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 To: Lambert-Dean Deborah C Subject: RE: lawsuit inquiry (Cause of Action)

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 this. 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

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202-622-4520 (fax)

From: Gulas A M Sent: Thursday, October 04, 2012 9:29AM To: Lambert-Dean Deborah C Subject: RE: lawsuit inquiry (Cause of Action)

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 Sent: Thursday, October 04, 2012 9:06AM To: Lambert-Dean Deborah C Subject: RE: lawsuit inquiry (Cause of Action)

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 8:57AM To: Gulas AM Subject: FW: lawsuit inquiry (Cause of Action)

AM, FYI, I got this. Do you know if anyone has checked with Disclosure 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

From: Squires Donald M 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

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From: Squires Donald M To: Lambert-Dean Deborah C; Subject: FW: Cause of Action lawsuit Date: Friday, October OS, 2012 9:06:54 AM

FYI

From: Squires Donald M 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).

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

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From: To: Subject: Date:

Gu las 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:[email protected]] Sent: Wednesday, October 03, 2012 3:17 PM 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 Sent: Wednesday, October 03, 2012 3:08 PM To: Lemons Terry L; Gulas A M; Eldridge Michelle L; Tucker Beth; Davis Jonathan M (Wash DC); Chiaramida Rebecca A; Keith Frank Cc: Patterson Dean J

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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:[email protected]] 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 Cc: Patterson Dean J 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 Sent: Wednesday, October 03, 2012 3:08 PM To: Lemons Terry L; Gulas AM; Eldridge Michelle L; Tucker Beth; Davis Jonathan M (Wash DC); Chiaramida Rebecca A; Keith Frank Cc: Patterson Dean J

IRS000059

Higley Denise

From: Sent: To: Cc: Subject:

Fischer Bernice B [[email protected]] 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 Subject: RE: lawsuit inquiry (Cause of Action)

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

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1

Higley Denise

From: Fischer Bernice B [[email protected]]Sent: Tuesday, October 02, 2012 4:31 PMTo: Nimmo David; Chiaramida Rebecca ACc: Prutsman Gary TSubject: RE: lawsuit inquiry (Cause of Action)


Bernice FischerDirector, 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 DavidSent: Tuesday, October 02, 2012 3:21 PMTo: Fischer Bernice B; Chiaramida Rebecca ACc: Prutsman Gary TSubject: RE: lawsuit inquiry (Cause of Action)



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

- Cause of Action submitted a FOIA request in April 2012, requestingall requests by the President for taxpayer returns under IRC 6103(g)(1).This section allows the President to request taxpayer returns and requireshim 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 respondedthat there were no responsive documents, since to our knowledge there havebeen no requests by the President. We are still researching this issue withCounsel.

- Cause of Action filed suit alleging we improperly withheldinformation

- Media Relations is attempting to refute allegations we are improperlyhiding 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

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10:32

04/05/2012 10:09

03/22/2012 04:16

Case Event Log History

Date Type I Action !Comment ,l~dded 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 ll~te . ,~l .. D«u~t~,pate '?l!l'f. Cl&ure oilte

' .,

' ·' Signature Package 03/31/2012 02/08/2012 02/08/2012 04/05/2012

l ~ pt:l .. , • ~·; .i '_&;:. •• ·f!l~~· ....... ;~~~¥[ " t,tar:ratlve Jo .,

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... Format . ' ~ "' '';:~~~ ~t :i'' ' .; _., ~ •. ' "J' f'

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Issue ' • ~~;.t . ..

Topic .~- ~::;: ~.m·· · ;~ \ ' JCT 6103 Report for CY 2011

-~~It'</' Special Instructions ' f#.

-~''tA-~t~~,~ .-- · ~~~ '"\ ' • '!' • .(. '\ ·>· {'f.~- . )A.o t£. .·

This is a Signature Package. Process according to procedures.

Cose Creation lnformafiO'n ~ . I By: Williams, Yolanda On: 02/08/2012

Assignment History

Added On Added By Office . Special' l nj~~ons · ~1tmJr"" . · · ;J ·> ~~~ ;;,_ . ;~ ;{.;! -·~1:1-.. ··f . 04/05/2012 Thelma Director, Governmenta l 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

Commissioner's office.


Date Type Action Comment . :~Jl_ ... ' ~- .... : .-~· #. 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 Pho~e · · '"

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$$, 'il~f~(~~tetZ!p

Case Documents

Date Source File Name &. ~·t ~~~f.lption ~.- ,. ~

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 Sent: Wednesday, October 03, 2012 1:01 PM To: Barta Valerie E Subject: FW: F12111-0031 Accounting (Source Documents)

FYI. Hopefu lly 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 Sent: Wednesday, October 03, 2012 1:56 PM To: Davis John H; Tzeng Bertrand J Subject: FW: F12111-0031 Accounting (Source Documents)

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 Subject: FW: F12111-0031 Accounting (Source Documents)

out of scope

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g'~ ~~ CIPP/G/IT

Director, Privacy, Governmental Liaison and Disclosure Phone/VMS 202-622-2988 Cell 202-316-8245 Fax 202-927-6785

From: Prutsman Gary T Sent: Wednesday, October 03, 2012 12:40 PM To: Fischer Bernice B Cc: Blagg Mahlon E; Davis John H; Chiaramida Rebecca A Subject: FW: F12111-0031 Accounting (Source Documents)

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 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 position (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 cally, we should have responded to this FOIA that there were no reauests. therefore we have no responsive information.! I

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From: Tzeng Bertrand J Sent: Wednesday, October 03, 2012 1:01 PM 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 Tzeng Disclosure Manager (Acting) HQ FOIA & Program Operations Mobile: 202-821-2207

From: Prutsman Gary T Sent: Wednesday, October 03, 2012 1:56 PM To: Davis John H; Tzeng Bertrand J Subject: FW: F12111-0031 Accounting (Source Documents)

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 Subject: FW: F12111-0031 Accounting (Source Documents)

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

From: Prutsman Gary T Sent: Wednesday, October 03, 2012 12:40 PM To: Fischer Bernice B Cc: Blagg Mahlon E; Davis John H; Chiaramida Rebecca A Subject: FW: F12111-0031 Accounting (Source Documents)

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 :· .· .

JCT 6103 Report for CY 2009

Specialln~ctions

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

!

' ..

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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~ction 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 IErfi~H !Home Phone ]work Phone Jfiax;[~CJ.re$sJCity/State/Zip 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 · ' • · '·, · :·

TR Field

·format

·Issue

Topic " ' ·~ "~ " ·~·"" i.i~· """"·' "' : ' """"' ·~ "'" ..:.· "fio'· .... .,.. .,,. .; &.:r .q.. ·~ • <\" , . .>"' ' .• •• ~

·. UCT 6103 Report for CY 2009 Speciallnstruct~ons :: · ' . ,, This is an internal control to be handled within our business un it.

Case Creation Information :"' ..... 1 "' ·· ~~~By: Administrator. System On: 02116/2010

Assignment History

Added On, Add.ed _By O:(fice - " . Sp~~dallnstr:u'Otians ~<!: ;:;. :· .,;. :'<~'" 4·P:i*~~~·~~. i' ~: ,. : :f', .,

03/2312010 Charles Please see special instructions. 02:04 Hollingsworth

03/2212010 03:40

03/22/2010 Wendy Wilson- 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

1Hollingsworth 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 jAdd~dBy 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 '--

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MEMORANDUM FOR COMMISSIONER . ,

1~

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 Sent: Wednesday, October 03, 2012 2:05 PM To: Tate Sarah E Subject: RE: lawsuit inquiry (Cause of Action) [NEED URGENT RESPONSE FROM COUNSEL!]

Do you want it?

From: Tate Sarah E Sent: Wednesday, October 03, 2012 2:01 PM To: Squires Donald M; Christopher Charles B; Goldman Richard G Cc: Tucker Andrea S; Pettoni Barbara M Subject: RE: lawsuit inquiry (Cause of Action) [NEED URGENT RESPONSE FROM COUNSEL!]

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.

From: Squires Donald M Sent: Wednesday, October 03, 2012 9:58 AM To: Tate Sarah E; Christopher Charles B; Goldman Richard G Cc: Tucker Andrea S; Pettoni Barbara M Subject: RE: lawsuit inquiry (Cause of Action) [NEED URGENT RESPONSE FROM COUNSEL!]

FYI -Rich and I spoke with media relations last night about thisthanks for forwarding this.

o t of scope

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From: Goldman Richard G Sent: Wednesday, October 03, 2012 2:05 PM To: Tate Sarah E Subject: RE: lawsuit inquiry (Cause of Action) [NEED URGENT RESPONSE FROM COUNSEL!]

Do you want it?

From: Tate Sarah E Sent: Wednesday, October 03, 2012 2:01 PM To: Squires Donald M; Christopher Charles B; Goldman Richard G Cc: Tucker Andrea S; Pettoni Barbara M Subject: RE: lawsuit inquiry (Cause of Action) [NEED URGENT RESPONSE FROM COUNSEL!]

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.

From: Squires Donald M Sent: Wednesday, October 03, 2012 9:58AM To: Tate Sarah E; Christopher Charles B; Goldman Richard G Cc: Tucker Andrea S; Pettoni Barbara M Subject: RE: lawsuit inquiry (Cause of Action) [NEED URGENT RESPONSE FROM COUNSEL!]

FYI- Rich and I spoke with media relations last night about thisthanks for forwarding this.

IRS000169

To: O'Reilly Rhonda M Subject: RE: lawsuit inquiry (Cause of Action) [NEED URGENT RESPONSE FROM COUNSEL!]

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 61 03(g) inform ation, 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 denying the information detailing which taxpayer

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 poss ible. [His "first th ing" is 9:00, which is 12:00 your tim e. ] Let me know if you 're able to do anything. 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)

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To: O'Reilly Rhonda M Subject: RE: lawsuit inquiry (Cause of Action) [NEED URGENT RESPONSE FROM COUNSEL!]

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:HQGovernmental Liaison and Disclosure303-603-4733 (FAX=303-382-6304)

IRS000171

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 lawsui t, they now have jurisdiction on any matter related to this FOIA request.

Mahlon E. Blagg Disclosure Technical Advisor Governmental Liaison and Disclosure OS:P:GLD Phone: 405-297-4049 Cell: 405-795-0375 Fax: 405-297-4637

From: Fischer Bernice B Sent: Wednesday, October 03, 2012 12:21 PM 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 Governmental Liaison and Disclosure OS:P:GLD Phone: 405-297-4049 Cell: 405-795-0375 Fax: 405-297-4637

From: Fischer Bernice B Sent: Wednesday, October 03, 2012 12:21 PM 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?

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

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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.

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

"Whether you think you can or think you can't- you are right." Henry Ford





- 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. - We responded in May 2012, denying the request.

- Cause of Action filed suit alleging we improperly withheld 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

From: Fischer Bernice B

(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


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





- Cause of Action submitted a FOIA request in April 2012,

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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.

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

From: Fischer Bernice B

IRS000570

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-----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.

-----Original Message----From: Tucker Beth

Sent: Wednesday, October 03, 2012 3:52 PM To: Lemons Terry L; Davis Jonathan M (Wash DC); Keith Frank; Eldridge M ichelle 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?

-----Original Message----From: Lemons Terry L

Sent: Wednesday, October 03, 2012 2:46 PM 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.

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The suit resulted after the IRS cited privacy concerns as the basis of its refusal to provide the documents in response to Cause of Action's March 2012 Freedom of Information Act request. Cause of Action describes itself as "a nonprofit, nonpartisan organization that uses investigative, legal, and communications tools to educate the public on how government accountability and transparency protects taxpayer interests and economic opportunity." "Hiding behind a claim of privacy that does not stand up when you consider the commitment to transparency made by this Administration, the IRS has no grounds for refusing our request," stated Karen Groen, chief oversight counsel at Cause of Action. "American taxpayers deserve to know if the President has requested to see their tax information. I'd like to know if he wanted to see my tax returns, wouldn't you," Groen said. The suit was filed in the U.S. District Court <http://causeofaction.org/2012/10/02/cause‐of‐action‐v‐irs‐tax‐returns‐requested‐by‐president‐obama/> for the District of Columbia. A provision of the IRS code authorizes the agency to provide copies of individual and business tax returns on request from the president. A spokesman for Cause of Action said it would have expected the agency simply to claim it had no documents that would be responsive to the the FOIA. But the IRS merely denied access to documents Cause of Action requested, which suggests there are such documents.

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From: Eldridge Michelle L Sent: Wednesday, October 03, 2012 3:58 PM 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 information.

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IRS000793

irs foia documents with some redactions removed

Documents

lambertdean deborah

cause of action lawsuit

c waivers

g requests

squires donald

tax checks

white house

deb bs bs