If you are interested in making a FOIA request to TIGTA, your request must be made in writing and include all of the following information for it to be valid for processing.

• Sign the FOIA request.
• Reasonably describe the records being requested as specifically as possible (e.g., subject matter, location, and time period). You may attach copies of any correspondence pertaining to the documents you are requesting to assist us in locating the records.
• Establish your right to receive the requested records if you are requesting records about you (also see Privacy Act Resources). To protect the confidentiality of tax information and/or prevent an unwarranted invasion of personal privacy, you must establish your right to receive the requested documents by:
• Providing a photocopy of an identifying document bearing your signature (such as a driver’s license, identification badge, or passport), or a notarized statement swearing to or affirming your identity, or a signed and dated sworn statement as to your identity, under penalty of perjury (Example: I declare under penalty of perjury of the laws of the United States that the foregoing is true and correct. Date Executed: _ Signature: _), or
• Providing an official document showing proof of entitlement as the sole proprietor, member of partnership, corporate officer, shareholder, etc., if requesting the records of a business, or
• Obtaining the following documentation from your client:
  • A photocopy of an identifying document bearing their signature (driver’s license, identification badge, or passport), or a notarized statement from your client swearing to or affirming their identity, or a signed and dated sworn statement from your client as to their identity, under penalty of perjury (see example above).
  • A signed statement from your client authorizing you to receive copies of specific TIGTA records on their behalf pursuant to the FOIA.
• Cite your firm agreement to pay FOIA processing fees for search, copy, and review as applicable to your requester category. You may state the upper limit you are willing to pay, but the amount cannot be less than $25. For most categories of requesters, there is no charge if duplication is less than 100 pages and the search time is less than two hours.

If you do not provide the required information listed above, TIGTA will not process your request but will advise you what additional information is required.

Where to send your request:

Office of Chief Counsel Disclosure Branch Treasury Inspector General for Tax Administration 901 D Street SW, Suite 600 Washington, D.C. 20024-2169

Alternatively, the request may be sent via e-mail to FOIA.Reading.Room@tigta.treas.gov, the National FOIA Portal, or fax (202) 622-3339.

Any request received after 5:00 p.m. will be marked as received on the next business day.

Note: Please visit the IRS website if you are requesting IRS records.

TIGTA may charge fees for the processing of requests under the FOIA in accordance with the U.S. Department of the Treasury FOIA Regulations at 31 C.F.R. § 1.7.

No fees will be assessed unless the total cost of processing your request exceeds $25.00. For purposes of fees only, the FOIA divides requesters into the following categories:

1. Commercial Use Requester: Is defined as one who seeks records for a use or purpose that furthers the commercial, trade, or profit interests of the requester or the person on whose behalf the request is being made, which can include furthering those interests through litigation.
2. Educational Institutions, Noncommercial Scientific Institutions, and News Media: Is defined as one who seeks records for a noncommercial use and who qualifies as belonging to one of the three distinct subcategories of requesters: those who are affiliated with an educational institution, those who are part of a noncommercial scientific institution, and those who are representatives of the news media.
3. All Other Requesters: Is defined as one who does not fall within either of the other two categories.

Commercial requesters may be charged fees for records search, processing, and photocopying the records. Educational or noncommercial scientific institutions and representatives of the news media are charged only for photocopying after the first 100 pages of copies. All other requesters are charged for record searches which take more than two hours and photocopying after the first 100 pages of documents.

TIGTA currently charges $.15 per page for photocopying. For each quarter hour spent by personnel searching for requested records, including electronic searches that do not require new programming, the fees shall be as follows: executive- $21.00; professional-$16.50; and administrative-$13.00. Review fees will be charged at the same rates as those charged for a search.

You may include in your request letter a specific statement limiting the amount that you are willing to pay in fees.

You will be notified by TIGTA if we determine that you will incur fees during the processing of your FOIA request. At that time, TIGTA will request that you pay the amount of the estimated fees before we continue processing your request. You may choose to modify the scope of your request to reduce the amount of the fees.

Fee waivers are limited to situations in which a requester can show that the disclosure of the requested information is in the public interest because it is likely to contribute significantly to public understanding of the operations and activities of the Government and is not primarily in the commercial interest of the requester.

Requests for fee waivers from individuals who are seeking records pertaining to themselves usually are denied under this standard because such disclosures usually will not result in any increase of the public’s understanding of Government operations and activities. In addition, a requester’s inability to pay fees is not a legal basis for granting a fee waiver.

To request a fee waiver, you will need to provide a written statement demonstrating how disclosure of the requested information is in the public interest as explained above. Our decision to grant or deny your fee waiver request will be made in writing before we process your request for documents.

Mail fee waiver requests to:

Office of Chief Counsel – Disclosure Branch
Treasury Inspector General for Tax Administration 901 D Street SW, Suite 600 Washington, D.C. 20024-2169

Fax: (202) 622-3339 E-mail: FOIA.Reading.Room@tigta.treas.gov

To request expedited processing, the U.S. Department of the Treasury FOIA Regulations at 31 CFR Part 1, Subpart A § 1.4(e) state that your request must involve:

1. Circumstances in which the lack of expedited processing could reasonably be expected to pose an imminent threat to the life or physical safety of an individual;
2. An urgency to inform the public about an actual or alleged Federal Government activity, if made by a person who is primarily engaged in disseminating information. The standard of “urgency to inform” requires that the records requested pertain to a matter of current exigency to the public and that delaying a response to a request for records would compromise a significant recognized interest to and throughout the general public; or
3. The loss of substantial due process rights.

The Regulations also require that the “requester who seeks expedited processing must submit a statement, certified to be true and correct, explaining in detail the basis for making the request for expedited processing.”

Example: “I declare under penalty of perjury of the laws of the United States that the foregoing is true and correct. Date Executed: _____ Signature: _____.”

When an agency responds to a FOIA request, it must provide information on how to contact the FOIA Public Liaison, how to request mediation services through the Office of Government Information Services, and how to file an administrative appeal. Please see the following sections for information regarding these services.

If you have any questions regarding your request, you may contact TIGTA’s FOIA Public Liaison at (202) 622-4068 or via e-mail at FOIA.Reading.Room@tigta.treas.gov to discuss any aspect of your request.

As part of the 2007 FOIA amendments, the Office of Government Information Services (OGIS) was created to offer mediation services to resolve disputes between FOIA requesters and Federal agencies as a non-exclusive alternative to litigation. Using OGIS services does not affect your right to pursue litigation.

You may file an administrative appeal with TIGTA’s Office of Chief Counsel if you are dissatisfied with our action on your request. If your request is denied in whole or in part, TIGTA will advise you in writing of the basis for the withholding and inform you of your right to appeal. No specific form or language is needed to file an administrative appeal. You may, however, explain the reasons why you disagree with TIGTA’s determinations on your request. In addition, if you believe additional responsive records exist, which were not processed in response to your request, you should indicate where you believe these records are located.

To avoid delays, we encourage you to submit your appeal electronically by e-mail to FOIA.Reading.Room@tigta.treas.gov or by fax to (202) 622-3339.

If you must submit your appeal by mail, please address the envelope as follows:

Freedom of Information Act Appeal
Treasury Inspector General for Tax Administration
Office of Chief Counsel
901 D Street, SW, Suite 600
Washington, DC 20024-2169

Your appeal must be electronically transmitted or postmarked within 90 days of the date of our final response letter.

The FOIA also provides a requester the right to bring a civil lawsuit against the agency in an appropriate Federal district court (either in Washington, D.C. or where the requester resides or does business) if on administrative appeal the request is denied in whole or in part by the agency.