On information and belief, the President did request from the IRS certain tax return(s)and/or
between January 1, 2009 and March 27, 2012.12.
On March 27, 2012, CoA sent a FOIA request to the IRS seeking:a.
All documents, including e-mail communications, between the President or WhiteHouse staff and the IRS, its staff, or other relevant employees concerning arequest for tax records under §6103(g)(1);b.
All documents referring or relating to requests by the President or White Housestaff for copies of tax returns or tax return information made to the IRS or itsemployees and any subsequent response by the IRS or its employees.(Exhibit 1.)13.
By letter dated May 15, 2012, CoA sent a follow-up letter to the IRS to inquire aboutits FOIA request as the IRS had not responded by the 20-day deadline. (Exhibit 2.)14.
By letter dated May 23, 2012, the IRS denied the CoA’s FOIA request, stating thatFOIA exemption (b)(3) requires the IRS “to withhold infor
mation that is specifically exempted
from disclosure by another law,” and that the requested information is specifically exempted
from disclosure by 26 U.S.C. § 6103(a). (Exhibit 3.)15.
By letter dated June 13, 2012, CoA timely appealed the IRS’s May 23, 201
2 denial,explaining that it d
id not seek third parties’ tax
only records of orpertaining to communications
by the President
concerning or relating to requests that hemade for such information. (Exhibit 4.)16.
By facsimile dated August 6, 2012, CoA resent its June 13, 2012 appeal because theIRS Appeals Office claimed it had not yet received the appeal. (Exhibit 5.)
Case 1:12-cv-01633 Document 1 Filed 10/02/12 Page 3 of 6