Purpose: This IRM provides instructions and procedures for Appeals employees who work Freedom of Information Act (FOIA), Administrative Appeal cases.

Audience: Appeals Technical Employees (ATEs) and Appeals Technical Managers (ATMs).

Policy Owner: Policy, Planning, Quality and Analysis is under the Director of Case and Operations Support.

Program Owner: Appeals Policy is the program office responsible for providing technical and procedural guidance to the Appeals organization and is under the Director of Policy, Planning, Quality and Analysis.

Contact Information: Appeals employees should follow established procedures on How to Contact an Analyst. Other employees should contact the Product Content Owner shown on the Product Catalog Information page for this IRM.

In accordance with 26 CFR 601.702, a requester may administratively appeal any initial determination made under the FOIA within 90 days of the date of a notification letter that notifies the requester:

A requester may also appeal a denial of a request for expedited processing. An appeal for expedited processing must be postmarked within 10 days of the date of the notification letter.

A requester can file an appeal requesting the IRS verify that an appropriate search was conducted. An appeal for adequate search can be submitted whether responsive records were produced or not. See 26 CFR 601.702(c)(10)(iii).

Appeals FOIA cases come from IRS Disclosure.

Campus or Field Appeals has jurisdiction to review the following types of denied FOIA cases:

The administrative appeal request must be addressed and mailed to the IRS Commissioner at:
IRS Independent Office of Appeals
Attn: FOIA Appeals
M/S 55205
3211 S. Northpointe Drive
Fresno, CA 93725

All administrative appeal requests, per 26 CFR 601.702(c)(10)(ii), must:

Upon receipt, Appeals is required per 26 CFR 601.702 (c)(10)(iii), to promptly date stamp the administrative appeal request. When the request is received, it is date stamped by Fresno Campus Account and Processing Support (APS) which will start the required time frame for Appeals to consider the request per 26 CFR 601.702(c)(9).

APS creates the case file and establishes the case on Appeals Centralized Database System (ACDS).

The Appeals Technical Employee (ATE) receives the case file from the ATM and will ensure the following actions:

Appeals uses the Disclosure inventory management system to secure all responsive documents applicable for processing all FOIA requests. For more information about the Disclosure inventory management system, see IRM 11.3.41.2.4, Inventory Management System.

The system provides a one-stop solution for the entire request life cycle from the initial request receipt to the final delivery of documents.

The FOIA administrative appeal request must be made by letter postmarked within 90 days after the date of the applicable FOIA adverse determination letter (aka Denial Letter or Adverse Determination Letter), the date of any letter determining that no responsive records exist, or the date of the last transmission of the last records released. Otherwise, the appeal is considered late. An administrative appeal for denial of a request for expedited processing may also be submitted. Such an appeal must be postmarked within 10 days of the date of the notification letter.

Appeals does not have jurisdiction to review late filed FOIA administrative appeal requests. A letter is sent informing the requester that the appeal was late and they may seek judicial review. A copy of the letter is also sent to the Disclosure Manager of the Disclosure Specialist who originally worked the request. The letter should include the following information:

Appeals has to make a determination on the requester’s appeal within:

If a timely appeal is made and the request does not meet the requirements as outlined in IRM 8.7.14.5, FOIA Administrative Appeal Request Requirements, the requester must submit a perfected administrative appeal request within 90 days from the date of written notification from the Disclosure Office.

If the perfected appeal is not submitted within the prescribed time period, the assigned ATE will send a letter to the requester stating that the request was not timely and the case will not be considered by Appeals and a copy to the Disclosure Manager of the Specialist who worked the original request. Appeals will close the case sustaining Disclosure's determination and use the closing code 14. See IRM 11.3.13.3.5, Imperfect Requests.

The FOIA requires agencies to make the maximum possible information available to the public. The decision to edit or withhold records is generally made based upon the application of nine specific exemptions. These specific exemptions are listed in 5 USC 552(b) and form the legal basis for the IRS to withhold records or portions of records from the public. Careful consideration of the exemptions is required when reviewing responsive records. For more information, see IRM 11.3.13.5.2, Exemptions.

For more information on each exemption, refer to the IRM sections listed below:

Subsection (c) of the FOIA exempts from disclosure certain law enforcement records in specifically described situations (involving ongoing proceedings, informant protection, terrorism or foreign intelligence matters) in which exemption protection alone would not always be adequate. For more information, see IRM 11.3.13.5.3, Record Exclusions.

For more information on each record exclusion, refer to the IRM sections listed below:

After the ATE makes a determination on the administrative appeal and submits the case to the ATM for review and approval, the closing letter is signed by the ATM. A closing letter is sent to the requester and a copy is maintained in the administrative file. The ATM will upload a copy of the closing letter into ACDS. The ATM will email the designated FOIA Policy Analyst from the HQ Disclosure Office a copy of the Form 5402, Appeals Case Memorandum (ACM), and the closing letter. The case is then forwarded to APS for closing.

Appeals will provide a copy of the Form 5402, Appeals Case Memorandum (ACM), and closing letter to the Disclosure Policy Analyst (HQ).

Appeals also must provide data to the Headquarters Disclosure Office to include in the Annual FOIA Report to the Attorney General of the United States and the Director of the Office of Government Information Services (OGIS).