TE/GE developed the instructions in this section to clarify procedures for its employees and to incorporate references to specific computer systems. This IRM complements these other IRMs which provide general instructions for all IRS employees to work and respond to:

The Freedom of Information Act (FOIA), 5 USC 552, as amended, provides for public access to records and information maintained by federal agencies.

Policy Statement 11-13 provides that agency records are to be made available to the public unless required or permitted to be withheld. The IRS is committed to administering the FOIA with respect to agency records in a manner consistent with preserving the fundamental values held by our society, including public accountability, safeguarding national security, enhancing the effectiveness of law enforcement agencies and the decision-making processes, protecting sensitive business information, and protecting personal privacy.

Delegation Order 11-2 identifies officials who are authorized to disclose tax information and provides a reference chart for the authorities granted under IRC 6103 and IRC 6104.

The following individuals hold specific responsibilities outlined in this section:

Visit the TE/GE Centralized Points of Contact List for a list of the individuals identified above.

The TE/GE FOIA Program Coordinator:

The functional FOIA POC:

The subject matter expert:

Tax Exempt and Government Entities Division Counsel (TEGEDC):

Program Reports: The TE/GE FOIA Program Coordinator:

Program Effectiveness: Not currently tracked.

The TE/GE FOIA Program Coordinator controls all TE/GE FOIA requests. This person monitors each FOIA request and provides regular reports to the TE/GE commissioner.

All searches in response to a FOIA request must be completed within 20 days. If a search cannot be done by then, a request for an extension to complete the search and/or review must be submitted to Disclosure.

See the table below for definitions of specific terms used in this manual:

See the table below for definitions of specific acronyms used in this manual:

See the TE/GE Centralized Points of Contact List for the list of contacts.

View the text of the Freedom of Information Act.

View the pertinent regulations by downloading the PDF of the Code of Federal Regulations.

See IRM 11.3.13, Freedom of Information Act for additional guidance from Disclosure on Freedom of Information Act procedures.

TE/GE employees may answer PGLD inquiries as to whether TE/GE possesses documents, or know where documents might be found, without first being presented with a FOIA request.

If you need to reach out to a Disclosure manager, find the Disclosure Offices for the state or area served.

TE/GE must immediately return information requests they receive that are ambiguous, vague or overly broad to PGLD. PGLD will take the lead with the requestor to clarify the request.

If clarification on a FOIA request is needed, the TE/GE FOIA Program Coordinator will consult PGLD to discuss how to clarify the request.

If the requestor clarifies the original request, the requestor amends the original request in writing (an email is sufficient) and sends it to PGLD. PGLD sends the amended request to the TE/GE FOIA Program Coordinator for processing.

To expeditiously respond to FOIA requests, if a request is a multi-part request and only a portion needs clarification, the TE/GE employee assigned to respond to the request should continue to fulfill the parts that do not need clarification.

FOIA requests may be grouped into two general categories:

If a request comes directly from the public to an employee of a function, the employee notifies his/her functional FOIA POC and the TE/GE FOIA Program Coordinator of the request and then follows Disclosure Basics: Using the CAP Process. (The public should not send FOIA requests directly to employees, but instead, to the Disclosure office, which routes them to the appropriate office).

If a request comes directly to a function from the Disclosure office, instead of through the TE/GE FOIA Program Coordinator or the functional FOIA POC, the TE/GE employee informs the functional FOIA POC and the TE/GE FOIA Program Coordinator by sending them a copy of the request.

A typical FOIA request package includes a copy of the FOIA request letter or form submitted by the requestor, a memo from Disclosure requesting a search, and Disclosure’s "Response to FOIA Request Form."

The functional FOIA POC and Tax Exempt and Government Entities Division Counsel identify any active litigation bearing on a FOIA request and notify the function working the request.

Report all time spent on FOIA activities under SETR code 800-85330.

Report time spent on FOIA activities in WebETS under Activity Code 186, Project Code 0999.

To properly track emails on individual FOIA requests, include in the subject line the FOIA case number assigned to the request by Disclosure.

The TE/GE FOIA Program Coordinator controls and monitors all FOIA requests per IRM 7.1.7.1.3 (3).

The TE/GE FOIA Coordinator considers the scope of the FOIA request and determines whether it relates to TE/GE. If other functions may have responsive documents, the TE/GE FOIA Program Coordinator notifies Disclosure of the same. If the FOIA request does not relate to TE/GE, the TE/GE FOIA Program Coordinator notifies Disclosure, and no further action is required by TE/GE.

If the request is ambiguous or imprecise, TE/GE works with Disclosure to obtain a clarification from the requestor. Similarly, if the request appears overly broad or exceptionally difficult or time-consuming to work, TE/GE requests that Disclosure consult with the requestor to explore ways to narrow the request’s scope or stage of the work.

If from appearances, we will not be able to meet the statutory 20-day deadline (20 business days) for responding to the FOIA request, the functional FOIA coordinator or the subject matter expert should promptly discuss an extension with the TE/GE FOIA Program Coordinator. See IRM 11.3.13.6.3, Extension Letters, regarding extensions.

A function initially surveys the potential of responsive documents. It informs Disclosure of the estimates of:

The IRS may initially incur costs up to $250, or a higher amount that the requestor agrees to pay. If the search costs will likely exceed $250, or the higher agreed amount, discuss cost with Disclosure before you do additional work. The fee is often waived for FOIA requests from the media.

The TE/GE FOIA Program Coordinator maintains a list of functional FOIA POCs for CP&C, EP, EO/GE and SS. Each functional FOIA POC in turn, keeps a similar list of his/her subject matter experts.

A functional FOIA POC identifies subject matter experts in his/her function familiar with the documents requested, have custody of, or can request them.

Consider all potential locations in which responsive documents may be stored (for instance, on EDS, RCCMS, or in an archive or other source for which there may be no particular custodian).

Search efforts should be thorough and consider all possible sources.

Although searching for, gathering and reviewing FOIA documents can take time, remember the 20-day statutory period for processing FOIA requests. Also, keep the assigned Disclosure specialist up to date on your search progress.

The functional FOIA POC emails the FOIA request to appropriate groups or employees in his/her function. If the search cannot be completed in 20 days, the functional FOIA POC must notify the TE/GE FOIA Program Coordinator who will request an extension of time. Meanwhile, the functions must continue their search efforts.

A record of the search effort must be maintained for each FOIA request. The Functional FOIA POC for the function assigned the request is responsible for completing and returning Attachment 1 - Response to FOIA Search Request section in the official search memo to the TE/GE FOIA Program Coordinator for submission to Disclosure. This form provides Disclosure with information detailing who conducted the search and review, what files and systems were searched, where records were located, how much time was spent on the search and review, and whether there is any related litigation.

For better control of the responsive documents sent to Disclosure, generally, the subject matter expert sends the documents to the functional FOIA POC, who forwards them to the TE/GE FOIA Program Coordinator, who submits them to Disclosure. In instances where the number of responsive documents is voluminous, the functional FOIA POC forwards the responsive documents directly to PGLD and notifies the TE/GE FOIA Program Coordinator that the documents were delivered.

Responsive documents may be produced in paper or electronic format.

Consider delivering documents in batches (documenting the delivery at each stage) to maximize responsiveness to the requestor. Disclosure will provide interim responses to the requestor as opposed to waiting until all records are received and reviewed.

If emails are part of the responsive documents, the subject matter expert should convert them to PDF format. Contact Disclosure office for procedures.

After documents have been identified, the subject matter expert confirms the documents are responsive to the FOIA request. The responsive documents are forwarded to the functional FOIA POC who provides them to the TEGEDC POC for redaction recommendations.

Functions generally give Disclosure two sets of responsive documents - a "clean copy" which is not marked, and a "working copy" on which the function shows recommended redactions. Highlight in yellow the text or materials that should be redacted. If you are unsure, highlight the text and note your concerns. When appropriate, include notations that might help Disclosure to understand reasons for the proposed redactions.

You can redact documents in electronic format using the redaction toolbar in Adobe Acrobat. For these documents, you only need to submit one copy to Disclosure.

The proposed redaction statement must include the page number(s) or portion of the page(s) that should be withheld and must provide a justification for the withholding.

Subject matter experts are not expected to be experts with respect to FOIA exemptions. They can readily identify IRC 6103 taxpayer information but shouldn’t spend excessive time determining which of the nine FOIA exemptions listed below may apply.

Disclosure is available to answer questions on FOIA exemptions and redactions. Disclosure reviews and applies the appropriate exemptions and considers TE/GE’s proposed redactions. Refer to IRM 11.3.13.5, Review and Redaction, for guidance.

TEGEDC is also available to suggest redactions to responsive documents.

The following list of FOIA exemptions is provided as a guide. If you have questions or are unsure whether an item should be disclosed, contact Disclosure, or consult TEGEDC. They are the experts in applying these exemptions:

Generally, the TE/GE Program Coordinator will: