IRS FOIA Documents With Some Redactions Removed

202-622-4520 (fax)
From: Gulas AM
Sent: Thursday, October 04, 2012 9:29 AM
To: Lambert-Dean Deborah C
Subject: RE: lawsuit inquiry (Cause of Action)
L ~ ~ ~ ~ : I'm out tomorrow so I can't meet with you, so let me know if you want
to see the emails. Thanks!
From: Gulas AM
Sent: Thursday, October 04, 2012 9:06AM
Oh, boy, do I know about this! First off, there never were any requests. You are correct,
tax checks on nominees are done by (c) waivers.
From: Lambert-Dean Deborah C
Sent: Thursday, October 04, 2012 8:57 AM
To: Gulas AM
Subject: FW: lawsuit inquiry (Cause of Action)
A M, FYI, I got thi s. Do you know if anyone has checked with Disclosure yet? From what I know of
these requests, they come in wi th consents from the taxpayer usually for the disclosures to the
White House, right? Do you know if we ever see any 61 03(g) requests?
Thanks,
Deb
(b)(S)
(b)(S)
202-622-4520 (fax)
From: Gulas A M
I also coordinated with Carmen and Dave at DOJ so the IRS wouldn't say anything to harm the
IRS' position in the law suit. I'm out tomorrow so I can't meet with you, so let me know if you want
to see the emails. Thanks!
From: Gulas A M
Oh, boy, do I know about this! First off, there never were any requests. You are correct,
tax checks on nominees are done by (c) waivers.
From: Lambert-Dean Deborah C
To: Gulas AM
Subject: FW: lawsuit inquiry (Cause of Action)
AM, FYI, I got this. Do you know if anyone has checked with Discl osure yet? From what I know of
these requests, they come in with consents from the taxpayer usually for the disclosures to the
White House, right? Do you know if we ever see any 6103(g) requests?
Thanks,
Deb
IRS000003
From: Squires Donald M
To: Lambert-Dean Deborah C;
Subject: FW: Cause of Action lawsuit
Date: Friday, October 05, 2012 9:06:54 AM
FYI
Sent: Wednesday, October 03, 2012 2:52 PM
To: Keith Frank; Lemons Terry L; Chiaramida Rebecca A
Cc: Prutsman Gary T; Goldman Richard G
Subject: Cause of Action lawsuit
Having reviewed the FOIA request, the IRS's response thereto and the
lawsuit filed by Cause of Action, it appears that we should have
responded to the request by saying that there are no responsive
documents. As far as I understand (and this can be confirmed by the
Office of Disclosure), neither this White House or any other going back to
1976 has ever used section 6103(g) to make requests for tax information.
The tax check process for presidential nominees routinely utilizes consents
executed under section 6103(c) .
Don Squires
Senior Technician Reviewer
Procedure & Administration
CC:PA:6
202-622-3608
(b)(S)
To: Lambert-Dean Deborah C;
Subject: FW: Cause of Action lawsuit
Date: Friday, October OS, 2012 9:06:54 AM
FYI
To: Keith Frank; Lemons Terry L; Chiaramida Rebecca A
Cc: Prutsman Gary T; Goldman Richard G
Subject: Cause of Action lawsuit
Having reviewed the FOIA request, the IRS's response thereto and the
lawsuit filed by Cause of Action, it appears that we should have
responded to the request by saying that there are no responsive
documents. As far as I understand (and this can be confirmed by the
Office of Disclosure), neither this White House or any other going back to
1976 has ever used section 6103(g) to make requests for tax information.
The tax check process for presidential nominees routinely utilizes consents
executed under section 6103(c).
That said, nothing in section
6103 woul prohibit the IRS to media inquiries about this
lawsuit by affirming that there have been no requests by the White House
for tax information under section 6103(g).
Don Squires
Senior Technician Reviewer
Procedure & Administration
CC:PA:6
202-622-3608
IRS000046
From:
To:
Subject:
Date:
Gulas AM
Lambert-Dean Deborah C;
FW: Statement related to 61 03(g)1
Friday, October 19, 2012 6:51 :45 AM
From: Lemons Terry L [mailto:Terry.L.Lemons@irs.gov]
To: Flax Nikole C; Gulas AM; Eldridge Michelle L; Tucker Beth; Davis Jonathan
M (Wash DC); Chiaramida Rebecca A; Keith Frank
Cc: Patterson Dean J
Subject: RE: Statement related to 6103(g)1
From: Flax Nikole C
To: Lemons Terry L; Gulas A M; Eldridge Michelle L; Tucker Beth; Davis
Jonathan M (Wash DC); Chiaramida Rebecca A; Keith Frank
(b)(S)
From:
To:
Subject:
Date:
Gulas AM
Lambert-Dean Deborah C:
FW: Statement related to 6103(g)1
Friday, October 19, 2012 6:51:45 AM
From: Lemons Terry L [mailto:Terry.L.Lemons@irs.gov]
Sent: Wednesday, October 03, 2012 3:17PM
To: Flax Nikole C; Gulas AM; Eldridge Michelle L; Tucker Beth; Davis Jonathan
M (Wash DC); Chiaramida Rebecca A; Keith Frank
Subject: RE: Statement related to 6103(g) 1
Nikole --think that's a correct assumption.
Believe we have general consensus from everyone on the statement.
After some more discussion, making one additional adjustment on this
to put a qualifer on the last sentence.
From: Flax Nikole C
To: Lemons Terry L; Gulas AM; Eldridge Michelle L; Tucker Beth; Davis
Jonathan M (Wash DC); Chiaramida Rebecca A; Keith Frank
IRS000059
Higley Denise
From:
Sent:
To:
Cc:
Subject:
Fischer Bernice B [Bernice.Fischer@irs.gov]
Tuesday, October 02, 2012 4:31 PM
Nimmo David; Chiaramida Rebecca A
Prutsman Gary T
RE: lawsuit inquiry (Cause of Action)
Thanks Gary - and David.
Bernice Fischer
Director, Governmental Liaison & Disclosure 450 Golden Gate Avenue Room 6642, 7th Floor
Mail Stop 6107 San Francisco, CA 94102
(415) 837-6398 office
(510) 207-0888 cell
(415) 837-6403 fax
"Whether you think you can or think you can't- you are right." Henry Ford
From: Nimmo David
Sent: Tuesday, October 02, 2012 3:21 PM
To: Fischer Bernice B; Chiaramida Rebecca A
Cc: Prutsman Gary T
Hello Becky & Bernice,
I'm sending this message on behalf of Gary.
We have located the subject FOIA case and forwarded the request and response
to Michelle Eldridge. The facts of the case are as follows:
Cause of Action submitted a FOIA request in April 2012, requesting
all requests by the President for taxpayer returns under IRC 6103(g) (1).
This section allows the President to request taxpayer returns and requires
him to report those requests to JCT quarterly.
We responded in May 2012, denying the request.
It is unclear whether we should have denied the request or responded
that there were no responsive documents, since to our knowledge there have
been no requests by the President. We are still researching this issue with
Counsel.
Cause of Action filed suit alleging we improperly withheld
information
(b)(S)
1
Higley Denise
From: Fischer Bernice B [Bernice.Fischer@irs.gov]
To: Nimmo David; Chiaramida Rebecca A
Cc: Prutsman Gary T

Bernice Fischer
Director, Governmental Liaison & Disclosure 450 Golden Gate Avenue Room 6642, 7th Floor
Mail Stop 6107 San Francisco, CA 94102
(415) 837-6398 office
(510) 207-0888 cell
(415) 837-6403 fax
"Whether you think you can or think you can't - you are right." Henry Ford

_____
From: Nimmo David
Cc: Prutsman Gary T


We have located the subject FOIA case and forwarded the request and response
to Michelle Eldridge. The facts of the case are as follows:

- Cause of Action submitted a FOIA request in April 2012, requesting
all requests by the President for taxpayer returns under IRC 6103(g)(1).
This section allows the President to request taxpayer returns and requires
him to report those requests to JCT quarterly.
- We responded in May 2012, denying the request.
- It is unclear whether we should have denied the request or responded
that there were no responsive documents, since to our knowledge there have
been no requests by the President. We are still researching this issue with
Counsel.
- Cause of Action filed suit alleging we improperly withheld
information
- Media Relations is attempting to refute allegations we are improperly
hiding behind privacy laws.
IRS000091
CCU Case Detail Results: 2012-29232
Type Due Date Received Date
Signature Package 03/31/2012 02/08/2012
Narrative
TRfield TAMISField
Other Field Legacy Sys
Format
Issue
Topic
JCT 6103 Report for CY 2011
Special Instructions
This is a Signature Package. Process according to procedures.
case Creation Information By: Williams. Yolanda On: 02/08/2012
Assignment History
I
Added On IAdded Bv !Office ISoeciallnstruC!itions I
04/05/2012
(b)(S)
10:32
04/05/2012
10:09
03/22/2012
04:16
Case Event Log History
Date Type I Action !Comment l ~ d d e d By
04/05/201i (b)(S)
04/04/2012
04/04/2012
04/05/2012
04/02/2012
03/22/2012
Type Due Date Received Date
Signature Package 03/31/2012 02/08/2012
Narrative
TRfield TAMISField
Other Field Legacy Sys
Format
Issue
Topic
case Creation Information By: Williams. Yolanda On: 02/08/2012
Assignment History
I
Added On IAdded Bv !Office ISoeciallnstruC!itions I
04/05/2012
(b)(S)
10:32
04/05/2012
10:09
03/22/2012
04:16
Date Type I Action !Comment l ~ d d e d By
04/05/201i (b)(S)
04/04/2012
04/04/2012
04/05/2012
04/02/2012
03/22/2012
ccu Case Detail Results: 2012-29232
Type D.ue Date,

_Received .
..
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Cose Creation lnformafiO'n . I By: Williams, Yolanda On: 02/08/2012
Assignment History
Added On Added By Office . Special' . ;J >
;;,_ .. f .
04/05/2012 Thelma Director, Governmental Case is being assigned to Yolanda Williams.
10:32 Manley Liaison and Disclosure (GLD)
04/05/2012 Dorothy Privacy. Governmental Attn:V. Barta
10:09 Becones Liaison & Disclosure
03/22/2012 Marlene Commissioner's Office Signed by the Deputy Commissioner for Operations
04:16 Boysel Support on 3/22/12. Hand carried to the
Commissi oner's office.
Date Type Action Comment . .. ' .... : #. Added By .
04/05/2012 Closure Closed- Karen
Response Kihiu
Attached
04/04/2012 Action Signed Package signed by Commissioner. Notified/assigned to Dorothy
creating office for case status and processing Becones
accordingly.
04/04/2012 Action Comments Asked PGLD to reopen case as this is still active in Dorothy
processing in Commissioner' s office. Becones
04/05/2012 Action Reopened Reopen case per Thelma Manley's request jynell
Spriggs
04/02/2012 Closure Closed- Yolanda
Response Williams
Attached
03/22/2012 Action Review )Received case from Deputy Commissioner of Operations Dorothy
IRS000100
Support office. Under Chief of Staff review. Becones
03/22/2012 Action Status Update Revisions made to the Note to Review, Memo to the Marlene
Commissioner and letter to JTC were made by the DCOS Boysel
Officeand uploaded in this case.
03/20/2012 Action Status Update Documents received in the DCOS office on 3/20/12 and Marlene
are being reviewed by the Senior Advisor. Asst. DCOS and Boysel
staff asst.
Case From
Salutation Name I Email I Phone I Fax -!Cell '"
Case Addressee
Salutation Name !Email !Phone !Fax !Cell Phone
Case Contact
Contact Type Salutation I Name I Email I Home Phone !Work Phone !Fax IAddroe$$,
Case Documents
Date Source Fi le Name
&.

,.
04/05/ 2012 Other Routing slip_29232.pdf Routing slip attached.
-
04/05/2012 Final Final Response_2012-29232.pdf Final response
Response attached.
03/22/ 2012 Final 6103 Rpt Memo For Commissioner 20ll .doc Final Memo to
Response Commissioner w/ DCOS
Changes
03/22/2012 Final 6103 Rpt Letter to JCT 20ll.doc Final Letter to JCT with
Response DCOS Changes
03/22/2012 Other Note to Reviewer for CY 2011 IRC 6103.pdf Final Note to Review
with DCOS Changes
04/05/2012 Other Action _Forcing_ Event_ 292 32. pdf Memo from Beth Tucker
to Commissioner
Shulman
03/ 22/2012 Final 2012-29232 Annual Report on Disclosure of Tax PDF of DCOS memo
Response Returns and Return Information signed by DCOS 3-22- signed with
2012.pdf attachments
-
IRS000101
From: Tzeng Bertrand J
To: Barta Valerie E
Subject: FW: F12111-0031 Accounting (Source Documents)
FYI. Hopefully we' ll have a chance to discuss this before I speak to Gary.
-- Bert
Bertrand T zeng
Disclosure Manager (Acting)
HQ FOIA & Program Operations
Mobile: 202-821-2207
From: Prutsman Gary T
To: Davis John H; Tzeng Bertrand J
This should go without saying, given our existing sensitive case reporting procedures. We
need to discuss this issue later today, after the initial fire storm subsides.
From: Chiaramida Rebecca A
Sent: Wednesday, October 03, 2012 10:07 AM
To: Fischer Bernice B; Prutsman Gary T
out of scope
(b)(S)
g ~ ~ ~ CIPP/G/IT
Director, Privacy, Governmental Liaison and Disclosure
Phone/VMS 202-622-2988
Cell 202-316-8245
Fax 202-927-6785
To: Fischer Bernice B
Cc: Blagg Mahlon E; Davis John H; Chiaramida Rebecca A
Attached are the Section 6103 accounting reports as fil ed with the JCT for the three years
of President Obama's term. The 2012 report will be due March 31. 2013.
Disclosures to the President under 6103(g)(1) would have been listed on these reports if
made (sorry about my previous mis-statement on this point). None are li sted. We have
checked our inventory systems, AFOIA and E-DIMS, and found none. Leg Affairs checked
ETRAK and found none. None of us have any recollection of such a request during our
tenures in HQ Disclosure.
These reports list disclosures to the Executive Office of the President. These are Tax
Checks under 6103(c), not to be confused with requests by the President under (g).
We are talking to Sarah Tate in Counsel about the issues. It is our positi on (Mahlon and
mine) that the fact of a request from the President, or the lack of any requests, is
dis closeable through FOIA, but the identity of the subject is not. More specifi call y, we
should have responded to this FOIA that there were no reauests. therefore we have no
responsive information.! I
(b)(S)
(6)(5)
(b)(S)
From: Tzeng Bertrand J
To: Barta Valerie E
FYI. Hopefully we' ll have a chance to discuss this before I speak to Gary.
-Bert
Bertrand Tzeng
Disclosure Manager (Acting)
HQ FOIA & Program Operations
Mobile: 202-821-2207
To: Davis John H; Tzeng Bertrand J
This should go without saying, given our existing sensitive case reporting procedures. We
need to discuss this issue later today, after the initial fire storm subsides.
From: Chiaramida Rebecca A
To: Fischer Bernice B; Prutsman Gary T
Bernice and Gary, let's make sure that, going forward, any FOIA
IRS000126
requests that could even remotely be considered politically
sensitive are elevated for discussion between us and that the
response is given an extra layer of review. thanks
~ ~ ~ CIPP/G/IT
Director, Privacy, Governmental Liaison and Disclosure
PhoneNMS 202-622-2988
Cell 202-316-8245
Fax 202-927-6785
To: Fischer Bernice B
Cc: Blagg Mahlon E; Davis John H; Chiaramida Rebecca A
Attached are the Section 6103 accounting reports as filed with the JCT for the three years
of President Obama's term. The 2012 report will be due March 31. 2013.
Disclosures to the President under 6103(g)(1) would have been listed on these reports if
made (sorry about my previous mis-statement on this point). None are listed. We have
checked our inventory systems, AFOIA and E-DIMS, and found none. Leg Affairs checked
ETRAK and found none. None of us have any recollection of such a request during our
tenures in HQ Disclosure.
These reports list disclosures to the Executive Office of the President. These are Tax
Checks under 61 03(c), not to be confused with requests by the President under (g).
We are talking to Sarah Tate in Counsel about the issues. It is our position (Mahlon and
mine) that the fact of a request from the President, or the lack of any requests, is
discloseable through FOIA, but the identity of the subject is not. More specifically, we
should have responded to this FOIA that there were no requests, therefore we have no
responsive information. Counsel has not confirmed that position as of yet.
I am aware that Michelle Eldridge spoke to Don Squires and Richard Goldstein in Counsel
IRS000127
about this case yesterday, primarily about what, if anything, she could say to refute the
press release from Cause of Action.
IRS000128
Type DueDate Received Date Document Date Closure Date
Cong ressiona I Correspondence 03/21/2010 02/16/2010 02/16/2010 03/24/2010
Narrative .
TR Field TAMIS Field Related Field
Other field .. Legacy Sy$tem Field
- ._ .
Format '. . .
Issue
Topic
: . .

This is an internal control to be handled within our business unit.
Case Creation Information I By: Administrator, System On: 02/16/2010
Added On
03/23/2011
02:04
03/22/2011
03:40
03/22/2011
02:34
03/19/2011
11:32
03/17/2011
08:44
03/17!201(
08:43
03/17/201(
08:43
03/17/201(
08:26
03/10/201!
04:03
Assignment History
!
' ..
(b)(S)
03/09/2010
10:09
03/09/2010
08:47
02/16/2010
12:25
02/16/2010
12:25
Date
03/24/2010
Salutation
Salutation
Type l<::owmeot .
Closure ICJose jadded by 4KQKB1 ---No Comment
Case From
Name !Email IPhon.e JFax jcen Phone
Case Addressee
Name jEmail jPhqne :!Fax !Cell Phone
Case Contact
1Arlri.at1 By
jsystem Administrator
jAddress !City/State/Zip
!Address !City/State/Zip
Contact Type Salutation Name !Home Phone ]work Phone
Other !Clare Calaby I I I I I I
Date
03/17/2010
03/04/2010
03/04/2010
03/04/2010
03/04/2010
03/08/2010
03/17/2010
03/17/2010
Case Documents
I
(b)(S)
(b)(S)
:
I
type
Cong ressiona I Correspondence 03/21/2010 02/1612010 02/16/2010 03/24/2010
Narrative ' ', :
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" """"' "' : ' """"' "'" ..:. "fio' .... .,.. .,,. .; &.: r .q..
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UCT 6103 Report for CY 2009
:: ' . ,,
This is an internal control to be handled within our business unit.
Case Creation Information :"' ..... 1 "' Administrator. System On: 02116/2010
Assignment History
Added On, Add.ed _By O:(fice
-
" .
;:;. : .,;. i'
,.
: :f', .,
03/2312010 Charles Please see special instructions.
02:04 Hollingsworth
03/2212010
03:40
03/22/2010 Wendy Wi lson- SBSE-Dir, Mariana. the IRS Commissioner's office returned this
02:34 Peoples Communication control for processing and closing. There are two memo.
Stakeholder Look on the details screen and you will see a memo dtd
Outreach 3/B and one on 3/17. The event log shows that the DCSE
signed the document. I don' t know what happend but
somehow this was taken out of your inventory.
0311912010 System Small Business 1 original user Corina R Onorato Signed by Commissioner on
11:32 Administrator Self Employed 3/18. Returned to SB/SE for processing and closing
03/17/2010 Commissioner's Please see special instructions.
08:44 Office
03/17/2010 Small Business I This case is being automatically reassigned to the highest
08:43 Self Employed level of the business unit in which the case was created in
the i-trak system.
03/17/2010 Small Business I This case is being automatically reassigned to the highest
08:43 Self Employed level of the business unit in which the case was created in
the i-trak system.
03117/2010 Charles Deputy Please see special instructions.
08:26 Hollingsworth Commissioner,
Services &
Enforcement
03/10/2010 Charles Steve Miller's Office returned the package, because the
04:03
1
Hollingsworth memo should have included an Action Forcing Event.
: Please correct the memo to include this element. (Refer to
IRS000129
IRS000130
page 84 in the IRS Correspondence Manual).
03/09/2010 Small Business I Please see special instructions.
10:09 Self Employed
03/09/2010 Charles Deputy Please see special instructions.
08:47 Hollingsworth Commissioner,
Services &
Enforcement
02/16/2010 System original user Yolanda Williams
12:25 Administrator
02/16/2010 System original user Yolanda Williams
12:25 Administrator
Date Type jAction jcomment j d d ~ d B y
03/24/2010 Closure jCiose jadded by 4KQKB1 --- No Comment jsystem Administrator
Case From
Salutation Name jEmail jPhone JFax jcetl Phone jAddress jCity/State/Zip
Case Addressee
Salutation Name jEmail jPhone jFax !Cell Phone !Address .!City/State/Zip
Case Contact
Contact Type Salutation jName jEmaiiiHome Phone jWork Phone JFax[Address City/State/Zip
Other !Clare Calaby
I I I I I
Case Documents
Date Source File Name
Description
03/17/2010 Incoming i-Trak Case #2010-71992-Memo-For-Commissioner- Revised Memo
0317:2010.d-oc
03/04/2010 Incoming Addendum_to_Note_to_Reviewer_CY_2009_1RC_6103.doc Addendum to Note to
Reviewer CY 2009 IRC
6103
03/04/2010 Incoming Note_to_Reviewer-6103_Annuai_Report.pdf Note to Reviewer-
6103 Annual Report
03/04/2010 Incoming 61 03_Report_for _ CY _2009 _3 _ Yr _ Comparison.doc 6103 Report for CY
2009 3 Yr
Comparison
03/04/2010 mcoming 6103 _Report_for _ CY _2009.doc 6103 Report for CY
2009
03/08/2010 Incoming 2010-71992_Memo.pdf 3.8.10 Signed Memo
03/17/2010 Incoming i-Trak_ Case_#2010-71992-ARS-03172010.pdf Revised Action
Routing Sheet
03/17/2010 Incoming 6103_Rpt_Letter_tojCT2009-Revised-03172010.doc Revised Letter to JCT
'--
(b)(S)
MEMORANDUM FOR COMMISSIONER . ,
~
FROM: Chris Wagner 4 ~ \C h
SUBJECT:
Commissioner, Small Business and Self-Employed Division
Annual Report on Disclosures of Tax Returns and Return
Information
Section 6103(p)(3)(B) of the Internal Revenue Code requires that IRS provide the Joint
Committee on Taxation with an annual report on the number and types of authorized
disclosures of returns and return information provided during the calendar year,
pursuant to certain sub-sections of Internal Revenue Code section 6103. Included in
this signature package is the Disclosure Report for Public Inspection made available to
the public in compliance with Internal Revenue Code section 61 03(p)(3)(C).
The information we provide and the format used conforms to specifications requested
by the Joint Committee on Taxation.
The attached letter transmits the report for the year ending December 31, 2009. This
transmittal letter is traditionally signed by the IRS Commissioner.
RECOMMENDATION:
If additional information is needed, please contact me or Joseph R. Aceto, Director,
Office of Governmental Liaison and Disclosure, at (312) 566-2701.
Attachment
IRS000131
From: Goldman Richard G
To: Tate Sarah E
Subject: RE: lawsuit inquiry (Cause of Action) [NEED URGENT
RESPONSE FROM COUNSEL!]
Do you want it?
From: Tate Sarah E
To: Squires Donald M; Christopher Charles B; Goldman Richard G
Cc: Tucker Andrea S; Pettoni Barbara M
Gary Prutsman and John H. Davis are very interested in this
lawsuit and how it is oin to be addressed.
Please advise them to whom this case is assigned.
To: Tate Sarah E; Christopher Charles B; Goldman Richard G
FYI -Rich and I spoke with media relations last night about this-
thanks for forwarding this.
o t of scope
(b)(S)
From: Goldman Richard G
To: Tate Sarah E
Do you want it?
From: Tate Sarah E
To: Squires Donald M; Christopher Charles B; Goldman Richard G
Gary Prutsman and John H. Davis are very interested in this
lawsuit and how it is going to be addressed. They are concerned
about whether the response could have been done better.
Please advise them to whom this case is assigned.
Sent: Wednesday, October 03, 2012 9:58AM
To: Tate Sarah E; Christopher Charles B; Goldman Richard G
FYI- Rich and I spoke with media relations last night about this-
thanks for forwarding this.
IRS000169
To: O'Reilly Rhonda M
Hey Rhonda,
Now that Margo is gone, who is your Counsel contact?
This very issue has blown up somewhat, and we're tryi ng to make sure we
did the ri ght thing here.
In thi s particular case, in response to the requester's request for the IRC
Section 61 03(g) information, the caseworker responded in case #F12111 -
0031 that:
"We are denying your request to access this information. FOIA
exemption (b)(3) requires us to withhold information that is
specifically exempted from disclosure by another law. The law
supporting this exemption is Title 26 United States Code section
61 03(a)."
Clearly, we were correct in denyi ng the information detailing which taxpayer
If you have someone you can talk to in Counsel that can take a look at thi s,
please contact them and see what they say.
Thi s is a hot item, and Gary would like an answer first thing in the morning if
possible. [Hi s "first thing" is 9:00, which is 12:00 your time. ]
Let me know if you're able to do anythi ng.
Thanks Rhonda,
John H. Davis, Jr.
Chief, Disclosure OS:P:GLD:D:HQ
Governmental Liaison and Disclosure
303-603-4 733 (FAX= 303-382-6304)
(b)(S)
To: O'Reilly Rhonda M
Hey Rhonda,
Now that Margo is gone, who is your Counsel contact?
This very issue has blown up somewhat, and we're trying to make sure we
did the right thing here.
In this particular case, in response to the requester's request for the IRC
Section 6103(g) information, the caseworker responded in case #F12111-
0031 that:
"We are denying your request to access this information. FOIA
exemption (b)(3) requires us to withhold information that is
specifically exempted from disclosure by another law. The law
supporting this exemption is Title 26 United States Code section
6103(a)."
Clearly, we were correct in denying the information detailing which taxpayer
the President might have requested returns or return information about.
However, now that we've got the litigation threat, we have to determine if
we were okay not to disclose the mere fact of WHETHER the president
made any such requests at all, thereby disclosing the fact that either the
documents did, or did not exist.
If you have someone you can talk to in Counsel that can take a look at this,
please contact them and see what they say.
This is a hot item, and Gary would like an answer first thing in the morning if
possible. [His "first thing" is 9:00, which is 12:00 your time.]
Let me know if you're able to do anything.
Thanks Rhonda,
John H. Davis, Jr.
Chief, Disclosure OS:P:GLD:D:HQ
303-603-4733 (FAX=303-382-6304)
IRS000171
From:
To:
cc:
Subject:
Date:
Blagg Mahlon E
Fi scher Bernice B; Chiaramida Rebecca A;
Prutsman Gary T;
Davis John H;
RE: F12111-0031 Accounting (Source Documents)
Wednesday, October 03, 2012 11:23:56 AM
Any response to this inquiry would have to come from Counsel. With the lawsui t, they now have
jurisdiction on any matter related to this FOIA request.
Mahlon E. Blagg
Disclosure Technical Advisor
OS:P:GLD
Phone: 405-297-4049
Cell: 405-795-0375
Fax: 405-297-4637
From: Fischer Bernice B
To: Chiaramida Rebecca A; Prutsman Gary T
Cc: Blagg Mahlon E; Davis John H
Subject: RE: F12111-0031 Accounting (Source Documents)
Director, Governmental Liaison & Disclosure
450 Golden Gate Avenue
Room 6642, 7th Floor
Mail Stop 6107
San Francisco, CA 941 02
(415) 837-6398 office
(51 0) 207-0888 cell
(415) 837-6403 fax
(b)(S)
From:
To:
cc:
Subject:
Date:
Blagg Mahlon E
Fischer Bernice B; Chiaramida Rebecca A;
Prutsman Gary T:
Davis John H:
RE: F12111-0031 Accounting (Source Documents)
Wednesday, October 03, 2012 11:23:56 AM
Any response to this inquiry would have to come from Counsel. With the lawsuit, they now have
jurisdiction on any matter related to this FOIA request.
;llalrlol( E. 810ft
Disclosure Technical Advisor
OS:P:GLD
Phone: 405-297-4049
Cell: 405-795-0375
Fax: 405-297-4637
To: Chiaramida Rebecca A; Prutsman Gary T
Cc: Blagg Mahlon E; Davis John H
Subject: RE: F12111-0031 Account ing (Source Documents)
Normally, yes but I do not think so since the lawsuit has been filed. Gary or
Mahlon?
Mail Stop 6107
San Francisco, CA 94102
(415) 837-6398 office
(510) 207-0888 cell
(415) 837-6403 fax
IRS000312
From:
To:
cc:
Subject:
Date:
Fischer Bernice B
Nimmo David; Chiaramida Rebecca A;
Prutsman Gary T;
(RESPONSIVE) RE: lawsuit inquiry (Cause of Action)
Tuesday, October 02, 2012 4:30:38 PM
Thanks Gary- and David.
Mail Stop 6107
San Francisco, CA 941 02
(415) 837-6398 office
(51 0) 207-0888 cell
(415) 837-6403 fax
"Whether you think you can or think you can't- you are right." Henry Ford
From: Nimmo David
Cc: Prutsman Gary T
We have located the subject FOIA case and forwarded the request and
response to Michelle Eldridge. The facts of the case are as follows:
- Cause of Action submitted a FOIA request in April 2012,
requesting all requests by the President for taxpayer returns under
IRC 61 03(g)(1 ). This section allows the President to request
taxpayer returns and requires him to report those requests to JCT
quarterly.
information
Thank you,
David Nimmo
Management Analyst
Office of Associate Director, Disclosure
OS:P:GLD:D
Internal Revenue Service
24000 Avila Road, Mail Stop 2201
Laguna Niguel, CA 92677
8:00 - 4:45, Mon - Fri (Pacific)
(949) 389-4385 Office
(949) 389-5014 Fax
(b)(6)
(b)(S)
(b)(S)
(b)(S)
From:
To:
cc:
Subject:
Date:
Fischer Bernice B
Nimmo David; Chiaramida Rebecca A;
Prutsman Garv T:
(RESPONSIVE) RE: lawsuit inquiry (Cause of Action)
Tuesday, October 02, 2012 4:30:38 PM
Mail Stop 6107
San Francisco, CA 94102
(415) 837-6398 office
(510) 207-0888 cell
(415) 837-6403 fax
"Whether you think you can or think you can't - you are right." Henry Ford
From: Nimmo David
Cc: Prutsman Gary T
We have located the subject FOIA case and forwarded the request and
response to Michelle Eldridge. The facts of the case are as follows:
- Cause of Action submitted a FOIA request in April 2012,
IRS000569
requesting all requests by the President for taxpayer returns under
IRC 6103(g)(1). This section allows the President to request
taxpayer returns and requires him to report those requests to JCT
quarterly.
- It is unclear whether we should have denied the request or
responded that there were no responsive documents, since to our
knowledge there have been no requests by the President. We are
still researching this issue with Counsel.
information
- Media Relations is attempting to refute allegations we are
improperly hiding behind privacy laws.
We expect to get a response from Counsel tomorrow (Wednesday)
whether we can disclose the fact of having no 6103(g)(1) requests from
the President.
Thank you,
David Nimmo
Management Analyst
Office of Associate Director, Disclosure
OS:P:GLD:D
Internal Revenue Service
24000 Avila Road, Mail Stop 2201
Laguna Niguel, CA 92677
8:00- 4:45, Mon - Fri (Pacific)
389-4385 Office
(949) 389-5014 Fax
IRS000570
111111111------------------------------
-----Original Message-----
From: Davis Jonathan M (Wash DC)
Sent: Wednesday, October 03, 2012 3:56PM
To: Tucker Beth; Lemons Terry L; Keith Frank; Eldridge Michelle L; Chiaramida Rebecca A; Gulas AM; Flax Nikole C
Subject: RE: Washington Examiner
Yep- we're good to go. Thanks to everyone for the quick attention to this.
From: Tucker Beth
To: Lemons Terry L; Davis Jonathan M (Wash DC); Keith Frank; Eldridge Michel le L; Chiaramida Rebecca A; Gulas AM;
Flax Nikole C
Subject: RE: Washington Examiner
I agree the quicker we can get the info out the better. Jonathan, are we clear to use the f inal version of the statement?
From: Lemons Terry L
To: Tucker Beth; Davis Jonathan M (Wash DC); Keith Frank; Eldridge Michelle L; Chiaramida Rebecca A; Gulas AM
Subject: Washington Examiner
Importance: High
Just popped up. Think we need to give them the statement. Also CNBC's Eamon Javers has tweeted on this, probably
should give to him as well.
Thoughts?
Non-profit wants to know if Obama asked IRS for anybody's tax returns
An independent non-profit group has asked a federal court to order the IRS to release documents concerning any
requests the agency received from President Obama for the tax returns of any individual or business.
1
IRS000791
2
ThesuitresultedaftertheIRScitedprivacyconcernsasthebasisofitsrefusaltoprovidethedocumentsinresponseto
CauseofAction'sMarch2012FreedomofInformationActrequest.
CauseofActiondescribesitselfas"anonprofit,nonpartisanorganizationthatusesinvestigative,legal,and
communicationstoolstoeducatethepubliconhowgovernmentaccountabilityandtransparencyprotectstaxpayer
interestsandeconomicopportunity."
"Hidingbehindaclaimofprivacythatdoesnotstandupwhenyouconsiderthecommitmenttotransparencymadeby
thisAdministration,theIRShasnogroundsforrefusingourrequest,"statedKarenGroen,chiefoversightcounselat
CauseofAction.
"AmericantaxpayersdeservetoknowifthePresidenthasrequestedtoseetheirtaxinformation.I'dliketoknowifhe
wantedtoseemytaxreturns,wouldn'tyou,"Groensaid.
ThesuitwasfiledintheU.S.DistrictCourt<http://causeofaction.org/2012/10/02/causeofactionvirstaxreturns
requestedbypresidentobama/>fortheDistrictofColumbia.
AprovisionoftheIRScodeauthorizestheagencytoprovidecopiesofindividualandbusinesstaxreturnsonrequest
fromthepresident.
AspokesmanforCauseofActionsaiditwouldhaveexpectedtheagencysimplytoclaimithadnodocumentsthat
wouldberesponsivetothetheFOIA.ButtheIRSmerelydeniedaccesstodocumentsCauseofActionrequested,which
suggeststherearesuchdocuments.
IRS000792
111111111------------------------------
From: Eldridge Michelle L
To: Patterson Dean J
Cc: Lemons Terry L
Subject: FW: Statement related to 6103(g)1
IRS Statement:
The IRS does not comment on pending litigation.
However, the IRS can confirm that no requests were made, and no tax returns or return information have been disclosed
under Internal Revenue Code 6103 (g) during the period in question.
Federal law provides under Internal Revenue Code 6103 (g) a provision for the President of the United States to request
and receive federal tax return i nformation.
1
IRS000793

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