u.s. department of justice criminal division ofice of ......department of justice criminal...

[email protected]

Watch, Department Justice,

Obtained by Judicial Watch, Inc. via FOIA

Office of Enforcement Operations

Via Electronic Delivery

U.S. Department of Justice

Criminal Division

Washington, D.C. 20530

January 15, 2015

Ramona Raula Cotca, Esq. Kate Bailey Judicial Watch 425 Third Street, SW, Suite 800

Washington, DC 20024 Re: CRM-300444674

Dear Ms. Cotca:

KWC:PR3

This letter serves as the second installment of the Criminal Division's rolling production 14-cv-1239, (D.D.C.), pursuant to the Meet

and Confer Report filed September 23, 2014. Your request seeks records concerning meetings and/or communications between the Department of Justice Criminal Division Public Integrity Section and the Internal Revenue Servic;e Tax Exempt and Government Entities Division, the White House, Members of Congress and/or congressional staff, and any non-government entity, regarding 501 ( c )( 4) or other tax-exempt organizations.

After carefully reviewing 938 pages ofrecords, this Office has determined that thirty four

pages are appropriate for release with excisions and 904 pages are being withheld in full

pursuant to:

5 U.S.C. § 552(b)(3), which concerns matters speci fically exempted from release by statute (in this instance, 26 U.S.C. § 6103, which pertains to tax return information);

5 U.S.C. § 552(b)(5), which concerns certain inter- and intra-agency communications protected by the deliberative process privilege, and the attorney work-product privilege;

5 U.S.C. § 552(b)(6), which concerns material the release of which would constitute a clearly unwarranted invasion of the personal privacy of third parties; and

5 U.S.C. § 552(b)(7)(C), which concerns records or information compiled for law enforcement purposes the release of which could reasonably be expected to constitute an unwarranted invasion of the personal privacy of third parties.

in Judicial Inc. v. U.S. of


[email protected]

Additionally, fifty five pages of the reviewed records originated with the Federal Bureau oflnvestigation. In accordance with 28 C.F.R. § 16.4(c) (2014), this Office has referred that material to the FBI for processing and response to you. If you have any questions regarding this referral, you may contact the FBI at the following:

David Hardy, Chief Records Management Division Federal Bureau of Investigation 170 Marcel Drive Winchester, Virginia 22602-4843

For your information, Congress excluded three discrete categories oflaw enforcement and national security records from the requirements of the FOIA. See 5 U.S.C. § 552(c). This response is limited to those records that are subject to the requirements of the FOIA. This is a standard notification that is given to all requesters and should not be taken as an indication that excluded records do, or do not, exist.

Although I am aware that your request is the subject of ongoing litigation and that appeals are not ordinarily acted on in such situations, I am required by statute and regulation to inform you of your right to an administrative appeal of this determination. Your appeal must be in writing and addressed to the Director, Office oflnformation Policy, United States Department of Justice, Suite 11050, 1425 New York Avenue, NW, Washington, DC 20530-0001. Your appeal must be received within sixty days from the date of this letter. Both the letter and the envelope should be clearly marked "Freedom oflnformation Act Appeal."

Sincerely,

1( (Kenneth Courter Chief FOIA/P A Unit

Enclosures

cc: Bradley Cohen, Esq. U.S. Department of Justice P.O. Box 883 Washington, DC 20044

2


From:

To: (b)( 6), (7)( C) Cc:

Bee: Subject RE: Date: Wed Jun 12 2013 16:45:09 ED Attachments: Consent Form_ Garrity Waiver (b)(6), (7)(C)

image001.jpg image002.png image003.png Proffer Agreement - (b )(6), (7)(C)

We are good with Wednesday - let's book.

Attached, please find a proffer letter and the Garrity waiver we discussed. Please call me with any questions. Apart from the papetwork though, could you please call

.me to discuss one or two logistical

issues? Among them, as you can glean from the Garrity waiver, we would appreciate getting it executed and return.ap, prior to the proffer, so that we can review your client's prior statements

· before meeting with We believe that will make the proffer more efficient for all us.

(b )(6), (7)(C) Finally, my colleague in the Civil Rights Division, who will also be at the proffer

1s ema1.

From (b )(6), (7)(C) Se J 12, 2013 4:26 PM To (b)(6), (7)(C) Cc Subject:

Are we confirmed for Wed in Cincy? If so, we will book flights.

(b)(6), (7)(C)


(b )(6), (7)(C)

This e-mail message is from the Law Offices of a law firm, and may contain legally privileged and/or confidential information. If the rea er o 1s message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

IRS Circular 230 disclosure: Any tax advice contained in this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)

Obtained by Judicial Watch, Inc. via FOIA.--- ··.---:'' .. · . .-,.,·?. ' ·":-.:-.. ,.-.. ... ,.-1. -...,--,,.,..,.,,..,-,,..,..,._."'."".: ··.·-.· · ... ,.,.· .. ··:""'··--.,.,. ..... :'"'"·1· ---. -... -... -... -... -- .-.-.. -._.· .... -.·_._-··1-1·-.. .... --...... -..... -.. --.. : .. --:-.. -·: · ·--. -.-.-.·-.· . . ....... _.··,:

----------'

·:· ;: :.. '. - · - -- .· .

CONSENT AND WANER FORM

I, am an employee of the IRS. I understand that there is a

Department of Justice criminal investigation related to public allegations that IRS officials unlawfully

discriminated against applicants for tax-exempt status. I understand that statements I have made in

connection with my IRS employment, if induced by threat of termination or other significant adverse

employment consequence, may not be used against me in any criminal investigation or proceeding

under the principles announced in Garrity v. New Jersey, 385 U.S. 493 (1967).

I have made statements on dates prior to this Consent and Waiver Form to IRS personnel,

including TIGTA agents and supervisory personnel, and to the U.S. Congress or its agents, which.

relate to the matters under investigation (hereinafter "my prior statements"). I hereby acknowledge

that my prior statements were made voluntarily and were not induced by threat of termination or other

significant adverse employment consequence. Moreover, I waive any claims I may otherwise have

under Garrity regarding my prior statements, including any argument that my prior statements (or any

evidence derived from my prior statements) cannot be used against me in any criminal investigation or

proceeding. I voluntarily consent to all of my prior statements being furnished to special agents of the ·

FBI and TIGT A, as well as attorneys from the Department of Justice, to be used for any reason relevant

to the pending criminal investigation and any future criminal proceeding.

By my signature below, in consultation with my attorney, I hereby voluntarily, knowingly, and

intelligently give the above descriqed consent and waive any rights I may have under Garrity related to

my prior statements.

Printed Name Signature Date

Attorney Name Attorney Signature Date

Obtained by Judicial Watch, Inc. via FOIA! '

umnunity

obstruction

· ·.-. :. 1

I

1----.-.·· --

I.

(b)(6), (7)(C) PROFFER AGREEMENT

The United States of America, represented by its undersigned attorney, an ! . enter into this proffer agreement with respect to a proffer to be made by o agents and

attorneys of the United States concerning knowledge about matters that are the subject

of the instant criminal investigation. (b )(6), (7)(C)

1. ill answer honestly, truthfully and completely all questions posed to

by agents and attorneys of the United States. (b)(6), (7)(C)

2. By discussing these matters and by acceptin roffer, the United States

does not intend in any way to agree to, or represent that it will, confer upon for

any possible federal criminal acts committed by or has the United States made any

representation or agreement about the disposition of any federal criminal charges which might be

(b)(6), (7)(C) 3. Should any prosecution be brought against

United States will not offer in evidence in its case-in-chief against or at sentencing of

any statements made by pursuant to this proffer agreement, except in a

(b )(6), (7)(C) prosecution for false statements, o justice in the current investigation, or perjury, or as

noted in paragraph 5. (b)(6), (7)(C)

4. The United States can use information derived :from statements by der

the proffer agreement directly or indirectly for the purpose of obtaining leads to other evidence,

which evidence may be used by the United States against in any prosecution of

5. Should any prosecution o e undertaken, the United States may use

(b)(6), (7)(C) tatements as substantive evidence for the purpose of cross-examination o

estify at any phase of the case, including motions, trial, or sentencing. The United States

(b )(6), (7)(C)


Dated:-------------

(b )(6), (7)(C)

may also us statements as substantive evidence to oppose any motions or to rebut any

evidence, factual assertions or arguments offered by or on behalf of at any pretrial, trial

or sentencing phase. (b )(6), (7)(C) 6. The provisions of Rule 410 of the Federal Rules of Evidence and Rule 1 l(f) of the

Federal Rules of Criminal Procedure do not apply to any statements made by or any

(b )(6), (7)(C) evidence derived from those statements, and waives any right to challenge the

admissibility of such evidence under either of these rules.

FOR THE UNITED STATES

FOR THE WITNESS:

(b)(6), (7)(C)

Attorneys

2


H I I JJ

bj su d lr ground

"

. :. . : ..···.J i . . .. ". ·. . ... ... ·. . :·. . . · :. . · .. \

From:

To:

Cc:

Bee: Subject: Re: RE: Date: Wed Jun 12 2013 22:35:17 EDT Attachments:

Let's talk in am if they don't get back to you. Thanks.

(b)(6), (7)(C) • andard Time

crt. usdoj.gov (b)(6), (7)(C) crt.usdoj.gov>

Subject: Re: RE:

We are dealing w They are at IRS counsel's office. I am happy to give you more ac in the morning, e md it amazing that they didn't immediately respond giving us the green light to meet with you. Feel free to reach out to them (I can provide contact if you needed).

usdoj.gov> wrote:

(b)(6), (7)(C)

Who at IRS are you in touch with, if you don't mind me asking?

(b)(6), (7)( C) I 1 • • ndard Time

(b)(6), (7)(C)

I I• - I• I ' ' ii

:Obtained by Judicial Watch, Inc. via FOIA. . .. -:-·. •..._:: . t

Lets do Friday at 3 pm. Tell us where we should call, or I can send around a call in number.

We also spoke to IRS Counsel late today re authorization. I will let you know when we hear back. Depending on their speed, we may ask for assistance.

usdoj.gov> wrote:

. (b )(6), (7)(C) .

( J Jailable b/w 12 and 3 on Friday - will sometime in that time frame work for you guys. can provide a conference line that we can call into.

Fro Se To: Cc

(b )(6), (7)(C) •a a •

Subject: RE:


(b)(6), (7)(C) CRT)

Attached, please find a proffer letter and the Garrity waiver we discussed. Please call me with any questions. Apart from the paperwork though, could you please call me to discuss one or two logistical issues? Among them, as you can glean from the Garrity waiver, we would appreciate getting it executed and returned asap, prior to the proffer, so that we can review your client's prior statements before meeting with him. We believe that will make the proffer more efficient for all us.

Finally, 1 ?ika Zi e Civil Rights Division, who will also be at the proffer

(b )( 6), (7)( C)


Subject:

Are we confirmed for Wed in Cincy? If so, we will book frights.

(b )(6), (7)(C)

<image002.png><image003.png> (b)(6), (7)(C) This e-mail message is from the Law Offices of a law firm, and may contain legally privileged and/or confidential information. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

IRS Circular 230 disclosure: Any tax advice contained In this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (i) ·

avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)

Obtained by Judicial Watch, Inc. via FOIA·-:: ·.:: .

. . . : .:J 1··

1:c..·.;·. .··.···· ··.· .. ·····.···.· ... ._,·· -;· . ;.<;.·.·_. ... .-.--.-.-· : : .. .-. -.- -. .·...:

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From: To:

Cc:

Bee: Subject: Date: Attachments:

RE: RE: Thu Jun 13 2013 15:14:50 EDT image001.jpg image006.png image007.png image008.jpg

Just tried you back. I am in the office.

\_;

(b )(6), (7)(C)

This e-mail message is from the Law Offices of a law firm, and may contain legally privileged and/or confidential information. If the rea er of this message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message In error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

IRS Circular 230 disclosure: Any tax advice contained in this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (i)

Obtained by Judicial Watch, Inc. via FOIA- - -

y e and --o

!1

. . . . . . . ! . . . . . . ·. ·. ·.1 · · - ·. · · -.-..-.. · . . · . .

- .;.·,·.· · - ·· .. . . - ... .. ·-· : ·. >· ·.: .. \

avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)

usdoj.gov]

(b)( 6), (7)( C)

(b )(6), (7)(C) Just tried calling someone who can receive the unredacted documents and

who can then arrange for me receive them. Please give me a call so we can discuss. Would love to get them before we speak on the phone tomorrow, if possible.

(b )(6), (7)(C)

(b )(6), (7)(C)

We are good to go with meeting with you next week, but please give me a call when you can to discuss documents. Thanks.

(b )(6), (7)(C)

Obtained by Judicial Watch, Inc. via FOIA'

· · ·.· .. --!

(b )(6), (7)(C)

(b )(6), (7)(C) This e-mail message is from the Law Offices of a law firm, and may contain legally privileged and/or confidential information. If the rea er o 1s message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

IRS Circular 230 disclosure: Any· tax advice contained in this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (i) · avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)

(b )( 6), (7)( C) From: Se To:

·

(b)(6), (7)(C) Cc: Subject: Re: RE:

We'll be flexible as well for when 30 ends. Thank you.

(b)(6), (7)(C) Standard Time

crt.usdoj.gov>

(b )( 6), (7)( C) All good with 2:30 here.

(b )(6), (7)(C)

Sent from my !Phone

On Jun 12, 2013, at 10:35 PM

(b)(6), (7)(C)

Obtained by Judicial Watch, Inc. via FOIA---,•,.,-: -.,.,.-.,.....,.,..,.,..,..-,.-.,..,,-..,..,. .. ,,..,. ·.,.,-." .. .,..-! --,-!.,.,,·:,··:'"""·:· °""· . . 7". .. 777.-.. =- .... = .. - = . . ·-····-.:-.. -,--,_ ... ""''··::'.'··'.--""•;c--:• .. »--:c . .. = . . =: .: ':"::....,:!-.-. ... -... -.;.:--":-.--.-:·-. :--.-.. -·-:=·-.\ __,-------. . -. '_'.-"1 -i- --.-.. ... . ---.-_ . .. .... -... ;-_. . . -.. -. ... .. .. ! 1'

I have a 130 that should be done by 230. We will make i1 work.

On Jun 12, 2013, at 10:34 PM, usdoj.gov> wrote:

Also, might 230 work for you guys ill be on the road and that will give us more flexibility with time. I will circulate the dial In tomorrow.

crt.usdoj.gov' (b)(6), (7)(C) crt.usdoj.gov>

Subject: Re: RE:

Who at IRS are you in touch with, if you don't mind me asking?

(CRT)

(b )(6), (7)(C)

Lets do Friday at 3 pm. Tell us where we should call, or I can send around a call in number.

We also spoke to IRS Counsel late today re authorization. I will let you know when we hear back. Depending on their speed, we may ask for assistance.


On Jun 12, 2013, at 5:49 PM, usdoj.gov>-wrote:(b)(6), (7)(C) and I are both available b/w 12 and 3 on Friday - will sometime in that time frame work for you

guys. can provide a conference line that we can call into.

From Sen· To: Cc: Subject: RE: (b )(6), (7)(C)


Attached, please find a proffer letter and the Garrity waiver we discussed. Please call me with any questions. Apart from the paperwork though, could you please call me to discuss one or two logistical issues? Among them, as you can glean from the Garrity waiver, we would appreciate getting it executed and retur.ap, prior to the proffer, so that we can review your client's prior statements before meeting wit We believe that will make the proffer more efficient for all us.

(b )(6), (7)(C) Finally my colleague in.the Civil Rights Division, who will also be at the proffer session, is cc'd on this email.

(b)(6), (7)(C)


i'

(b)(6), (7)(C)

Are we confirmed for Wed in Cincy? If so, we will book flights.

(b )(6), (7)(C)

<image002.png><image003.png>

This e-mail message is from the Law Offices of a law firm, and may contain legally privileged and/or confidential information. If the rea er o is message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

IRS Circular 230 disclosure: Any tax advice contained In this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (I) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)


From:

To: Cc:

Bee: Subject: RE: Received the documents Date: Thu Jun 13 2013 17:55:52 EDT Attachments: image001.jpg

image002.png image003.png

Yes. lf for any reason you· guys are comfortably ready by 230,,drop us a line.

(b)(6), (7)(C)

Subject: RE: Received the doquments

Can we do 245? I know I keep inching a bit later. I just want to make sure my 130 is over.

(b )(6), (7)(C)

This e-mail message is from the Law Offices o a law firm, and may contain legally

(b )( 6), (7)( C)

Obtained by Judicial Watch, Inc. via FOIA.i

c

-:- .. i . . . . · .· :" .. :. :-:. i . - .·.-.·. ! . ·

. · I ::.-.·"· . . .1- .

privileged and/or confidential information. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.


From: usdoj.gov] Se To: (b )(6), (7)(C) Cc: Subject: RE: Receive

Our filter team has the documents and I anticipate they will be forwarding them to us shortly.

For our 2:30 call tomorrow, please use the below.

Toll Free Dialing;

(b)(6), (7)(C) Participants Passcode:

(b )(6), (7)(C)

From Se To

Subject: FW: Received the documents

FYI

(b)(6), (7)(C)

•• • '

aocuments


(b )( 6), (7)( C)

(b )(6), (7)(C) This e-mail message is from the Law Offices o a law firm, and may contain legally privileged and/or confidential information. If th sage is not the intended recipient, or • • A' •

the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-maH message and any attachments from your computer without retaining a copy.


tigta.treas.gov]

(b)(6), (7)(C) e and was able to open the file without any difficulty.

Thanks,

(b )(6), (7)(C)

Obtained by Judicial Watch, Inc. via FOIA. . · !

(b )(6), (7)(C)

Operations Division

(b)(6), (7)(C)

I

- i

Obtained by Judicial Watch, Inc. via FOIA·.··i

From:

To:

Cc: Bee: Subject: Date: Attachments:

- . ,·,· . · -.· .

RE: garrity Mon Jun 17 2013 13:46:48 EDT image001.jpg image002.png image003.png

Thank you. l will get you the address this afternoon. Yes -1 Oam it is.

Fr9m Sent: To c Subject: garrity

(b)(6), (7)(C)

See inserted Garrity waiver.

(b)(6), (7)(C)

(b )(6), (7)(C)

Do you have the exact address of where we are meeting on Wed? Can we do 10 am?

II

Please let me know if you have any other thoughts or questions after our call last week.

(b)(6), (7)(C)


- - -

I '

-· ·· ·.-·.·

· 1

(b)(6), (7)(C)

(b )(6), (7)(C) This e-mail message is from the Law Offices of a law firm, and may contain legally privileged and/or confidential information. If the .. . sage is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message In error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.



(b )(6), (7)(C) P.02

1, am an employci: of the ·IRS. I tmderstil! d that there ls a

Department ot' Justice criminal invu 1igation related to public allegations that IRS ot'flcial$ rmlawmlly discriminated against applicant for lmc-exempt status. I understand that statements I have made in

onnection with roy IRS employmt.'llt, ii'induced by threat ortermlnation or other (lignlticimt adverse

employment consequence, may not be used a alnst me in any crimin!U investigation or proceeding

under the prh1ciples announced in. Garrity v. New Jer, ey, )8:5 U.S. 493 (1967). I have made suitement& on dates prior to this Consent and Waiver Fonn to IRS personnel.

including TIGTA agents and upervisory personnel, and to the U.S. Congress or its agents, which relate to Ille matters under investigation (hereinfilter "my prior statements"). I hereby acknowledge

that my prior statem1.m!s were made voluntarily 1111d were not induced by threat of termination or other

significll!lt adverse employment con$equence. Moreover, I waiw unY clain1s l may otherwise have

under Garrity regafdingmy prior statements, including any argument that my prior statements (ox any evidence derived from my prior statements) crumot be used against me in any criminal investigation or

procrwding. I votunt!lfily consent to oil ormy prior statements being :furnished to special agents of the PB( and TIGTA, as well as attorney$ from the Department ofJustice, to be used for any reason relcv1mt

to the pending criminal hwestigation and imy future criminal proceeding.

By my si ature helow, in consultation with my attorney, I hereby voluntarily, knowingly. and intelligently give the above described consent and waive any rights lmay have under Garrityrelatedto

Printed Name (b )(6), (7)(C)

Attorney Name Attorney Si ature Date

IUIHL.. r . <:.

i. ! :

Obtained by Judicial Watch, Inc. via FOIA. ····

. !

From:

To:

Cc: CRT) -1 </o=crm/ou=wash/cn==recipients/cn

Bee: Subject: Proffer Material

(b)( 6), (7)( C) Date: Attachments:

Pleasure speaking ·

partner on this case,

0 2013 19:46:59 EDT onsent and Waiver.pdf roffer Agreement.pdf

I look forward to working with you on this matter. I cc'd my of DOJ's Civil Rights Section on this email.

(b)( 6), (7)( C) Per our conversation, attached is a standard proffer agreement and the waiver/consent we discussed. Once you have had an opportunity to review them, please feel free to contact me so we can discuss whether we can schedule a meeting with you and your client.

(b)(6), (7)(C)

Trial Attorney

Public Integrity Section

Criminal Division

United States Department of Justice

1400 New York Ave, NW, 12th Floor


(b)(6), (7)(C)

. i ·. I . i I

----------'

Obtained by Judicial Watch, Inc. via FOIA . " ' · .·.· . . • · -. · .. :.·. -·.o.i

CONSENT AND WANER FORM

I, am an employee of the IRS. I understand that there is a

Department of Justice criminal investigation related to public allegations that IRS officials unlawfully

discriminated against applicants for tax-exempt status. I understand that statements I have made in

connection with my IRS employment, if induced by threat of termination or other significant adverse

employment consequence, may not be used against me in any criminal investigation or proceeding

under the principles announced in Garrity v. New Jersey, 385 U.S. 493 (1967).

I have made statements on dates prior to this Consent and Waiver Form to IRS personnel,

including TIGTA agents and supervisory personnel, which relate to the matters under investigation

(hereinafter "my prior statements"). I hereby acknowledge that my prior statements were made

voluntarily and were not induced by threat of termination or other significant adverse employment '

consequence. Moreover, I waive any claims I may otherwise have under Garrity regarding my prior

statements, including any argument that my prior statements (or any evidence derived from my prior

statements) cannot be used against me in any criminal investigation or proceeding. I voluntarily

consent to all of my prior statements being furnished to special agents of the FBI and TIGTA, as well

as attorneys from the Department of Justice, to be used for any reason relevant to the pending criminal

investigation and any future criminal proceeding.

By my signature below, in consultation with my attorney, I hereby voluntarily, knowingly, and

intelligently give the above described consent and waive any rights I may have under Garrity related to

my prior statements.

Printed Name Signature Date

Attorney Name Attorney Signature Date

Obtained by Judicial Watch, Inc. via FOIA; 1· . · · · · · .. . ··:::.·. ··· ··:·:·--·· · . · !

(b)(6), (7)(C) PROFFER AGREEMENT

The United States of America, represented by its undersigned attorney, an

enter into this proffer agreement with respect to a proffer to be made b

attorneys of the United States concerning ow ledge about matters that are the subject

of the instant criminal investigation. (b )(6), (7)(C) 1. ill answer honestly, truthfully and completely all questions posed to

y agents and attorneys of the United States. (b)(6), (7)(C) (b )(6), (7)(C) 2. By discussing these matters and by acceptin roffer, the United States

does not intend in any way to agree to, or represent that it will, confer immunity upon

(b )(6), (7)(C) for any possible federal criminal acts committed by nor has the United States made any

representation or agreement about the disposition of any federal criminal charges which might be

filed agains (b )(6), (7)(C) (b)(6), (7)(C) 3. Should any prosecution be brought against

United States will not offer in evidence in its case-in-chief against or at sentencing of

any statements made b pursuant to this proffer agreement, except in a (b )( 6), (7)( C)

prosecution for false statements, obstruction of justice in the current investigation, or perjury, or as

(b)(6), (7)(C) noted in paragraph 5.

4. The United States can use information derived from statements b der

the proffer agreement directly or indirectly for the purpose of obtaining leads to other evidence,

which evidence may be used by the United States agains in any prosecution of

(b)(6), (7)(C) 5. Should any prosecution o e undertaken, the United States may use

(b)(6), (7)(C) (b)(6), (7)(C) statements as substantive evidence for the purpose of cross-examination of her should

testify at any phase of the case, including motions, trial, or sentencing. The United States


t

an

Dated:-------------

-'

· .· -. 1 . . . . ·· . . · .. · :1 . · . . ·. ·.·.1i·· ·· · .. i i.

(b)(6), (7)(C) may also us tatements as substantive evidence to oppose any motions or to rebut

any evidence, factual assertions or arguments offered by or on behalf o any pretrial,

trial or sentencing phase. (b)(6), (7)(C) 6. The provisions of Rule 410 of the Federal Rules of Evidence and Rule ll(f) of the

Federal Rules of Criminal Procedure do not apply to any statements made by or any

evidence derived from those statements, aives any right to challenge the

(b )(6), (7)(C) admissibility of such evidence under either of these rules.

FOR THE UNITED STATES

(b )(6), (7)(C) Senior Legal Counsel/Trial Attorney U.S. Department of Justice

FOR THE WITNESS:

(b )( 6), (7)( C)

2


• • • :f. • ra

. . . · ·· · ! . . .· .:··· ·:::.... \ '

From: To: (b)(6), (7)(C) Cc: crt.usdoj.gov

crt:uSdoj;gov> (b )(6), {7)(C) aswdlaw.com>

Bee: Subject: Re: Proffer Materlal Date: Wed Jul 10 2013 16:05:58 EDT Attachments:

Yes we can accommodate. No worries.

Sent from my iPhone - please excuse any spelling errors

On Jul 10, 2013, at 4:03 PM, usdoj.gov> wrote:

(b)(6), (7)(C) (b)(6), (7)(C)

We don't want to overwhelm your conference room, but we intend to bring 5 folks tomorrow; two DOJ attorneys, two FBI agents, and a TIGTA agent. Can you accommodate us? Don't worry - this will not be a scatter shot interview; having our team all there will actually make this more efficient.

(b )( 6), (7)( C)

crt.usdoj.gov>;

(b )(6), (7)(C) (b )(6), (7)(C)

No worries on getting back to us. In transit; will be in touch this afternoon.

(b )(6), (7)(C) Time

crt.usdoj.gov>; (b)(6), (7)(C)

(b)( 6), (7)( C) Tardily getting back to you re the proffer agreement in anticipation of Thurs proffer. Looks fine to me w the exception if the provision re using the statements as substantive evidence. That differs from the same provision of the standard proffer agreement as issues by the local US Attys offices, which limit use to impeachment purposes. Would you consider that alteration?

w

i. I !:

: :

Obtained by Judicial Watch, Inc. via FOIA'' ·1

(b)(6), (7)(C)

. . . , ·. ·.· .-.- · - . .. :.·.··1 ,,,,. ,·, · , ' ' ' ·-1

Sent from my iPhone w please excuse any spelling errors

On Jun 20, 2013, at 7:48 PM,

Pleasure speaking partner on this case,

(b)(6), (7)(C)

I f I • •I I I

(b )(6), (7)(C)

usdoj.gov> wrote:

(b)(6), (7)(C) . .

I look forward to working with you on this matter. I cc'd my of DOJ's Civil Rights Section on this email.

Per our conversation, attached is a standard proffer agreement and the waiver/consent we discussed. Once you have had an opportunity to review them, please feel free to contact me so we can discuss whether we can schedule a meeting with you and your client.

(b )(6), (7)(C)

Trial A ttorney

Public I ntegrity Section

Criminal Division


. · . .·

. . I

(b)(6), (7)(C)



CONFIDENTIAL WARNING

This email message, together with any attachments, is intended only for the

I :< I

i i. '

Obtained by Judicial Watch, Inc. via FOIA-:·-:<.-. .""- \:·-.-·.·· ··--.:·:-::·_: . .:: ... J i

personal and confidential use of the recipient(s) named above. This message

may be an attorney-client communication and as such is privileged and

confidential.

If you are not the intended recipient, you are hereby notified that you have

received this document in error and that any review, dissemination,

distribution, or copying of this message Is strictly prohibited. If you have

received this message In error, please notify us immediately by telephone

r by return email and delete this message, along with any (b)(6), (7)(C)

attachments, from your computer.

1:-:-:'.·:·:···· ... ·-.·.·.··-.·.··.··.· ·.·•· .. ···1

Thank You





confidential.



distribution, or copying of this message ls strictly prohibited. If you have

received this message in error, please notify us immediately by telephone

or by return email and delete this message, along with any (b )(6), (7)(C)


Thank You

Obtained by Judicial Watch, Inc. via FOIA .·.··.· .··.· .'""-·7' . .. · ·=-· ·.·CC"·.·. .. -,--, --,- ,.,.,,.-_,.,.....,....,....,..,....,..,.,.,.,... __

-alle

- - -=-. -= · · 1

From: To:

(b )(6), (7)(C) Cc:

Bee: Subject: Re ocuments Date: Fri Jul 12 2013 08:03: 14 EDT Attachments:

Will get on it. Thank you (b )(6), (7)(C) Sent from my iPhone - please excuse any spelling errors

On Jul 12, 2013, at 6:06 AM, usdoj.gov> wrote:

(b)(6), (7)(C)

Thank you again for meeting with us yesterday, I write to follow up on the two document related issues we discussed.

(b )(6), (7)(C) appreciate receiving the time line related to the "TAG spreadsheet" and "BOLO" that

repared. As we stated, that timeline will be covered by the proffer agreement she yes erday. (I will scan and email you a copy of the proffer agreement when I return to

Washington.)

(b)(6), (7)(C) (b)(6), (7)(C) .

-we would also appreciate obtaining the email communications that you obtained from pertaining to the 501(c)-application issues we discussed yesterday, i.e., the public

that the IRS "targeted" certain groups based on their political viewpoints, in particular groups associated with the "Tea Party." As I explained yesterday, due to the filter procedures we have in place, could you please divide the communications into two groups, those dated before and those dated on or after March 1, 2012? To the extent practical, the emails dated on or after March 1, 2012, should be placed in a sealed envelope or otherwise clearly separated from the first batch (i.e., if they are scanned and emailed, please do so in separate files). To the extent any of these applications contain taxpayer information, return information, and/or taxpayer return information, the Department of Justice and the FBI have referral authority under 18 U.S.C. 6103(h) to vie-tion by virtue of our participation · in a joint investigation with TIGTA. I have cc'd TIGTA SA ho was present at the meeting yesterday and confirmed this orally, to further confirm it by way o 1s writing. Please let us know if you have any questions concerning that. (b )( 6), (7)( C)

We are happy to receive the documents via email or hard copy - whatever is easiest for you. If you


prefer to send the documents by email, please encrypt them to the extent they contain information covered by 6103 (this function is available on PDF); if you prefer to provide them by hard copy, please let me us know that and we can make arrangements to pick them up.

Thank you again for yo1..1r cooperation in this matter - we appreciate it.

(b)(6), (7)(C) Trial Attorney


Criminal Division




(b)( 6), (7)( C)





confidential.



distribution, or copying of this message is strictly prohibited. If you have


r by return email and delete this message, along with any

(b)(6), (7)(C)



Thank You


d repared.

i

. .. . . . . - . . . . . - . •.• ·. . ! . . ......, . . ... · . ;.· .!

From: To:

(b)(6), (7)(C) Cc:

Bee: Subject: Documents Date: :15:12 EDT Attachments: Docs (after 3-1-12) Provided to TIGTA.PDF

Docs (prior to 3-1-12) Provided to TIGTA.PDF

As we discussed, I am sending you two attachments. One is the emails from before 3/1/12 and one is after. Please be aware though that in organizing by date we went with the most recent date on the email chain, so something that was forwarded or replied to after 3/1/12 may still have emails further back in the chain that pre-date 3/1 /12. Let me know if you have any questions or have any trouble with the attachments.

1- .

(b)(6), (7)(C)

Thank you again for meeting with us yesterday. I write to follow up on the two document related issues we discussed.

(b )(6), (7)(C) appreciate receiving the time line related to the "TAG spreadsheet" and "BOLO" that

As we stated, that timeline will be covered by the proffer agreement she executed yesterday. (I will scan and email you a copy of the proffer agreement when I return to Washington.)

(b )(6), (7)(C) Second we would also appreciate obtaining the email communications that you obtained from

pertaining to the 501(c)-applicatlon issues we discussed yesterday, i.e., the public allega ions

(b )( 6), (7)( C)

'

' I

Obtained by Judicial Watch, Inc. via FOIA._ ... ,! ·· · · · · 1

that the I RS "targeted" certain groups based on their political viewpoints, in particular groups associated with the ''Tea Party." As I explained yesterday, due to the filter procedures we have in place, could you please divide the communications into two groups, those dated before and those dated on or after March 1, 2012? To the extent practical, the emails dated on or after March 1, 2012, should be placed in a sealed envelope or otherwise clearly separated from the first batch (i.e., if they are scanned and emailed, please do so in separate files). To the extent any of these applications contain taxpayer information, return information, and/or taxpayer return information, the Department of Justice and the FBI have referral authority under 18 U. S.C. 6103(h) to v-· · · ion by virtue of our participation in a joint investigation with TIGT A . I have cc'd TIGT A S ho was present at the meeting yesterday and confirmed this orally, to further confirm it by way o 1s writing. Please let us know if you have any questions concerning that. (b )( 6), (7)( C)

We are happy to receive the documents via email or hard copy - whatever is easiest for you. If you prefer to send the documents by email, please encrypt them to the extent they contain information covered by 6103 (this function is available on PDF); if you prefer to provide them by hard copy, please let me us know that and we can make arrangements to pick them up.

Thank you again for your cooperation in this matter- we appreciate it.

(b)(6), (7)(C)

Trial Attorney


Criminal Division


1400 New YorkAve, NW, 12th Floor


(b )( 6), (7)( C)





i.·

. '

(b )(6), (7)(C) return emal(


confidential.

" ' . . - · · " · ·.·.·.··.··_i ."· ! : -·

·,·. .



distribution, or copying of this message is strictly prohibited. If you have


or by and delete this message, along with any

attachments, from your computer,

Thank You