103 District Director Internal Revenue Service Federal Building 80 Daniels Street Portsmouth, New Hampshire 03801 District Director Internal Revenue Service 380 Westminster Mall Providence, Rhode Island 02903 Director Internal Revenue Service Center North-Atlantic Region 310 Lowell Street Andover, Massachusetts 01812 Director Internal Revenue Service Center North-Atlantic Region 1040 Waverly Avenue Holtsville, New York 11799 Regional Counsel Regional Counsel's Office, IRS North-Atlantic Region 26 Federal Plaza, 12th Floor New York, New York 10007 District Counsels Offices District Counsel's Office, IRS 26 Federal Plaza, 12th floor New York, New York 10278 District Counsels Offices -74- District Counsel's Office, IRS Manhattan Office, Leo W. O'Brien Fedeal Building Clinton Avenue and N. Pearl Streets Albany, New York 10278 District Counsels Offices District Counsel's Office, IRS 100 Summer Street Room 1728 Boston, Massachusetts 02110 District Counsels Offices District Counsel's Office, IRS Brooklyn Office 1000 Uniondale Avenue at Hempstead Turnpike Uniondale, New York 11553 District Counsels Office District Counsel's Office, IRS 304 U.S. Courthouse Niagara Square Buffalo, New York 14202 District Counsels Offices District Counsel's Office, IRS 35 High Street Room 259 Hartford, Connecticut 06103 -75- IRS Addresses, Southeast Region Regional Commissioner Internal Revenue Service 275 Peachtree Street, NE Atlanta, Georgia 30043 Regional Inspector Internal Revenue Service 4th Floor 221 Courtland Street, NE Atlanta, Georgia 30370 District Director Internal Revenue Service 275 Peachtree Street, NE Atlanta, Georgia 30043 District Director Internal Revenue Service 500 22nd Street Rm 300 Birmingham, Alabama 35233 District Director Internal Revenue Service 1835 Assembly Street Columbia, South Carolina 29201 District Director Internal Revenue Service 320 Federal Place Greenboro, North Carolina 27401 District Director Internal Revenue Service 100 W. Capital Street Jackson, Mississippi 39269 District Director Internal Revenue Service Federal Office Building 400 West Bay Street Jacksonville, Florida 32202 -76- District Director Internal Revenue Service 801 Broadway Nashville, Tennessee 37202 Director Internal Revenue Center Southeast Region 4800 Buford Highway Chamblee, Georgia 30341 Regional Counsel's Office IRS, Southeast Region P.O. 901 Atlanta, Georgia 30370 District Counsel's Offices Internal Revenue Service P.O. Box 901 Atlanta, Georgia 30370 District Councel's Office Internal Revenue Service Room 340 500 22nd Street, South Birmingham, Alabama 35203 District Councel's Office Internal Revenue Service P.O. Box 21002 Greensboro, North Carolina 27420s District Counsel's Office Internal Revenue Service Box 35027, Federal office Building 400 West Bay Street Jacksonville, Florida 32202 District Counsel's Office Internal Revenue Service Room 1502, Federal Office Building 51 SW First Avenue Miami, Florida 33130 District Counsel's Office -77- Internal Revenue Service P.O. Box 23264 Nashville, Tennessee 37202 Regional Director of Appeals 625 Federal Office Building 275 Peachtree Street, NE Atlanta, GA 30043 -78- IRS Addresses, Southwest Region Regional Commissioner Internal Revenue Service 7839 Churchill Way LB-70 Dallas, Texas 75251 Regional Inspector Internal Revenue Service 7839 Churchill Way LB-81 Dallaw, Texas 75251 District Director Internal Revenue Service 517 Gold Avenue SW Albuquerque, New Mexico 87101 District Director Internal Revenue Service 300 E. 8th Street Austin, Texas 78701 District Director Internal Revenue Service 3223 Briar Park Houstons, Texas 77042 District Director Internal Revenue Service 308 W. 21st Streets Cheyenne, Wyoming 82001 District Director Internal Revenue Service 1100 Commerce Street Dallas, Texas 75a242 District Director Internal Revenue Service 610 Arpahoe Street Denver, Colorado 80265 -79- District Director Internal Revenue Service 700 W. Capitol Little Rock, Arkansas 72201 District Director Internal Revenue Service 500 Camp Street New Orleans, Louisiana 70130 District Director Internal Revenue Service 200 N.W. 4th Street Oklahoma City, Oklahoma 73102 District Director Internal Revenue Service 412 S. Main Street Wichita, Kansas 67202 Director Internal Revenue Service Center Southwest Region 3651 S. Interregional Highway Austin, Texas 78740 Regional Counsel's Office IRS, Southwest Region 7839 Churchill Way LB-81 Dallas, Texas 75251 District Counsel's Office IRS, Room 12A24 Earle Cabell Federal Building 1100 Commerce Street Dallas, Texas 75242 District Counsel's Office IRS, 20th Floor 1050-17th Street Denver, Colorado 80265 District Counsel's Office Internal Revenue Service Room 8102, Federal Building -80- 515 Rusk Avenue Houston, Texas 77002 District Counsel's Office Internal Revenue Service P.O. Box 30509 New Orleans, Louisiana 70190 District Counsel's Office Internal Revenue Service P.O. Box 1903 Oklahoma City, Oklahoma 73101 Regional Director of Appeals Internal Revenue Service, LB-70 7839 Churchill Way Dallas, Texas 75251 -81- IRS Addresses, Western Region Regional Commissioner Internal Revenue Service 525 Market Street San Francisco, California 94105 Regional Inspector Internal Revenue Service 160 Pine Street Suite 500 San Francisco, California 94111 District Director Internal Revenue Service 310 K Street Anchorage, Alaska 99501 District Director Internal Revenue Service 550 West Fort Street Box 041 Boise, Idaho 83724 District Director Internal Revenue Service Federal Building 316 North Park Helena, Montana 59601 District Director Internal Revenue Service P.J.K.K. Federal Bldg. 300 Ala Moana Honolulu, Hawaii 96850 District Director Internal Revenue Service 2400 Avila Road Laguna Niguel, CA 92677 District Director Internal Revenue Service 300 N. Los Angeles Street Los Angeles, CA 90012 -82- District Director Internal Revenue Service 2120 N. Central Avenue Phoenix, Arizona 85004 District Director Internal Revenue Service 1220 S.W. 3rd Ave. Portland, Oregon 97204 District Director Internal Revenue Service 300 Booth Street Reno, Nevada 89509 District Director Internal Revenue Service 2345 Fair Oaks Blvd. Sacramento, CA 95825 District Director Internal Revenue Service 465 S. 4th East Salt Lake City, Utah 84111 District Director Internal Revenue Service 450 Golden Gate Street San Jose, CA 95113 District Director Internal Revenue Service 915 S Second Street Seattle, Washington 98174 Director Internal Revenue Service Center Western Region 5045 East Butler Avenue Fresno, CA 93888 Regional Counsel's Office IRS, Western Region Room 2470 -83- 525 Market Street San Francisco, California 94105 District Counsel's Office Internal Revenue Service 84 W. Santa Clara Street Room 300 San Jose, Califirnia 95113 District Counsel's Office Internal Revenue Service 801 I Street, Room 204 Sacramento, California 95814 District Counsel's Office Internal Revenue Service P.O. Box 2031 Main Post Office Los Angeles, California 90053 District Counsel's Office Internal Revenue Service 101 N. First Avenue, Suite 1474 Phoenix, Arizona 85003 District Counsel's Office Internal Revenue Service 810 Crown Plaza 1500 S. W. First Avenue Portland, Oregon 97201 District Counsel's Office Internal Revenue Service P.O. Box 891 Reno, Nevada 89504 District Counsel's Office Internal Revenue Service 940 Front Street, Room 3518 San Diego, California 92189 District Counsel's Office Internal Revenue Service Room 2710, Federal Building 915 Second Avenue Seattle, Washington 98174 -84- District Counsel's Office Internal Revenue Services P.O. Box 2520 Salt Lake City, Utah 84110 District Counsel's Office Internal Revenue Service P.O. Box 891 Reno, Nevada 89504 District Counsel's Office Internal Revenue Service P.O. Box 2520 Salt Lake City, Utah 84110 District Counsel's Office Internal Revenue Service 2N16 U.S. Courthouse 940 Front Street San Diego, California 92189 District Counsel's Office Internal Revenue Service Suite 900, Two Embarcadero Center San Francisco, California 94111 District Counsel's Office Internal Revenue Service 2710 Federal Building 915 Second Avenue Seattle, Washington 98174 District Counsel's Office Internal Revenue Service P.O. Box 50089 Honolulu, HI 96850 Regional Director of Appeals Internal Revenue Service 525 Market Street San Francisco, California 94105 -85- IRS Addresses, National Office Office of Chief Counsel Internal Revenue Service 1111 Constitution Avenue NW Washington, D.C. 20224 Office of Chief Counsel Criminal Tax Division, IRS 1111 Constitution Avenue, NW Washington, D.C. 20224 Office of Chief Counsel Disclosure Litigation Division, IRS 1111 Constitution Avenue Washington, D.C. 20224 Office of Chief Counsel General Legal Services Division, IRS 1111 Constitution Avenue Washington, D.C. 20224 Office of Chief Counsel General Litigation Division, IRS 1111 Constitution Avenue Washington, D.C. 20224 Office of Chief Counsel Interpretative Division, IRS 1111 Constitution Avenue, NW Washington, D.C. 20224 Office of Chief Counsel Legislation and Regulations Division, IRS 1111 Constitution Avenue, NW Washington, D.C. 20224 Office of Chief Counsel Employee Plans and Exempt Organizations Division, IRS 1111 Constitution Avenue, NW Washington, D.C. 20224 Office of Chief Counsel Tax Litigation Division, IRS 1111 Constitution Avenue Washington, D.C. 20224 -86- Chief Counsel Office of Chief Counsel, IRS 1111 Constitution Avenue Washington, D.C. 20224 -87- FREEDOM OF INFORMATION ACT INDEX Section Page 552(a) Public Information Requirements 89 552(a)(1) Federal Register Mandates 89 552(a)(1)(A)-(D) Rules, Proceedings and Practices 89 552(a)(1)(E) Amendments to Rules 89 552(a)(2) Public Access to: 89 552(a)(2)(A) Opinions 89 552(a)(2)(B) Policy Statements 89 552(a)(2)(C) Manuals and Instructions 89 552(a)(3) Availability of records 90 552(a)(4)(A) Fees 90 552(a)(4)(B) Choice of District Court 90 552(a)(4)(C) 30 Day Complaint Response 92 552(a)(4)(D) FOIA Cases Expedited 92 552(a)(4)(E) Attorneys' Fees and Costs 92 552(a)(4)(F) Disciplinary Action for Withholding 92 552(a)(4)(G) Contempt of Court 92 552(a)(5) Agency Voting Records 92 552(a)(6)(A) Agency Response 93 552(a)(6)(A)(i) 10 Day Response Time 93 552(a)(6)(A)(ii) 20 Day Appeal Time 93 552(a)(6)(B) Agency Request for Extension 93 552(a)(6)(C) Court Jurisdiction for Time 93 552(b) Exemptions 93 552(b)(1) National Defense 94 552(b)(2) Personnel Rules 94 552(b)(3) Statute 94 552(b)(4) Trade Secrets 94 552(b)(5) Agency Correspondence 94 552(b)(6) Medical Information 94 552(b)(7) Litigation Information 94 552(b)(8) Bank Regulation 95 552(b)(9) Geological Information 95 552(c) Withholding Warning 95 552(d) Congressional Reporting Requirements 96 552(d)(1) Number of Withholding 96 552(d)(2) Number of Appeals 96 552(d)(3) I.D. of Person Withholding 96 552(d)(4) Disciplinary Reports 96 552(d)(5) Rule Reporting 96 552(d)(6) Fee Schedule 96 552(d)(7) Other Information 96 -88- THE FREEDOM OF INFORMATION ACT (AS AMENDED) 1986 SS 552. Public information; agency rules, opinions, orders, records and proceedings. (a) Each agency shall make available to the public information as follows: (1) Each agency shall separately state and currently publish in the Federal Register for the guidance of the public-- (A) descriptions of its central and field organization and the established places at which, the employees (and in the case of a uniformed service, the members) from whom, and the methods whereby, the public may obtain information, make submittals or requests, or obtain decisions; (B) statements of the general course and method by which its functions are channeled and determined, including the nature and requirements of all formal and informal procedures available; (C) rules of procedure, descriptions of forms available or the places at which forms may be obtained, and instructions as to the scope and contents of all papers, reports, or examinations; (D) substantive rules of general applicability adopted as authorized by law, and statements of general policy or interpretations of general policy or interpretations of the general applicability formulated and adopted by the agency; and (E) each amendment, revision, or repeal of the foregoing. Except to the extent that a person has actual and timely notice of the terms thereof, a person may not in any manner be required to resort to, or be adversely affected by, a matter required to be published in the Federal Register and not so published. For the purpose of this paragraph, matter reasonably available to the class of persons affected thereby is deemed published in the Federal Register when incorporated by reference therein with the approval of the Director of the Federal Register. (2) Each agency, in accordance with published rules, shall make available for public inspection and copying -- (A) final opinions, including concurring and dissenting opinions, as well as orders, made in the adjudication of case; (B) those statements of policy and interpretations which have been adopted by the agency and are not published in the Federal Register; and (C) administrative staff manuals and instructions to staff that affect a member of the public; -89- unless the materials are promptly published and copies offered for sale. To the extent required to prevent a clearly unwarranted invasion of personal privacy, an agency may delete identifying details when it makes available or publishes an opinion, statement of policy, interpretation, or staff manual or instruction. However, in each case the justification for the deletion shall be explained fully in writing. Each agency shall also maintain and make available for public inspection and copying current indexes providing identifying information for the public as to any matter issued, adopted, or promulgated after July 4, 1967, and required by this paragraph to be made available or published. Each agency shall promptly publish, quarterly or more frequently and distribute (by sale or otherwise) copies of each index or supplements thereto unless it determines by order published in the Federal Register that the publication would be unnecessary and impracticable, in which case the agency shall nonetheless provide copies of such index on request at a cost not to exceed the direct cost of duplication. A final order, opinion, statement of policy, interpretation, or staff manual or instruction that affects a member of the public may be relied on, used, or cited as precedent by an agency against a party other than the agency only if-- (i) it has been indexed and either made available or published as provided by this paragraph; or (ii) the party has actual and timely notice of the terms thereof. (3) Except with respect to the records made available under paragraphs (1) and (2) of this subsection, each agency, upon and request for records which (A) reasonably describes such records and (B) is made in accordance with published rules stating the time, place, fees (if any), and procedures to be followed, shall make the records promptly available to any person. (4)(A)(i) In order to carry out the provisions of this section, each agency shall promulgate regulations, pursuant to notice and receipt of public comment, specifying the schedule of fees applicable to the processing of requests under this section and establishing procedures and guidelines for determining when such fees should be waived or reduced. Such schedule shall conform to the guidelines which shall be promulgated, pursuant to notice and receipt of public comment, by the Director of the Office of Management and Budget and which shall provide for a uniform schedule of fees for all agencies. (ii) such agency regulations shall provide that-- (I) fees shall be limited to reasonable standard charges for document search, duplication, and review, when -90- records are requested for commercial use; (II) fees shall be limited to reasonable standard charges for document duplication when records are not sought for commercial use and the request is made by an educational or noncommercial scientific institution, whose purpose is scholarly or scientific research; or representative of the news media; and (III) for any request not described in (I) or (II), fees shall be limited to reasonable standard charges for document search and duplication. (iii) Documents shall be furnished without any charge or at a charge reduced below the fees established under clause (ii) if disclosure of the information is in the public interest because it is likely to contribute significantly to public understanding of the operations or activities of the government and is not primarily in the commercial interest of the requester. (iv) Fee schedules shall provide for the recovery of only the direct costs of search, duplication, or review. Review shall include only the direct costs incurred during the initial examination of a document for the purposes of determining whether the documents must be disclosed under this section and for the purposes of withholding any portions exempt from disclosure under this section. Review costs may not include any costs incurred in resolving issues of law or policy that may be raised in the course of processing a request under this section. No fee may be charged by any agency under this section -- (I) if the costs of routine collection and processing of the fee are likely to equal or exceed the amount of the fee; or (II) for any request described in clause (II) or (III) of this subparagraph for the first two yours of search time or for the first one hundred pages of duplication. (v) No agency may require advance payment of any fee unless the requester has previously failed to pay fees in a timely fashion, or the agency had determined that the fee will exceed $250. (vi) Nothing in this subparagraph shall supersede fees chargeable under a statute specifically providing for setting the level of fees for particular types of records. (vii) In any action by a requester regarding the waiver fees under this section, the court shall determine the matter de novo; Provided, That the court's review of the matter -91- shall be limited to the record before the agency. (B) On complaint, the district court of the United States in the district in which the complainant resides, or has his principal place of business, or in which the agency records are situated, or in the District of Columbia, has jurisdiction to enjoin the agency from withholding agency records and to order the production of any agency records improperly withheld from the complainant. In such a case the court shall determine the matter de novo, and may examine the contents of such agency records in camera to determine whether such records or any part thereof shall be withheld under any of the exemptions set forth in subsection (b) of this section, and the burden is on the agency to sustain its action. (C) Notwithstanding any other provisions of law, the defendant shall serve an answer or otherwise plead to any complaint made under this subsection within thirty days after service upon the defendant of the pleading in which such complaint is made, unless the court otherwise directs for good cause shown. (D) Except as to cases the court considers of greater importance, proceedings before the district court, as authorized by this subsection, and appeals therefrom, take precedence on the docket over all cases and shall be assigned for hearing and trial or for argument at the earliest practicable date and expedited in every way. (E) The court may assess against the United States reasonable attorney fees and other litigation costs reasonably incurred in any case under this section in which the complainant has substantially prevailed. (F) Whenever the court orders the production of any agency records improperly withheld from the complainant and assesses against the United States reasonable attorney fees and other litigation costs, and the court additionally issues a written finding that the circumstances surrounding the withholding raise questions whether the agency personnel acted arbitrarily or capriciously with respect to the withholding, the Civil Service Commission shall promptly initiate a proceeding to determine whether disciplinary action is warranted against the officer or employee who was primarily responsible for the withholding. The Commission, after investigation and consideration of the evidence submitted, shall submit its findings and recommendations to the administrative authority of the agency concerned and shall send copies of the findings and recommendations to the officer or employee or his representative. The administrative authority shall take the corrective action that the Commission recommends. (G) In the event of noncompliance with the order of the -92- court, the district court may punish for contempt the responsible employee, and in the case of a uninformed service, the responsible member. (5) Each agency having more than one member shall maintain and make available for public inspection a record of the final votes of each member in every agency proceeding. (6)(A) Each agency, upon any request for records made under paragraph (1), (2), or (3) of this subsection shall-- (i) determine within ten days (excepting Saturdays, Sundays, and legal holidays) after the receipt of any such request whether to comply with such request and shall immediately notify the person making such request of such determination and the reasons therefor, and of the right of such person to appeal to the head of the agency any adverse determination; and (ii) make a determination with respect to any appeal within twenty days (excepting Saturdays, Sundays, and legal public holidays) after the receipt of such appeal. If on appeal the denial of the request for records is in whole or in part upheld, the agency shall notify the person making such request of the provisions for judicial review of that determination under paragraph (4) of this subsection. (B) In unusual circumstances as specified in this subparagraph, time limits prescribed in either clause (i) or clause (ii) of subparagraph (A) may be extended by written notice to the person making such request setting forth the reasons for such extension and the date on which a determination is expected to be dispatched. No such notice shall specify a date that would result in an extension for more than ten working days. As used in this subparagraph, "unusual circumstances" means, but only to the extent reasonably necessary to the proper processing of the particular request-- (i) the need to search for and collect the requested records from field facilities or other establishments that are separate from the office processing the request; (ii) the need to search for, collect, and appropriately examine a voluminous amount of separate and distinct records which are demanded in a single request; or (iii) the need for consultation, which shall be conducted with all practicable speed, with another agency having a substantial interest in the determination of the request or among two or more components of the agency having substantial subject-matter interest therein. (C) Any person making a request to any agency for -93- records under paragraph (1), (2), or (3) of this subsection shall be deemed to have exhausted his administrative remedies with respect to such request if the agency fails to comply with the application time limit provisions of this paragraph. If the Government can show exceptional circumstances exist and that the agency is exercising due diligence in responding to the request, the court may retain jurisdiction and allow the agency additional time to complete its review of the records. Upon any determination by an agency to comply with a request for records, the records shall be made promptly available to such person making such request. Any notification of denial of any request for records under this subsection shall set forth the names and titles or positions of each person responsible for the denial of such request. (b) this section dies non apply to matters that are -- (1)(A) specifically authorized under criteria established by an Executive order to be kept secret in the interest of national defense or foreign policy and (B) are in fact properly classified pursuant to such Executive order; (2) related solely to the internal personnel rules and practices of an agency. (3) specifically exempted from disclosure by statute (other than section 552b of this title), provided that such statute (A) requires that the matters be withheld from the public in such a manner as to leave no discretion on the issue, or (B) establishes particular criteria for withholding or refers to particular types of matters to be withheld; (4) trade secrets and commercial or financial information obtained from a person and privileged or confidential; (5) inter-agency or intra-agency memorandums or letters which would not be available by law to a party other than an agency in litigation with the agency; (6) personnel and medical files and similar files the disclosure of which would constitute a clearly unwarranted invasion of personal privacy; (7) records or information compiled for law enforcement purposes, but only to the extent that the production of such law enforcement records or information (A) could reasonably be expected to interfere with enforcement proceedings, (B) would deprive a person of a right to a fair trial or an impartial adjudication, (C) could reasonably be expected to constitute an unwarranted invasion of personal privacy, (D) could reasonably be expected to disclose the identity of a confidential -94- source, including a State, local, or foreign agency or authority or authority or any private institution which furnished information on a confidential basis, and, in the case of a record or information compiled by criminal law enforcement authority in the course of a criminal investigation or by an agency conducting a lawful national security intelligence investigation, information furnished by a confidential source, (F) would disclose techniques and procedures for law enforcement investigations or prosecutions, or would disclose guidelines for law enforcement investigations or prosecutions if such disclosure could reasonably be expected to risk circumvention of the law, or (F) could reasonably be expected to endanger the life or physical safety of any individual; (8) contained in or related to examination, operating, or condition reports prepared by, on behalf of, or for the use of an agency responsible for the regulation or supervision of financial institutions; or (9) geological and geophysical information and data, including maps, concerning wells. Any reasonably segregable portion of a record shall be provided to any person requesting such record after deletion of the portions which are exempt under this subsection. (c)(1) Whenever a request is made which involves access to records described in subsection (b)(7)(A) and -- (A) the investigation or proceeding involves a possible violation of criminal law; and (B) there is reason to believe that (i) the subject of the investigation or proceeding is not aware of its pendency, and (ii) disclosure of the existence of the records could reasonably be expected to interfere with enforcement proceedings, the agency may, during only such time as that circumstance continues, treat the records as not subject to the requirements of this section. (2) Whenever informant records maintained by a criminal law enforcement agency under an informant's name or personal identifier are requested by a third party according to the informant's name or personal identifier, the agency may treat the records as not subject to the requirements of this section unless the informant's status as an informant has been officially confirmed. (3) Whenever a request is made which involves access to records maintained by the Federal Bureau of Investigation -95- pertaining to foreign intelligence or counterintelligence, or international terrorism, and the existence of the records is classified information as provided in subsection (b)(1), the Bureau may, as long as the existence of the records remains classified information, treat the records as not subject to the requirements of this section. (d) This section does not authorize withholding of information or limit the availability of records to the public, except as specifically stated in this section. This section is not authority to withhold information from Congress. (e) On or before March 1 of each calendar year, each agency shall submit a report covering the preceding calendar year to the Speaker of the House of Representatives and President of the Senate for referral to the appropriate committees of the Congress. The report shall include -- (1) the number of determinations made by such agency not to comply with requests for records made to such agency under subsection (a) and the reasons for each such determination; (2) the number of appeals made by persons under subsection (a)(6), the result of such appeals, and the reason for the action upon each appeal that results in a denial of information; (3) the names and titles or positions of each person responsible for the denial of records requested under this section, and the number of instances of participation for each; (4) the results of each proceeding conducted pursuant to subsection (a)(4)(F), including a report of the disciplinary action taken against the officer or employee who was primarily responsible for improperly withholding records or an explanation of why disciplinary action was not taken; (5) a copy of every rule made by such agency regarding the section; (6) a copy of the fee schedule and the total amount of fees collected by the agency for making records available under this section; and (7) such other information as indicates efforts to administer fully this section. The Attorney General shall submit an annual report on or before March 1 of each calendar year which shall include for the prior calendar year a listing of the number of cases -96- arising under this section, the exemption involved in each case, the disposition of such case, and the cost, fees, and penalties assessed under subsection (a)(4)(E), (F), and (G). such report shall also include a description of the efforts undertaken by the Department of Justice to encourage agency compliance with this section. (f) For purposes of this section, the term 'agency' ad defined in section 551(1) of this title incluldes any executive department, military department, Government corporation, Government controlled corporation, or other establishment in the executive branch of the Government (including the Executive Office of the President), or any independent regulatory agency. -97- PRIVACY ACT INDEX SECTION PAGE 2(a)(1) Need for Privacy Act .................101 2(a)(2) Possible Harm to Public.................101 2(a)(3) Danger to Public........................101 2(a)(4) Right to Privacy .......................101 2(a)(5) Congressional Regulation................101 2(b) Safeguards..............................101 2(b)(1) Individual Determinations...............101 2(b)(2) Individual Consent......................101 2(b)(3) Right to Access and Copy................102 2(b)(4) Lawful Purpose of Information...........102 2(b)(5) Exemption to Lawful Purpose.............102 2(b)(6) Agency Liable for Damages ..............102 3(a) Definitions.............................102 3(a)(1) Agency..................................102 3(a)(2) Individual..............................102 3(a)(3) Maintain................................102 3(a)(4) Record..................................102 3(a)(5) System of Records.......................102 3(a)(6) Statistical Record......................103 3(a)(7) Routine Use.............................103 3(b) Contitions of Disclosure................103 3(b)(1) Agency Need.............................103 3(b)(2) Required................................103 3(b)(3) Routine Use.............................103 3(b)(4) Bureau of Census........................103 3(b)(5) Statistical Research....................103 3(b)(6) National Archives.......................103 3(b)(7) Law Enforcement Request.................104 3(b)(8) Safety and Health.......................104 3(b)(9) Congress................................104 3(b)(10) GAO.....................................104 3(b)(11) Court Order.............................104 3(c) Accounting of Disclosure................104 3(c)(1) Exceptions..............................104 3(c)(1)(A) Disclosure of Records...................104 3(c)(1)(B) Record of Recipient.....................104 3(c)(2) Five Year Accounting ...................104 3(c)(3) Accounting to Individual................104 3(c)(4) Corrections.............................105 3(d) Access to Records.......................105 3(d)(1) Individual Access.......................105 3(d)(2) Amendment of Record.....................105 3(d)(2)(A) Ten Day Compliance......................105 3(d)(2)(B) Amendment...............................105 3(d)(2)(B)(i) Corrections.............................105 3(d)(2)(B)(ii) Refusal Requirements....................105 -98- PRIVACY ACT INDEX SECTION PAGE 3(d)(3) Amendment...............................105 3(d)(4) Disclosure of Amendment.................106 3(d)(5) Litigation Exemption....................106 3(e) Agency Requirements.....................106 3(e)(1) Relevant Information....................106 3(e)(2) Source of Information...................106 3(e)(3) Privacy Act Notice......................106 3(e)(3)(A) Authority...............................106 3(e)(3)(B) Principal Purpose.......................107 3(e)(3)(C) Routine Use.............................107 3(e)(3)(D) Non-Compliance..........................107 3(e)(4) System of Records Disclosure............107 3(e)(4)(A) Name and Location.......................107 3(e)(4)(B) Categories of Individuals...............107 3(e)(4)(C) Categories of Records...................107 3(e)(4)(D) Routine Use.............................107 3(e)(4)(E) Record of Policies and Practices........107 3(e)(4)(F) I.D. of Record Official.................107 3(e)(4)(G) Notification Proceedings................107 3(e)(4)(H) Access to Records.......................107 3(e)(4)(I) Categories of Sources...................107 3(e)(5) Type of Information Allowed.............108 3(e)(6) Agency Disclosure Requirements..........108 3(e)(7) First Amendment Records Prohibited......108 3(e)(8) Individual Notice.......................108 3(e)(9) Agency Conduct..........................108 3(e)(10) Agency Security.........................108 3(e)(11) Rule Publication Requirements...........108 3(f) Agency Rules............................108 3(f)(1) Individual Notification.................109 3(f)(2) Individual Requirements.................109 3(f)(3) Individual Disclosure Rules.............109 3(f)(4) Amendment Process.......................109 3(f)(5) Fees and Costs..........................109 3(g)(1) Civil Remedies..........................109 3(g)(1)(A) Failure to Amend........................109 3(g)(1)(B) Failure to Comply.......................109 3(g)(1)(C) Inaccurate Records......................110 3(g)(1)(D) Court Litigation........................110 3(g)(2)(A) Court Ordered Amendment.................110 3(g)(2)(B) Attorneys' Fees and Costs...............110 3(g)(3)(A) Court Ordered Records...................110 3(g)(3)(B) Attorneys' Fees and Costs...............110 3(g)(4)(A) Damages.................................111 3(g)(4)(B) Attorneys' Fees and Costs...............111 3(g)(5) Choice of Court District................111 -99- PRIVACY ACT INDEX SECTION PAGE 3(h) Legal Guardians.........................111 3(i)(1) Criminal Penalty........................111 3(i)(2) Notice Requirements.....................112 3(i)(3) False Pretense Requests.................112 3(j) General Exemptions......................112 3(j)(1) C.I.A...................................112 3(j)(2) Law Enforcement.........................112 3(k) Specific Exemptions.....................113 3(k)(1) 552(b)(1)...............................113 3(k)(2) Litigation Investigation................113 3(k)(3) Secret Service..........................113 3(k)(4) Statistical Records.....................113 3(k)(5) Government Employment...................113 3(k)(6) Government Employment Testing...........113 3(k)(7) Promotion Evaluation....................114 3(l) Archival Records........................114 3(l)(1) GS Storage..............................114 3(l)(2) National Archives.......................114 3(l)(3) National Archives.......................114 3(m) Government Contractors..................115 3(n) Mailing Lists...........................115 3(o) Reporting of New Systems................115 3(p) Annual Report...........................115 3(q) Effects of Other Laws...................115 4 Privacy Act Amendments..................116 5 Expired.................................116 6 OMB.....................................116 7 Social Security Number Notice...........116 7(a)(1) Federal, State and Local Agencies.......116 7(a)(2) Exemptions..............................116 7(a)(2)(A) Required Disclosure.....................116 7(a)(2)(B) 1975 Stipulation........................116 7(b) Federal, State and Local Use of SS# ....117 7(b) Privacy Notice of SS# Use ..............117 8 Effective Date of Privacy Act ..........117 9 Privacy Act Appropriations .............117 -100- PUBLIC LAW 93-579 THE PRIVACY ACT OF 1974 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, that this Act may be cited as the "Privacy Act of 1974." Sec. 2. (a) The Congress finds that -- (1) the privacy of an individual is directly affected by the collection, maintenance, use, and dissemination of personal information by Federal agencies. (2) the increasing use of computers and sophisticated information technology, while essential to the efficient operation of the Government, has greatly magnified the harm to individual privacy that can occur from any collection, maintenance, use, or dissemination of personal information; (3) the opportunities for an individual to secure employment, insurance, and credit, and his right to due process, and other legal protection are endangered by the misuse of certain information systems; (4) the right to privacy is a personal and fundamental right protected by the Constitution of the United States; and (5) in order to protect the privacy of individuals identified in information systems maintained by Federal agencies, it is necessary and proper for the Congress to regulate the collection, maintenance, use, and dissemination of information by such agencies. (b) The purpose of this Act is to provide certain safeguards for an individual against an invasion of personal privacy by requiring Federal agencies, except as otherwise provided by law, to-- (1) permit an individual to determine what records pertaining to him are collected, maintained, used, or disseminated by such agencies; (2) permit an individual to prevent records pertaining to him obtained by such agencies for a particular purpose from being used or made available for another purpose without his consent; -101- (3) permit an individual to gain access to information pertaining to him in Federal agency records, to have a copy made of all or any portion thereof, and to correct or amend such records; (4) collect, maintain, use, or disseminate any record of identifiable personal information in a manner that assures that such action is for a necessary and lawful purpose, that the information is correct and accurate for its intended use, and that adequate safeguards are provided to prevent misuse of such information; (5) permit exemptions from the requirements with respect to records provided in this Act only in those cases where there is an important public policy need for such exemption as has been determined by specific statutory authority; and (6) be subject to civil suit for any damages which occur as a result of willful or intentional action which violates any individual's rights under this Act. Sec. 3. Title 5, United States Code, is amended by adding after section 552 the following new section: "552a. Records maintained on individuals "(a) DEFINITIONS.-- For purposes of this section-- "(1) the term 'agency' means agency as defined in section 552(e) of this title; "(2) the term 'individual' means a citizen of the Untied States or an alien lawfully admitted for permanent residence; "(3) the term 'maintain' includes maintain, collect, use, or disseminate: "(4) the term 'record' means any item, collection, or grouping of information about an individual that is maintained by an agency, including, but not limited to, his education, financial transactions, medical history, and criminal or employment history and that contains his name, or the identifying number symbol, or other identifying particular assigned to the individual, such a finger or voice print or a photograph; "(5) the term 'system of records' means a group of any -102- records under the control of any agency from which information is retrieved by the name of the individual or by some identifying number, symbol, or other identifying particular assigned to the individual; "(6) the term 'statistical record' means a record in a system of records automated for statistical research or reporting purposes only and not used in whole or in part in making any determination about an identifiable individual, except as provided by section 8 of title 13; and "(7) the term 'routine use' means, with respect to the disclosure of a record, the use of such record for a purpose which is compatible with the purpose for which it was collected. "(b) CONDITIONS OF DISCLOSURE.-- No agency shall disclose any record which is contained in a system of records by any means of communication to any person, or to another agency, except pursuant to a written request by, or with the prior consent of, the individual to whom the record pertains, unless disclosure of the record would be-- "(1) to those officers and employees of the agency which maintains the record who have a need for the record in the performance of their duties; "(2) required under section 552 of this title; "(3) for a routine use as defined in subsection (a)(7) of this section and described under subsection (e)(4)(D) of this section; "(4) to the Bureau of the Census for purposes of planning or carrying out a census of survey or related activity pursuant to the provisions of title 13; "(5) to a recipient who has provided the agency with advance adequate written assurance that the record will be used solely as a statistical research or reporting record, and the record is to be transferred in a form that is not individually identifiable; "(6) to the National Archives of the United States as a record which has sufficient historical or other value to warrant its continued preservation by the United States Government, or for evaluation by the Administrator of General Services or his designee to determine whether the record has such value; -103- "(7) to another agency or to an instrumentality of any governmental jurisdiction within or under the control of the United States for a civil or criminal law enforcement activity if the activity is authorized by law, and if the head of the agency or instrumentality has made a written request to the agency which maintains the record specifying the particular portion desired and the law enforcement activity for which the record is sought; "(8) to a person pursuant to a showing of compelling circumstances affecting the health or safety of an individual if upon such disclosure notification is transmitted to the last known address of such individual; "(9) to either House of Congress, or, to the extent of matter within its jurisdiction, any committee or subcommittee thereof, any joint committee of Congress or subcommittee of any such joint committee; "(10)to the Comptroller General, or any of his authorized representatives, in the course of the performance of the duties of the General Accounting Office; or "(11)pursuant to the order of a court of competent jurisdiction. "(c) ACCOUNTING OF CERTAIN DISCLOSURES.-- Each agency, with respect to each system of records under its control, shall -- "(1) except for disclosures made under subsections (b)(1) or (b)(2) of this section, keep an accurate accounting of-- "(A) the date, nature, and purpose of each disclosure of a record to any person or to another agency made under subsection (b) of this section; and "(B) the name and address of the person or agency to whom the disclosure is made; "(2) retain the accounting made under paragraph (1) of this subsection for at least five years or the life of the record, whichever is longer, after the disclosure for which the accounting is made; "(3) except for disclosures made under subsection (b)(7) of this section, make the accounting made under -104- paragraph (1) of this subsection available to the individual named in the record at his request; and "(4) inform any person or other agency about any correction or notation of dispute made by the agency in accordance with subsection (d) of this section of any record that has been disclosed to the person or agency if an accounting of the disclosure was made. "(d) ACCESS TO RECORDS.-- Each agency that maintains a system of records shall -- "(1) upon request by any individual to gain access to his record or to any information pertaining to him which is contained in the system, permit him and upon his request, a person of his own choosing to accompany him, to review the record and have a copy made of all or any portion thereof in a form comprehensible to him, except that the agency may require the individual to furnish a written statement authorizing discussion of that individual's record in the accompanying person's presence; "(2) permit the individual to request amendment of a record pertaining to him and-- "(A) not later than 10 days (excluding Saturdays, Sundays, and legal public holidays) after the date of receipt of such request, acknowledge in writing the receipt; and "(B) promptly, either-- "(i) make any correction of any portion thereof which the individual believes is not accurate, relevant, timely, or complete; or "(ii) inform the individual of its refusal to amend the record in accordance with his request, the reason for the refusal, the procedure established by the agency for the individual to request a review of that refusal by the head of the agency or an officer designated by the head of the agency, and the name and business address of that official; "(3) permit the individual who disagrees with the refusal of the agency to amend his record to request a review of such refusal, and not later than 30 days (excluding Saturdays, Sundays, and -105- legal public holidays) from the date on which the individual requests such review, complete much review and make a final determination unless, for good cause shown, the head of the agency extends such 30-day period; and if, after his review, the reviewing official also refuses to amend the record in accordance with the request, permit the individual to file with the agency a concise statement setting forth the reasons for his disagreement with the refusal of the agency, and notify the individual of the provisions for judicial review of the reviewing official's determination under subsection (g)(1)(A) of this section; "(4) in any disclosure, containing information about which the individual has filed a statement of disagreement, occurring after the filing of the statement under paragraph (3) of this subsection, clearly note any portion of the record which is disputed and provide copies of the statement and, if the agency deems it appropriate, copies of a concise statement of the reasons of the agency for not making the amendments requested, to persons or other agencies to whom the disputed record has been disclosed; and "(5) nothing in this section shall allow an individual access to any information compiled in reasonable anticipation of a civil action or proceeding. "(e) AGENCY REQUIREMENTS.-- Each agency that maintains a system of records shall-- "(1) maintain in its records only such information about an individual as is relevant and necessary to accomplish a purpose of the agency required to be accomplished by statute or by executive order of the President; "(2) collect information to the greatest extent practicable directly from the subject individual when the information may result in adverse determinations about an individual's rights, benefits, and privileges under Federal programs; "(3) inform each individual whom it asks to supply information, on the form which it uses to collect the information or on a separate form that can be retained by the individual-- "(A) the authority (whether granted by statute, or by executive order of the President) which authorizes the solicitation of the information -106- and whether disclosure of such information is mandatory or voluntary; "(B) the principal purpose or purposes for which the information is intended to be used; "(C) the routine uses which may be made of the information, as published pursuant to paragraph (4)(D) of this subsection; and "(D) the effects on him, if any, of not providing all or any part of the requested information; "(4) subject to the provisions of paragraph (11) of this subsection, publish in the FEDERAL REGISTER at least annually a notice of the existence and character of the system of records, which notice shall include-- "(A) the name and location of the system; "(B) the categories of individuals on whom records are maintained in the system; "(C) the categories of records maintained in the system; "(D) each routine use of the records contained in the system, including the categories of users and the purpose of such use; "(E) the policies and practices of the agency regarding storage, retrievability, access controls, retention, and disposal of the records; "(F) the title and business address of the agency official who is responsible for the system of records; "(G) the agency procedures whereby an individual can be notified at his request if the system of records contains a record pertaining to him; "(H) the agency procedures whereby an individual can be notified at his request how he can gain access to any record pertaining to him contained in the system of records, and how he can contest its content; and "(I) the categories of sources of records in the system; -107- "(5) maintain all records which are used by the agency in making any determination about any individual with such accuracy, relevance, timeliness, and completeness as is reasonably necessary to assure fairness to the individual in the determination; "(6) prior to disseminating any record about an individual to any person other than an agency, unless the dissemination is made pursuant to subsection (b)(2) of this section, make reasonable efforts to assure that such records are accurate, complete, timely, and relevant for agency purposes; * "(7) maintain no record describing how any individual exercises rights guaranteed by the First Amendment unless expressly authorized by statute or by the individual about whom the record is maintained or unless pertinent to and within the scope of an authorized enforcement activity; "(8) make reasonable efforts to serve notice on an individual when any record on such individual is made available to any person under compulsory legal process when such process becomes a matter of public record; "(9) establish rules of conduct for persons involved in the design, development, operation, or maintenance of any system of records, or in maintaining any record, and instruct each such person with respect to such rules and the requirements of this section, including any other rules and procedures adopted pursuant to this section and the penalties for noncompliance; "(10) establish appropriate administrative, technical, and physical safeguards to insure the security and confidentiality of records and to protect against any anticipated threats or hazards to their security or integrity which could result in substantial harm, embarrassment, inconvenience, or unfairness to any individual on whom information is maintained; and "(11) at least 30 days prior to publication of information under paragraph (4)(D) of this subsection, publish in the FEDERAL REGISTER notice of any new use or intended use of the information in the system, and provide an opportunity for interested persons to submit written data, views, or arguments to the agency. "(f) AGENCY RULES.--In order to carry out the provisions of this section, each agency that maintains a system of -108- records shall promulgate rules, in accordance with the requirements (including general notice) of section 553 of this title, which shall-- "(1) establish procedures whereby an individual can be notified in response to his request if any system of records named by the individual contains a record pertaining to him; "(2) define reasonable times, places, and requirements for identifying an individual who requests his record or information pertaining to him before the agency shall make the record or information available to the individual; "(3) establish procedures for the disclosure to an individual upon his request of his record or information pertaining to him, including special procedure, if deemed necessary, for the disclosure to an individual of medical records, including psychological records, pertaining to him; "(4) establish procedures for reviewing a request from an individual concerning the amendment of any record or information pertaining to the individual, for making a determination on the request, for an appeal within the agency of an initial adverse agency determination, and for whatever additional means may be necessary for each individual to be able to exercise fully his rights under this section; "(5) establish fees to be charged, if any, to any individual for making copies of his record, excluding the cost of any search for and review of the record. The Office of the Federal Register shall annually compile and publish the rules promulgated under this subsection and agency notices published under subsection (e)(4) of this section in a form available to the public at low cost. "(g) -- "(1) CIVIL REMEDIES.--Whenever any agency "(A) makes a determination under subsection (d)(3) of this section not to amend an individual's record in accordance with his request, or fails to make such review in conformity with that subsection; "(B) refuses to comply with an individual request -109- under subsection (d)(1) of this section; "(C) fails to maintain any record concerning any individual with such accuracy, relevance, timeliness, and completeness as is necessary to assure fairness in any determination relating to the qualifications, character, rights, or opportunities of or benefits to the individual that may be made on the basis of such record, and consequently a determination is made which is adverse to the individual; or "(D) fails to comply with any other provision of this section, or any rule promulgated thereunder, in such a way as to have an adverse effect on an individual, the individual may bring a civil action against the agency, and the district courts of the United States shall have jurisdiction in the matters under the provisions of this subsection. "(2) -- "(A) In any suit brought under the provisions of subsection (g)(1)(A) of this section, the court may order the agency to amend the individual's record in accordance with his request or in such other way as the court may direct. In such a case the court shall determine the matter DE NOVO. "(B) The court may assess against the United States reasonable attorney fees and other litigation costs reasonably incurred in any case under this paragraph in which the complainant has substantially prevailed. "(3) -- "(A) In any suit brought under the provisions of subsection (g)(1)(B) of this section, the court may enjoin the agency from withholding the records and order the production to the complainant of any agency records improperly withheld from him. In such a case the court shall determine the matter DE NOVO, and may examine the contents of any agency records IN CAMERA to determine whether the records or any portion thereof may be withheld under any of the exemptions set forth in subsection (k) of this section, and the burden is on the agency to sustain its action. "(B) The court may assess against the United States reasonable attorney fees and other litigation costs -110- reasonably incurred in any case under this paragraph in which the complainant has substantially prevailed. "(4) In any suit brought under the provisions of subsection (g)(1)(C) or (D) of this section in which the court determines that the agency acted in a manner which was intentional or willful, the United States shall be liable to the individual in an amount equal to the sum of -- "(A) actual damages sustained by the individual as a result of the refusal or failure, but in no case * shall a person entitled to recovery receive less than the sum of $1,000; and "(B) the costs of the action together with reasonable attorney fees as determined by the court. "(5) An action to enforce any liability created under this section may be brought in the district court of the United States in the district in which the complainant resides, or has his principal place of business, or in which the agency records are situated, or in the District of Columbia, without regard to the amount in controversy, within two years from the date on which the cause of action arises, except that where any agency has materially and willfully misrepresented any information required under this section to be disclosed to an individual and the information so misrepresented is material to establishment of liability of the agency to the individual under this section, the action may be brought at any time within two years after discovery by the individual of the misrepresentation. Nothing in this section shall be construed to authorize any civil action by reason of any injury sustained as the result of a disclosure of a record prior to the effective date of this section. "(h) RIGHTS OF LEGAL GUARDIANS.-- For the purposes of this section, the parent of any minor, or the legal guardian of any individual who has been declared to be incompetent due to physical or mental incapacity or age by a court of competent jurisdiction, may act on behalf of the individual. "(i) -- "(1) CRIMINAL PENALTIES.-- Any officer or employee of an agency, who by virtue of his employment or official position, has possession of, or access to, agency records which contain individually identifiable information the disclosure of which is prohibited by this section or by rules or regulations -111- established thereunder, and who knowing that disclosure of the specific material is so prohibited, willfully discloses the material in any manner to any person or agency not entitled to receive it, shall be guilty of a misdemeanor and fined not more than $5,000. "(2) Any officer or employee of any agency who willfully maintains a system of records without meeting the notice requirements of subsection (e)(4) of this section shall be guilty of a misdemeanor and fined not more than $5,000. "(3) Any person who knowingly and willfully requests or obtains any record concerning an individual from an agency under false pretenses be guilty of a misdemeanor and fined not more than $5,000. "(j) GENERAL EXEMPTIONS.-- The head of any agency may promulgate rules, in accordance with the requirements (including general notice) of section 553(b)(1), (2), and (3), (c), and (e) of this title, to exempt any system of records within the agency from any part of this section except subsections (b), (c)(1) and (2), (e)(4)(A) through (F), (e)(6), (7), (9), (10), and (11), and (i) if the system of records is-- "(1) maintained by the Central Intelligence Agency, or "(2) maintained by an agency or component thereof which performs as its principal function any activity pertaining to the enforcement of criminal laws, including police efforts to prevent, control, or reduce crime or to apprehend criminals, and the activities of prosecutors, courts, correctional, probation, pardon, or parole authorities, and which consists of (A) information compiled for the purpose of identifying individual criminal offenders and alleged offenders and consisting only of identifying data and notations of arrests, the nature and disposition of criminal charges, sentencing, confinement, release, and parole and probation status; (B) information compiled for the purpose of a criminal investigation, including reports of informants and investigators, and associated with an identifiable individual; or (C) reports identifiable to an individual compiled at any stage of the process of enforcement of criminal laws from arrest or indictment through release from supervision. At the time rules are adopted under this subsection, the agency shall include in the statement required under section 553(c) of this title, the reasons why the system -112- of records is to be exempted from a provision of this section. "(k) SPECIFIC EXEMPTIONS.--The head of any agency may promulgate rules, in accordance with the requirements (including general notice) of section 553(b)(1), (2), and (3), (c), and (e) of this title, to exempt any system of records within the agency from subsection (c)(3), (d), (e)(1), (e)(4)(G), (H), and (I) and (f) of this section if the system of records is -- "(1) subject to the provisions of section 552(b)(1) of this title, "(2) investigator material compiled for law enforcement purposes, other than material within the scope of subsection (j)(2) of this section: PROVIDED, HOWEVER, that if any individual is denied any right, privilege, or benefit that he would otherwise be entitled by Federal Law, or for which he would otherwise be eligible, as a result of the maintenance of such material would reveal the identity of a source who furnished information to the Government under the express promise that the identity of the source would be held in confidence, or, prior to the effective date of this section, under an implied promise that the identity of the source would be held in confidence; "(3) maintained in connection with providing protective services to the President of the United States or other individuals pursuant to Section 3056 of title 18; "(4) required by statute to be maintained and used solely as statistical records; "(5) investigatory material compiled solely for the purpose of determining suitability, eligibility, or qualifications for Federal civilian employment, military service, Federal contracts, or access to classified information, but only to the extent that the disclosure of such material would reveal the identity of a source who furnished information to the Government under the express promise that the identity of a source would be held in confidence, or , prior to the effective date of this section, under an implied promise that the identity of the source would be held in confidence; "(6) testing or examination material used solely to determine individual qualifications for appointment or promotion in the Federal service the disclosure of which would compromise the objectivity or -113- fairness of the testing or examination process; or "(7) evaluation material used to determine potential for promotion in the armed services, but only to the extent that the disclosure of such material would reveal the identity of a source who furnished information to the Government under an express promise that the identity of the source would be held in confidence, or, prior to the effective date of this section, under an implied promise that the identity of the source would be held in confidence. At the time rules are adopted under this subsection, the agency shall include in the statement required under section 553(c) of this title, the reasons why the system of records is to be exempted from a provision of this section. "(1) ARCHIVAL RECORDS.-- "(1) Each agency record which is accepted by the Administrator of General Services for storage, processing, and servicing in accordance with section 3103 of title 44 shall, for the purposes of this section, be considered to be maintained by the agency which deposited the record and shall be subject to the provisions of this section. The Administrator of General Services shall not disclose the record except to the agency which maintains the record, or under rules established by that agency which are not inconsistent with the provisions of this section. "(2) Each agency record pertaining to an identifiable individual which was transferred to the National Archives of the United States as a record which has sufficient historical or other value to warrant its continued preservation by the United States Government, prior to the effective date of this section, shall, for the purposes of this section, be considered to be maintained by the National Archives and shall not be subject to the provisions of this section, except that a statement generally describing such records (modeled after the requirements relating to records subject to subsections (e)(4)(A) through (G) of this section) shall be published in the FEDERAL REGISTER. "(3) Each agency record pertaining to an identifiable individual which is transferred to the National Archives of the United States as a record which has sufficient historical or other value to warrant its continued preservation by the United States Government, on or after the effective date of this section, shall, for the purposes of this section, -114- be considered to be maintained by the National Archives and shall be exempt from the requirements of this section except subsections (e)(4)(A) through (G) and (e)(9) of this section. "(m) GOVERNMENT CONTRACTORS.-- When an agency provides by a contract for the operation by or on behalf of the agency of a system of records to accomplish an agency function, the agency shall, consistent with its authority, cause the requirements of this section to be applied to such system. For purposes of subsection (i) of this section any such contractor and any employee of such contractor, if such contract is agreed to on or after the effective date of this section, shall be considered to be an employee of an agency. "(n) MAILING LISTS.-- An individual's name and address may not be sold or rented by an agency unless such action is specifically authorized by law. This provision shall not be construed to require the withholding of names and addresses otherwise permitted to be made public. "(o) REPORT ON NEW SYSTEMS.-- Each agency shall provide adequate notice to Congress and the Office of Management and Budget of any proposal to establish or alter any system of records in order to permit an evaluation of the probable or potential effect of such proposal on the privacy and other personal or property rights of individuals or the disclosure of information relating to such individuals, and its effect on the preservation of the constitutional principles of federalism and separation of powers. "(p) ANNUAL REPORT.-- The President shall submit to the Speaker of the House and the President of the Senate, by June 30 of each calendar year, a consolidated report, separately listing for each Federal agency the number of records contained in any system of records which were exempted from the application of this section under the provisions of subsection (j) and (k) of this section during the preceding calendar year, and the reasons for the exemptions, and such other information as indicates efforts to administer fully this section. "(q) EFFECT OF OTHER LAWS.-- No agency shall rely on any exemption contained in section 552 of this title to withhold from an individual any record which is otherwise accessible to such individual under the provisions of this section." -115- Sec. 4. The Chapter analysis of chapter 5 of title 5, United States Code, is amended by inserting: "552a. Records about individuals." immediately below: "552. Public information; agency rules, opinions, orders, and proceedings." [Section 5 of the Privacy Act established a Privacy Protection Study Commission for a period of two years. Its term has now expired. Among other things, the Commission was charged with the responsibility of assessing the effectiveness of privacy protections throughout the society. In July 1977, it issued a report entitled "Personal Privacy in an Information Society" which proposed a series of recommendations directed toward safeguarding personal privacy in both the public an private sector. This report can be obtained from the Superintendent of Documents, Government Printing Office, Washington, D.C. 20420 for a charge of $5.] Sec. 6. The Office of Management and Budget shall-- (1) develop guidelines and regulations for the use of agencies in implementing the provisions of section 552a of title 5, United States Code, as added by section 3 of this Act; and (2) provide continuing assistance to and oversight of the implementation of the provisions of such section by agencies. Sec. 7. (a) -- (1) It shall be unlawful for any Federal, State or local government agency to deny to any individual any right, benefit, or privilege provided by law because of such individual's refusal to disclose his social security account number. (2) The provisions of paragraph (1) of this subsection shall not apply with respect to-- (A) any disclosure which is required by Federal statute, or (B) the disclosure of a social security number to -116- any Federal, State, or local agency maintaining a system of records in existence and operating before January 1, 1975, if such disclosure was required under statute or regulation adopted prior to such date to verify the identity of an individual. (b) Any Federal, State, or local government agency which requests an individual to disclose his social security number to any Federal, State, or local agency maintaining a system of records in existence and operating before January 1, 1975, if such disclosure was required under statute or regulation adopted prior to such date to verify the identity of an individual. (b) Any federal, State, or local government agency which requests an individual to disclose his social security account number shall inform that individual whether that disclosure is mandatory or voluntary, by what statutory or other authority such number is solicited, and what uses will be made of it. Sec. 8. The provisions of this Act shall be effective on and after the date of enactment, except that amendments made by section 3 and 4 shall become effective 270 days following the day on which this Act is enacted. Sec. 9. There is authorized to be appropriated to carry out the provisions of section 5 of this Act for the fiscal years 1975, 1976, and 1977 the sum of $1,500,000, except that not more than $750,000 may be expended during any such fiscal year. Approved December 31, 1974 -117- This new section, SECTION VII, IS VERY IMPORTANT. THIS provides the new rules for identification and payment pertaining to FOIA/PA requests. The requests in this manual reflect these new regulations, and every attempt has been made to comply. However, there have been no lawsuits testing or affirming the rules, and therefor it is possible that a minor error exists. But unless you hear otherwise, proceed to use the sample requests as indicated. If you are requesting information from the FOIA/PA section in Washington, D.C., make sure your of your requester status. If you plan to sell the requested information, then so state and pay the applicable rate. Study these procedural rules, and comply with them. These new procedural rules are not extremely difficult, but there are changes, and for first time requesters, the procedures are somewhat more complicated than the previous rules. -118- FREEDOM OF INFORMATION ACT, 5 USC 552 IRS-STATEMET OF PROCEDURAL RULES 26 CFR 601 Subpart G, in part **** 26 CFR 601.702 **** (c)(3) Form of request. The initial request for records must- (i) Be made in writing and signed by the person making the request. (ii) State that it is made pursuant to the Freedom of Information Act, 5 U.S.C. 552, or regulations thereunder, (iii) Be addressed to and mailed or hand delivered to the office of the Internal Revenue Service official who is responsible for the control of the records requested (see paragraph (g) of this section for the responsible officials and their addresses), regardless of where such records are maintained; if the person making the request does not know the official responsible for the control of the records being requested, the request should be addressed to and mailed or hand delivered to the office of the director of the Internal Revenue Service district office in the district where the requester resided, (iv) Reasonably describe the records in accordance with subparagraph (4)(i) of this paragraph, (v) In the case of a request for records the disclosure of which is limited by statute or regulations (as, for example, the Privacy Act (5 U.S.C. 552a), section 6103 of the Internal Revenue Code of 1986, or regulations thereunder), establish the identity and the right of the person making the request to the disclosure of the records in accordance with subparagraph (4)(ii) of this paragraph, -119- (vi) Set forth the address where the person making the request desires to be notified of the determination as to whether the request will be granted, (vii) State whether the requester wishes to inspect the records or desires to have a copy made and furnished without first inspecting them, (viii) State the firm agreement of the requester to pay the fees for search and duplication ultimately determined in accordance with paragraph (f) of this section, ore request that such fees be reduced or waived and state the justification for such request, and (ix) Identify the category of the requester and state how the records will be used, as required by paragraph (f)(3) of this section. Where the initial requests, rather than stating a firm agreement to the fees ultimately determined in accordance with paragraph (f) of this section, place an upper limit on the amount the requesters agree to pay which upper limit is deemed likely to be lower than the fees estimated to ultimately be due, or where the requesters ask for an estimate of fees to be charged, the requester shall be promptly advised of the estimate of fees and asked to pay such amount. Where the initial requests include a request for reduction or waiver of fees, the Internal Revenue Service officials responsible for the control of the requested records (or their delegate) will determine whether to grant the requests for reduction or waiver in accordance with paragraph (f) of this section and notify the requesters of their decisions, and, if their decisions result in the requesters being liable for all or part of the fees normally due, ask the requesters to agree to pay the amount so determined. The requirements of this subparagraph will not be deemed met until the requesters have explicitly agreed to pay the fees applicable to their requests for records, if any, or have made payment in advance of the fees estimated to be due. In addition, requesters are advised that only requests for records which fully comply with the requirements of this subparagraph can be processed in accordance with this section. Requesters will be promptly notified in writing of any requirements which have not been met or any additional requirements to be met. However, every effort will be made to comply with the requests as written. -120- (4) Reasonable description of records; identity and right of the requester. (i) (A) the request for records must describe the records in reasonably sufficient detail to enable the Internal Revenue Service employees who are familiar with the subject area of the request to locate the records without placing an unreasonable burden upon the Internal Revenue Service. While no specific formula of a record can be established, the requirement will generally be satisfied if the requester gives the name, subject matter, location, years at issue, of the requested records. If the requester seeks records pertaining to pending litigation, the request should indicate the title of the case, the Court in which the case was file, and the nature of the case. However, it is suggested that the person making the request furnish any additional information which will more clearly identify the requested records. Where the requester does not reasonably describe the records being sought, the requester shall be afforded an opportunity to refine the request. Such opportunity may, where desirable, involve a conference with knowledgeable Internal Revenue Service personnel. The reasonable description requirement will not be used by officers or employees of the Internal Revenue as a device for improperly withholding records from the public. (B) The Internal Revenue Service will make every reasonable effort to comply fully with all requests for access to records subject only to any applicable exemption set forth in SS 601.701(b)(1). However, in any situation in which it is determined that a request for voluminous records would unduly burden and interfere with the operations of the Internal Revenue Service, the person making the request will be asked to be more specific and to narrow the request, and to agree on an orderly procedure for the production of the requested records, in order to satisfy the request without disproportionate adverse effects on Internal Revenue Service operations. (ii) In the case of records containing information with respect to particular persons the disclosure of which is limited by statute or regulations, persons -121- making the request shall establish their identity and right to access to such records. Persons requesting access to such records which pertain to themselves may establish their identity by -- (A) The presentation of a single document bearing a photograph (such as a passport or identification badge), or the presentation of two items of identification which do not bear a photograph but do bear both a name and signature (such as a driver's license or credit card), in the case of a request made in person. (B) The submission of the requester's signature, address, and one other identifier (such as a photocopy of a driver's license) bearing the requester's signature, in case of a request made by mail, or (C) The presentation in person or the submission by mail of a notarized statement swearing to or affirming such person's identity. Additional proof of a person's identity shall be required before the request will be deemed to have met the requirement of paragraph (c)(3)(v) of this paragraph if it is determined that additional proof is necessary to protect against unauthorized disclosure of information in a particular case. Persons who have identified themselves to the satisfaction of Internal Revenue Service officials pursuant to this subdivision shall be deemed to have established their right to access to records pertaining to themselves. Persons requesting records on behalf of or pertaining to another person must provide adequate proof of the legal relationship under which they assert the right to access to the requested records before the requirement of paragraph (c)(3)(v) of this paragraph will be deemed met. In the case of an attorney-in-fact the requester shall furnish an original of a properly executed power of attorney together with the other identifier bearing the signature of the person executing such power of attorney. In the case of a corporation, if the requester has the authority to legally bind the corporation under applicable state law, such as the president or chief executive officer, then a written statement that the person making the request on behalf of the corporation, on corporate letterhead, shall be sufficient. If the requester is an officer or an employee of a corporation, then such person shall furnish a certification by one of the corporation's officers (other than the requester) that the person making the request on behalf of the corporation is properly authorized to make such a request. If the requester is other than one of the above, then such person shall furnish a resolution by the -122- corporation's board of directors providing that the person making the request on behalf the corporation is authorized to make such a request. A person requesting access to records of a non-man corporation or a partnership shall provide a notarized statement that the requester is in fact an official of the corporation or a member of the partnership. **** (f)(3) Categories of Requesters (i) In general. A request for records under this section shall include an attestation, under penalty of perjury, as to the status of the requester solely for use by the Internal Revenue Service official to whose office the request is delivered in determining the appropriate fees to be assessed. Requesters shall attest that they fall into one of the categories set forth below - (A) Commercial use requester. Any person who seeks information for use or purpose that furthers the commercial, trade, or profit interests of the requester or the person on whose behalf the request is made. (B) Media requester. Any person actively gathering news for an entity that is organized and operated to publish or broadcast news (i.e. information about current events or of current interest to the public) to the public. News media entities include, but are not limited to, television or radio stations broadcasting to the public at large, publishers of periodicals, to the extent they disseminate news, who make their periodicals available for purchase or subscription by the general public, and telecommunications. Free lance journalists shall be included as medial requesters if they can demonstrate a solid basis for expecting publication through a qualifying news entity (e.g., publication contract, past publication records). Specialized periodicals, although catering to a narrower audience, may be considered media requesters so long as they are available to the public generally, via newsstand or subscription. (c) Educational institution requester. Any person who, on behalf of a preschool, public or private elementary or secondary school, institution of undergraduate or graduate higher education, institution or professional -123- or vocational education, which operates a program or programs of scholarly research, seeks recourse in furtherance of the institution's scholarly research and is not for a commercial use. (D) Noncommercial scientific institution requester. Any person on behalf of an institution that is not operated on a commercial basis, that is operated solely for the purpose of conducting scientific research whose results are not intended to promote any particular product or industry. (E) Other requester. Any requester who falls outside the above categories. (ii) Allowable charges -- (A) Commercial use requesters. Records shall be provided for the cost of search, duplication, and review (including doing all that is necessary to excise and otherwise prepare records for release) of records. Commercial use requesters are not entitled to 2 hours of free search time or 100 pages of duplication. (B) Media requesters. Records shall be provided for the cost of duplication alone, excluding fees for the first 100 pages. (C) Educational institution requesters. Records shall be provided for the cost of duplication alone, excluding fees for the first 100 pages. (D) Noncommercial scientific institution requesters. Records shall be provided for the cost of duplication alone, excluding fees for the first 100 pages. (E) Other requesters. Requesters who do not fit into any of the above categories shall be charged fees that will cover the full direct cost of searching for land duplicating records, except that the first 2 hours of search time and first 100 pages of duplication shall be furnished without charge. (4) Avoidance of unexpected fee. In order to protect requesters from unexpected fees, all requesters for records shall state the agreement of the requesters to pay the fees determined in accordance with subparagraph (5) of this paragraph or state the upper limit they are willing to pay to cover the costs of processing their -124- requests. When the fees for processing requests are estimated by the Internal Revenue Service to exceed that limit, or when requesters have failed to state a limit and the costs are estimated to exceed $250. and the Internal Revenue Service has not then determined to waive or reduce the fees, a notice shall be sent tot the requesters. This notice shall -- (i) inform the requester of the estimated costs; (ii) extend an offer to the requester to confer with agency personnel in an attempt to reformulate the request in a manner which will reduce the fees and still meet the needs of the requester; (iii) if the requester is not amenable to reformulation, which would reduce fees to under $250, then advance payment shall be required; and (iv) inform the requester that the time period, within which the Internal Revenue Service is obligated to make a determination of the request, will not begin to run, pending a reformulation of the request or the receipt of advance payment from the requester, as appropriate. (5) Fees for services. The fees for services performed by the Internal Revenue service shall be imposed and collected as set forth in this paragraph. No fees shall be charged if the costs of routine collecting and processing the fees allowable under 5 U.S.C. 552(a)(4)(A) are likely to equal or exceed the amount of the fee. (i) Search services. Fees charged for search services are as follows -- (A) Searchers other than for computerized records -- $17.00 for each hour or fraction thereof for time spent by each clerical, professional, and supervisor in finding the records and information within the scope of the request. (B) Searches for computerized records -- Actual direct cost of the search. the fee for computer printouts will be actual costs. (C) Searches requiring travel or transportation - shipping charges to transport records from one location to another, or for the transportation of an employee to the site of requested -125- records when it is necessary to locate rather than examine the records, shall be at the rate of the actual cost of such shipping or transportation. (D) Other services and materials requested, pursuant to the Freedom of Information Act, which are not covered by this part are chargeable at the actual cost to the Internal Revenue Service. (ii) Review services. (A) Review is the process of examining records in response to a commercial use requester, as that therm is defined in subparagraph (3)(1)(A) of this paragraph, upon initial consideration of the applicability of an exemption described in paragraph (b)(1) of SS 601.701 to the requested records, be it at the initial request or administrative appeal level, to determine whether any portion of any record responsive to the request is permitted to be withheld. Review includes doing all that is necessary to excise and otherwise prepare the records for release. Review does not include the time spent on resolving general legal or policy issues regarding the applicability of exemptions to the requested records. (B) Fees charged for review services -- $21.00 for each hour or fraction thereof for time spent by each clerical, professional, and supervisor in reviewing the records for disclosure. (iii)Duplication other than for returns and related documents. Fees charged for duplication other than for returns and related documents are as follows: (A) $.15 per copy of each page, up to 8 1/2" by 14", made by photocopy or similar process. (B) Photographs, films, and other materials -- actual cost of duplication. (C) Records may be released to a private contractor for copying and actual cost of duplication charged by the private contractor, so long as the cost to the requester is not higher than if the Internal Revenue Service has duplicated the records itself. (D) When other duplications not specifically -126- identified above are requested and provided pursuant to the Freedom of Information Act their direct cost to the Internal Revenue Service shall be charged. **** (8) Form of payment. Payment shall be made by check or money order, payable to the order of the Treasury of the United States or the Internal Revenue Service. (9) Advance payments. (i) If previous search, review, or duplication fees have not been paid in a timely fashion as defined in subparagraph (10) of this paragraph by a person making a request for records, the Internal Revenue Service shall require that person to remit any outstanding balance plus interest as authorized in subparagraph (10) of this paragraph, plus payment of estimated fees in advance before processing the request. The "person making the request" for purposes of this paragraph is the person in whose name a request is made, except that if such person is making the request on behalf of another person whose identity is apparent on the face of the request (including attached documents), such other person is considered the "person making the request." The person who made the prior request to which the fees are outstanding is identified in the same manner. (ii) Where it is estimated or determined that allowable fees required to be paid by a requester are likely to exceed $250, the requester will be required to make an advance payment of the entire fee before the Internal Revenue Service official to whom the request is delivered will begin to process the request. (iii)When the Internal Revenue Service acts pursuant to subdivisions (i) or (ii) of this subparagraph, the administrative time limits prescribed in paragraphs (c)(7) and (8) of this section, plus permissible extensions of these time limits as prescribed in paragraph (c)(9)(i) of this section, will begin only after the Internal Revenue Service official to whom the request is delivered has received the fees described above. (10) Interest. Interest shall be charged to requesters who fail to pay the fees in a timely fashion; that is, within 30 days following the day on which the statement of fees asset forth in paragraph (c)(7)(i) of this -127- section was sent by the Internal Revenue Service official to whom the request was delivered. Interest accrues from the date the statement of fees was mailed to the requester. Interest will be at the rate prescribed in 31 U.S.C. 3717. Pursuant to the Debt Collection Act of 1982, Pub. L. 97-365 [H.R. 3613, 1983-I.C.B. 390], the Internal Revenue Service may take all steps authorized by the Debt Collection Act of 1982, including administrative offset, disclosure to consumer reporting agencies, as otherwise authorized by law to encourage repayment. (11) Aggregating requests. 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