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How to Make a FOIA Request

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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;
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
City Center Building
1401 H Street, NW, Suite 469
Washington, DC 20005
Alternatively, you may fax your request to (202) 622-3339 or e-mail your request to FOIA.Reading.Room@tigta.treas.gov.

NOTE: If you are requesting IRS records, go to IRS Disclosure.


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FEES

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 by the OMB Fee Guidelines 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 Requester: 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 (2) hours and photocopying after the first 100 pages of documents.

TIGTA currently charges $.20 per page for photocopying. Search and review fees are $21.00 per hour.

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 and will be asked by TIGTA if it anticipates that you will incur fees during the processing of your FOIA request and to pay the amount of the estimated fees. At that time, you may choose to modify the scope of your request to reduce the amount of the fee.

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 OR DELIVER FEE WAIVER REQUESTS TO:

Office of Chief Counsel – Disclosure Branch
Treasury Inspector General for Tax Administration
City Center Building
1401 H Street, NW, Suite 469
Washington, DC 20005

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

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EXPEDITED PROCESSING REQUIREMENTS

To request expedited processing, Treasury FOIA Regulations at
31 CFR § 1.5(e) state you must demonstrate a compelling need to meet the requirements for expedited processing. The Regulations define “compelling need” as:

(1) Failure to obtain the requested records on an expedited basis could reasonably be expected to pose an imminent threat to the life or physical safety of an individual; or

(2) With respect to a request made by a person primarily engaged in disseminating information, urgency to inform the public concerning actual or alleged Federal Government activity.

The Regulations also require that the "compelling need" be supported in a signed written statement and certified to be true and correct to the best of your knowledge and belief according to the form prescribed by 28 U.S.C. 1746: "I declare under penalty of perjury that the foregoing is true and correct. Executed on [date]."


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HOW TO APPEAL

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 the release determinations. You may file an administrative appeal to TIGTA's Office of Chief Counsel within 35 days of the agency's final response to your request. No particular form or language is needed to file an administrative appeal. You may, however, explain the reasons why you disagree with the agency's release determinations. 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.

You should address your written administrative appeal to the following address:
Office of Chief Counsel
Treasury Inspector General for Tax Administration
Freedom Of Information Act Appeal
City Center Building
1401 H Street, NW, Suite 469
Washington, DC 20005

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MEDIATION SERVICES

After administrative remedies have been exhausted within the agency, you may seek mediation. 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 contact OGIS at the following:

Office of Government Information Services
National Archives and Records Administration
Room 2510
8601 Adelphi Road
College Park, MD 20740-6001

E-mail:
ogis@nara.gov
Telephone: 301-837-1996
Facsimile: 301-837-0348
Toll-free: 1-877-684-6448

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JUDICIAL REVIEW

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, DC or where the requester resides or does business) if on administrative appeal the request is denied in whole or in part by the agency.


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Last Updated: September 26, 2013
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