U.S. TREASURY DEPARTMENT-INTERNAL REVENUE SERVICE Manual Supplement-June 28, 1967 INJUNCTION SUITS UNDER FREEDOM OF INFORMATION ACT, 5 U.S.C. 552 Section 1. Purpose This Supplement establishes procedures for furnishing information to the Office of Chief Counsel, National Office, concerning injunction proceedings in United States district courts under subsection (a)(3) of the Act (which is effective July 4, 1967) for the production of Internal Revenue Service records. The 5 U.S.C. 552 reference is to the codification in June 1967. (Attachment) Section 2. Background Manual Supplement 1(19) G-32, CR: 11G-51, 12G-30, 50G-18, establishes responsibilities and procedures for implementing the Act and in Section 7 provides for processing of requests for records under subsection (a)(3) of the Act. Subsection (a) (3) provides in part: "On complaint, the district court of the United States in the district in which the complainant resides, or has his principal place of business, or in which the agency records are situated, has jurisdiction. to enjoin the agency from withholding agency records and to order the production of any agency records improperly withheld from the complainant. In such a case the court shall determine the matter de novo and the burden is on the agency to sustain its action. In the event of noncompliance with the order of the court, the district court may punish for contempt the responsible employee, and in the case of the uniformed service, the responsible member. Except as to causes the court considers of greater importance, proceedings before the district court, as authorized by this paragraph, take precedence on the docket over all other causes and shall be assigned for hearing and trial at the earliest practicable date and expedited in every way." Section 3. Responsibility of Collection Litigation Division, Chief Counsel The Collection Litigation Division in the National Office of the Chief Counsel has the responsibility within the Internal Revenue Service for the handling of legal problems arising under the Act and will handle all matters in litigation under subsection (a)(3) with the Department of Justice. The Collection Litigation Division will coordinate with the interested National Office or field components of the Service. Section 4. Expeditious Handling .01 As the Act calls for expeditious handling by Fedoeral district courts of injunction actions under subsection (a) (3), it is important that the Collection Litigation Division be informed immediately of any such action, accompanied by appropriate factual material, or if such material is not then available, at the earliest possible date. Since the action will involve an injunction proceeding, it is possible that the Government may be held to a short period for filing an answer with the court. Distribution: IRM 1100, 1200, 1(19)00, 247 and 5000 .02 Regional and district offices or National Office components receiving summonses, complaints, pleadings, or any other information regardless of source, which indicate that a suit has been filed under the Act should forward the same promptly, without awaiting a request, with a covering memorandum to the Chief Counsel, National Office, Attention: Collection Litigation Division, CC:CL. .03 When time is of the essence, Regional Commissioners, Regional Counsel, Regional Inspectors, District Directors, and Service Center Directors may authorize direct referrals by employees to be followed up by the more formal procedures set forth herein. .04 In the event of any urgency, or if there is an indication that less than two weeks remain in which to file an answer to any pleading. a teletype should be sent or a telephone call made from the office receiving the pleading to the Collection Litigation Division. Section 5. Information Required .01 Information furnished to the Collection Litigation Division in the covering memorandum, or as soon as possible after forwarding the summons or pleading, should include the following: (1) The title of the case and the docket number. (2) Date and time of service of the summons and complaint or other pleading and upon whom served. (3) Location of the Federal district court. (4) Date answer is to be filed in the court. (5) Details of any request made by the plaintiff for the records requested, how handled, including date sent to the Disclosure and Liaison Branch, Collection Division, National Office, under the provisions of Section 7.02 of Manual Supplement 1(19) G-32. (6) A copy of the record demanded by the pleading or a description if the record is too voluminous for copying. (7) Whether there are any open or pending civil or criminal aspects of cases relating to the taxpayer's request. (8) Whether the record sought would identify informants; whether it was obtained in confidence; or whether for other reasons it should not be made public. (9) Names of Service personnel familiar with the demand and any preceding request. (10) Name and telephone number of the person from whom additional information can be requested. Section 6. Limitations Nothing in this Supplement is intended to change or modify instructions as to the authority of the Commissioner to make the final Service decision as to disclosure of information or furnishing of testimony in response to a subpoena or other court order. Section 7. Effect on Other Documents This supplements Manual Supplement 1(19) G–32, CR: 11G-51, 12G-30, and 50G-18, dated May 25, 1967, and amends Section 7 of that Supplement. It also supplements IRM 247. SHELDON S. COHEN, Commissioner. PUBLIC LAW 90-23, 90TH CONGRESS, H.R. 5357, JUNE 5, 1967 An Act To amend section 552 of title 5. United States Code, to codify the provisions of Public Law 89-487 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That section 552 of title 5, United States Code, is amended to read: "§ 552. Public information; agency rules, opions, orders, records, and proceedings "(a) Each agency shall make available to the public information as follows: "(1) Each agency shall separately state and currently publish in the Federal Register for the guidance of the public "(A) descriptions of its central and field organization and the established places at which, the employees (and in the case of a uniformed service, the members) from whom, and the methods whereby, the public may obtain information, make submittals or requests, or obtain decisions; "(B) statements of the general course and method by which its functions are channeled and determined, including the nature and requirements of all formal and informal procedures available; "(C) rules of procedure, descriptions of forms available or the places at which forms may be obtained, and instructions as to the scope and contents of all papers, reports, or examinations; "(D) substantive rules of general applicability adopted as authorized by law, and statements of general policy or interpretations of general applicability formulated and adopted by the agency; and "(E) Each amendment, revision, or repeal of the foregoing. Except to the extent that a person has actual and timely notice of the terms thereof, a person may not in any manner be required to resort to, or be adversely affected by, a matter required to be published in the Federal Register and not so published. For the purpose of this paragraph, matter reasonably available to the class of persons affected thereby is deemed published in the Federal Register when incorporated by reference therein with the approval of the Director of the Federal Register. "(2) Each agency, in accordance with published rules, shall make available for public inspection and copying- "(A) final opinions, including concurring and dissenting opinions, as well as orders, made in the adjudication of cases; “(B) those statements of policy and interpretations which have been adopted by the agency and are not published in the Federal Register; and "(C) administrative staff manuals and instructions to staff that affect a member of the public; unless the materials are promptly published and copies offered for sale. To the extent required to prevent a clearly unwarranted invasion of personal privacy, an agency may delete identifying details when it makes available or publishes an opinion, statement of policy, interpretation, or staff manual or instruction. However, in each case the justification for the deletion shall be explained fully in writing. Each agency also shall maintain and make available for public inspection and copying a current index providing identifying information for the public as to any matter issued, adopted, or promulgated after July 4, 1967, and required by this paragraph to be made available or published. A final order, opinion, statement of policy, interpretation, or staff manual or instruction that affects a member of the public may be relied on, used, or cited as precedent by an agency against a party other than an agency only if— "(i) it has been indexed and either made available or published as provided by this paragraph; or "(ii) the party has actual and timely notice of the terms thereof. "(3) Except with respect to the records made available under paragraphs (1) and (2) of this subsection, each agency, on request for identifiable records made in accordance with published rules stating the time, place, fees to the extent authorized by statute, and procedure to be followed, shall make the records promptly available to any person. On complaint, the district court of the United States in the district in which the complaint resides, or has his principal place of business, or in which the agency records are situated, has jurisdiction to enjoin the agency from withholding agency records and to order the production of any agency records improperly withheld from the complaint. In such a case the court shall determine the matter de novo and the burden is on the agency to sustain its action. In the event of noncompliance with the order of the court, the district court may punish for contempt the responsible employee, and in the case of a uniformed service, the responsible member. Except as to causes the court considers of greater importance, proceedings before the district court, as authorized by this paragraph, take precedence on the docket over all other causes and shall be assigned for hearing and trial at the earliest practicable date and expedited in every way. "(4) Each agency having more than one member shall maintain and make available for public inspection a record of the final votes of each member in every agency proceeding. "(b) This section does not apply to matters that are "(1) specifically required by Executive order to be kept secret in the interest of the national defense or foreign policy; "(2) related solely to the internal personnel rules and practices of an agency; "(3) specifically exempted from disclosure by statute; "(4) trade secrets and commercial or financial information obtained from a person and privileged or confidential; "(5) inter-agency or intra-agency memorandums or letters which would not be available by law to a party other than an agency in litigation with the agency; "(6) personnel and medical files and similar files the disclosure of which would constitute a clearly unwarranted invasion of personal privacy; "(7) investigatory files compiled for law enforcement purposes except to the extent available by law to a party other than an agency; 42-846--75-15 "(8) contained in or related to examination, operating, or condition reports prepared by, on behalf of, or for the use of an agency responsible for the regulation or supervision of financial institutions; or (9) geological and geophysical information and data, including maps, concerning wells. "(e) This section does not authorize withholding of information or limit the availability of records to the public, except as specifically stated in this section. This section is not authority to withhold information from Congress." SEC. 2. The analysis of chapter 5 of title 5, United States Code, is amended by striking out: “552. Publication of information, rules, opinions, orders, and public records.” and inserting in place thereof: “52. Public information; agency rules, opinions, orders, records, and proceedings." SEC. 3. The Act of July 4, 1966 (Public Law 89-487, 80 Stat. 250), is repealed. SEC. 4. This Act shall be effective July 4, 1967, or on the date of enactment, whichever is later. Approved June 5, 1967. U.S. TREASURY DEPARTMENT-INTERNAL REVENUE SERVICE Manual Supplement—June 27, 1957 IMPLEMENTATION OF "FREEDOM OF INFORMATION ACT”, PUBLIC LAW 89–487 Section 1. Purpose This Amendment clarifies the effect of Section 6.02 of the basic Supplement in connection with furnishing IR-Manual material to employee organizations and employee representatives. Section 2. Background It has been the general practice for Service officials to make available to employee organizations and individual employee representatives, Personnel portions of the IR-Manual (IRM 1300, 1800, 1900, 1(10)00 and 1(11)00) in connection with disciplinary actions, grievance appeals, etc. This practice is based on general guidelines in the Federal Personnel Manual covering relationships with employees, employee organizations, and employee representatives. Section 3. Application Nothing in Section 6.02 of the basic Supplement is intended to modify or restrict the present practice for making Personnel portions of the IR-Manual available to employee organizations and individual employee representatives. Section 4. Effect on Other Documents Section 6.02 of Manual Supplement 1(19) G–32, CR: 11G–51, 12G-30, 50G-18, dated May 25, 1967, is supplemented. SHELDON S. COHEN, U.S. TREASURY DEPARTMENT-INTERNAL REVENUE SERVICE Manual Supplement-May 25, 1967 IMPLEMENTATION OF "FREEDOM OF INFORMATION ACT”, PUBLIC LAW 89-487 Section 1. Purpose This Supplement establishes the responsibilities and procedures for implementing Public Law 89-487, Freedom of Information Act, the provisions of which will become effective on July 4, 1967, amending Section 3 of the Administrative Procedure Aet, 5 USC 1002. (See Attachment.) Section 2. Responsibilities for Publication of Certain Material 01 The Assistant Commissioner (Planning and Research) is responsible for meeting the requirements of Section 3(a)(A) of the Act for publication in the Federal Register of "descriptions of its central and field organization and the established places at which, the officers from whom, and the methods whereby, the public may secure information, make submittals or requests, or obtain decisions." .02 Each Assistant Commissioner, the Director, Foreign Tax Assistance Staff, and the Chief Counsel is responsible for determining for his functional area : (1) Whether the requirements of Section 3(a) (B) of the Act for publication of "statements of the general course and method by which its functions are channeled and determined, including the nature and requirements of all formal and informal procedures available" have been met, and for initiating action to comply. (2) Whether the requirements of Section 3(a) (C) of the Act for publication of "rules of procedure, descriptions of forms available or the places at which forms may be obtained, and instructions as to the scope and contents of all papers, reports, or examinations" have been met, and for initiating action to comply. (3) Whether the requirements of Section 3(a) (D) of the Act for publication of "substantive rules of general applicability adopted as authorized by law, and statements of general policy or interpretations of general applicability formulated and adopted by the agency" have been met, and for initiating action to comply. The Assistant Commissioner (Planning and Research) will be responsible for publication in the Federal Register of those Service policy statements which the functional offices involved have agreed are required to be published. .03 Each Assistant Commissioner, the Director, Foreign Tax Assistance Staff, and the Chief Counsel is responsible for initiating action to publish every amendment, revision, or repeal of the foregoing material, in accordance with the assignment of responsibilities set forth in this Section, as required by Section 3 (a) (E) of the Act. Section 3. Responsibilities for Making Certain Materials Available for Public Inspection and Copying .01 Each Assistant Commissioner, the Director, Foreign Tax Assistant Staff, and the Chief Counsel is responsible, in accordance with the procedures prescribed in Section 4 of this Supplement, for making available for public inspection and copying: (1) Material of the type described in Section 3(b) (A) of the Act, "all final opinions (including concurring and dissenting opinions) and all orders made in the adjudication of cases." This provision applies to Alcohol and Tobacco Tax Division opinions and orders in administrative procedures on applications for, and to suspend, revoke, or annul, permits under the alcohol, alcoholic beverages, and tobacco permit systems, and the firearms control system. (2) Material of the type described in Section 3(b) (B) of the Act, "statements of policy and interpretations which have been adopted by the agency and are not published in the Federal Register." (3) Material of the type described in Section 3(b) (C) of the Act, "administrative staff manuals and instructions to staff that affect any member of the public, unless such materials are promptly published and copies offered for sale." District and regional issuances will be the subject of separate instructions to be issued at a later date. Until such instructions are issued, requests for regional and district issuances will be handled in accordance with the procedure set forth in Section 7.02. Section 4. Establishment of Public Reading Rooms .01 Public reading rooms will be established in the National Office and in each regional office (the regional office may utilize district office space if preferable), staffed by Public Information personnel. Personnel assigned these duties will be available to assist the public in locating material as well as providing copies of the material upon payment of user charges for this service. These charges are to be established by the Assistant Commissioner (Administration). .02 Initially, each Assistant Commissioner, the Director, Foreign Tax Assistance Staff, and the Chief Counsel will arrange for providing each reading room with a copy of all material within their functional area required by Sections |