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 primary legal authority for the procedures in this section come from 5 USC 552, the Freedom of Information Act.

Policy Statement 11-13 sets the policy for employees to follow.

Delegation Order 11-2 states who has the authority 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 IRM Centralized Contact List for a list of the individuals identified above.

The TE/GE FOIA Coordinator:

The Functional FOIA POC/Functional FOIA Coordinator:

The subject matter expert:

Tax Exempt and Government Entities Division Counsel:

Program Reports: The TE/GE FOIA Coordinator(s):

Program Effectiveness: Not currently tracked.

The TE/GE FOIA Coordinator(s) 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 can’t be done by then, communicate with Disclosure to get an extension to complete the search.

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 IRM Centralized Contact List for the list of contacts.

View the text of the Freedom of Information Act.

View the pertinent regulations by downloading the PDF from the U.S. Government Publishing Office.

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 office 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 a TE/GE employee has begun work on a FOIA request and determines that he or she needs clarification of some or all of the items requested, the POC and TE/GE employees consult PGLD to discuss how to clarify the request. The POC and TE/GE employees may participate in communications with the requestor to clarify the request.

If the requestor clarifies the original request, the requestor amends the original request in writing (an e-mail is sufficient) and sends it to PGLD. PGLD sends the amended request to TE/GE.

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 don’t 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 Coordinator of the request, and then follows Disclosure procedures. (The public shouldn’t 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 Coordinator or the Functional FOIA POC, the TE/GE employee informs the Functional FOIA POC and the TE/GE FOIA Coordinator by sending them a copy of the request.

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

The TE/GE FOIA Coordinator, or Functional FOIA POC, identifies, with Tax Exempt and Government Entities Division Counsel, any active litigation bearing on a FOIA request, and notifies 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 provided by Disclosure assigned to the request.

The TE/GE FOIA 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 that it relates to TE/GE. If other functions may have responsive documents, the TE/GE FOIA Coordinator notifies Disclosure of the same. If the FOIA request doesn’t relate to TE/GE, the TE/GE FOIA Coordinator notifies Disclosure, and TE/GE doesn’t take action.

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 Disclosure to explore with the requestor ways to narrow the request’s scope or stage of the work.

If from appearances, we won’t be able to meet the statutory 20-day deadline for responding to the FOIA request, the Functional FOIA Coordinator or the subject matter expert should promptly discuss an extension with Disclosure. See IRM 11.3.13.6.3, Extension Letters, regarding extensions.

A function initially surveys 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 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 the your search progress.

The Functional FOIA POC emails the FOIA request to appropriate groups or employees in his/her function. If the search can’t be completed in 20 days, the Functional FOIA POC must notify Disclosure and request an extension of time. The Functional FOIA POC notifies the TE/GE FOIA Coordinator, in the monthly report, of extensions granted by Disclosure. 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 to Disclosure the "Response to FOIA Request Form." This form requests the following information:

For better control of the responsive documents sent to Disclosure, the subject matter expert sends the documents to the Functional FOIA POC, who forwards them to Disclosure. The Functional FOIA POC notifies the TE/GE FOIA Coordinator that we delivered the documents.

You may produce responsive documents 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 POC who provides them to Tax Exempt and Government Entities Division Counsel 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’re 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.

Tax Exempt and Government Entities Division Counsel is also available to suggest redactions to responsive documents:

The following list of FOIA exemption(s) is provided as a guide. If you have questions or are unsure whether an item should be disclosed, contact Disclosure, or consult Tax Exempt and Government Entities Division Counsel. They are the experts in applying these exemptions:

Send the responsive documents to Disclosure through email (use secure email when appropriate) or contact Disclosure to discuss other options of delivering documents.

If documents exist only in paper format, contact Disclosure for its preferred method for receiving them.

After TE/GE completes the following steps below, they consider their part of the FOIA request complete and closes their part of the case:

As a final step, the Functional FOIA POC working the case emails Disclosure and notifies them that TE/GE considers the case closed. Send a copy of this closing email to the TE/GE FOIA Coordinator.