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October 4.2010 ErikLarson History Commons

DearMr. Larson:

I am responding yourSepternber to 26,2009,Freedom Information (FOIA) Act request of directed the Federal to Bureau lnvestigation of received our officeSeptember in 24,2010. pertaining Earnest May. You askedfor information to R. yourrequest, FBI located document page)thatoriginated the Whileprocessing (1 the a in Internal Revenue Service.Theyaskedthatwe evaluate and respond it directly you. to We havecompleted review thisdocument we are withholding in full. The our of and it basis thisdenial FOIAexemption for (bX3) conjunction Internal is in with Revenue Code $ 6103(a). (bX3)of the FOIAexempts Subsection fromdisclosure matters are specifically that exempted statute.The information by beingwithheld underFreedom Information of Act (bX3)consists thirdpartytax information, disclosure whichis exemption of the of prohibited Internal by Revenue Code$ 6103(a). I haveenclosed your Notice 393explaining appeal rights. please Tax LawSpecialist ff you haveanyquestions call Janice Rudolph, # 0218169, lD at (202)283-7388 writeto: Internal or Revenue Service, Disclosure HQ Office, MailStop C2-235,5000 EllinRoad, Lanham, 20706.Please MD refer casenumber to 50-2010-04555.

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Disclosure Manager (HQ) Headquarters Disclosure Office Enclosure

Information an IRSDetermination \lVithhold on to Records Exempt From TheFreedom lnturmaton - 5 U.S.C. of Act 552
AppeclRlghtr You mayfile an appealwith lntemal the Revenue SeMce(lRS)within35 dayeafierwe (1) denyyort accesa a recordin whde or in par( (2) havemadean adyece determinaton to yourcategory a to s as requeeten denyyorr request a feevniver or reduc'tlon; (4) haveadvised (3) br youthat no records or reeponsive yourrequedexiet.You mayfile an appealwithin dayr whena request o<pedited to 10 for processlng beendenied. ha Yourappeal mustbe in writing, mustbesignedby you,andmusfcontain: YournamcandaddresE, DesoiSionof the requested re@rds, (anda copy,if posoiHe), Datcof the requeet ldentityof the ofice andcontacton the rooponaa letter,and Dateof the letterdenylng requct (anda oopy, pceible) the if Mailyourappealto: IRSAppeale Attention: FOIAAppeala M/Stop 55203 5045E. Butler Ave. Fresno, Cafifomia 93727-51# Judblal Rcvlcw lf no denyyourappeal, do notaddrees iasue or an raiecd yourappeal in within20 daya(exclr.rding Saturdays, Sundaye, legalpuUicholHays) or yourappeal, mayllle a you afterthedatewe receive complaint United in StatesDi$rictCourtin thedlstrkiin wtricfr youreslde; yourpdncipat (1) (2) ptm of (3) busineas located; the records located; (4)the District Columbia. complaint befited is are or of A may within10&ye (exduding Safurdayt, Sundaye, legalpublic or your holklays) alterthedatevrorecelve appealif yourappealb froman adverce determination a requeet expedibdproceseing. you of br tf chooee filc suit beforereceifl of a finaldetermination thaAppeale to by ofiice,the administrative appeala process mayoea8e. Therulefor efledingseMceofjudidalprocess upon Intemal the RwenueService setforthIn Federal b Ruleof CivilProcedure In addltlon seMceuponthe Unlted 4(l). to Statea, setbfth ln Rule4(lxl), ag seri/ice muetbemadeuponthe lntemal Revenue Service regbtered certified aggetforthin by or mail Rule4(i)(2)(A). addrees the lntemal The of Revenue SeMceis: Intemal Revenue Seryice, Attention CC:PA, 1111 Congtitution Avenue, N.W., Waehirgton, D.C.2W4. Exemptbnt TheFreedom lnformation 5 U.S.C. of Act, 552,doeenotapply mattere are: to that authorized (b)(1)o specillcally under criteria *tablbhed by an Executive order be keS to secretin the interestol national defenee foreBnpolicyandare in fac{properly or claesilled undersucfi executive order, o personnelrulee pradicea an agency, solely tothe intemal (b)(2y related and of (bX3). specifcally exempted dleclcureby statute fiom (other thansectlon 552bof thietitle), provided the statute: that

Notice303 (ner,r. 04-20ffi! Cat.No.45803X Department theTreaeury Inbrnal Rwenue Seiylce of

(A) requiree thc matters withheld that be fromthe puHicin sucha manner to leaveno as diecretion the issue,or on (B) edablbheeparticular criteria withholding refers particular for or to typesof mattecto bc withheld. Note: lntenal RwcnueCodeeectbns 6103and6105arestatutec wtrichqualify for o<empdon treatmentSecton616 proted the confidentallty ta returrr 3 of and infomatbn pertainirB a taxpaycrcollected thc lRS. Secdon to by 6105 protectsinformatlon obtalned ftom a foreigncountryundera tax beaty. or (b)( ) o tr& secretrandcommerclal financial informatbn ottalnedfroma pemon and prMlegdor conlldential, (bxs). inter-agency inba-agency or memorandunp letters or wlridrvrould be available not by lawto a partyother thanan agency lftigatbn in withthe agency,

and of (b[6) o personnel medicalfileeandsimlhr fileetha dlecloeirre wtricfrriuould constitute a prtvacy, clearlyunnanantedInvasion personal of (bXZ). recods or infiormatlon complled lar enbrcemcntpurpoo6, but onlyto the exbnt for that thc poductionof sucfrlavv enforccment rccordsor informdion: (,$) couldreaeonably expec{ed interfere poceedingp, be to with eniorcement (B) woulddeprivca percon a rightto a falrtrialor an impartial of adjudlcation, (C) couldreasonably expec'ted constlMean urnrananted be to Invasion pelsonal of privacy, (D) couldreaonablybe expeded disclose identity a confidential to the of source, indudinga S1ate, localor foreignagenoy authori$or any prtuate or insttutlon wttlchfumbhedInformatlon a conlldentlal on b6ls, and,ln the caseof a recordor informatlon compiled a criminal enforcement by lar authority the coupe of a ln criminal Investigatlon by an agency or condudlng lawflrl a natonalseorrity intelllgence investigation, informatlon mbhedby a confldential fu source, (E) uoulddlsclose technQues proceduree lar enforcement and for Invesilgatlons or prosecutions, vtould guidellnes larvenforcement or disclose for irveatigatlons or prosecutionssuchdisclcurecqrld reasonably expec{ed riskcircumvention if be to of the law,or (F) coultlreaonablybe o<peded endanger lifeor phyeical to the safetyof any indivklual. (b)(g)r in prepared on contained or related examination, to operating, condition or reports by, behalf or for the ueof an agency of, responsible the regulation supervbion for or of financial institutions, or

and information dda, indudlng and mapa, (b)1S1. geological geophysical conoeming vrells.

Notice (Rw. 04-2008) 398