Construction Industry Conference - Virtual-Direct Release Requests for Open Compliance Items

Direct Release Requests for Open Compliance Items

Pdf Summary

The document outlines LB&I procedures for responding to requests for taxpayers’ own information in open examination files under IRC 6103. Direct Release is intended to provide records efficiently without requiring a FOIA request, and employees should interpret requests broadly enough to identify responsive records.<br /><br />An “open compliance file” is an examination administrative file for a case in AIMS status 09–89. The examination team is responsible for responding because it has the most complete file. Cases in status 90 are closed; requests for closed files should generally go through FOIA.<br /><br />The administrative file includes records received, created, or gathered during the examination, such as emails, workpapers, notes, activity records, and penalty-related materials. Generally, LB&I provides workpapers, lead sheets, indexes, and meeting or interview notes, after reviewing them. It does not provide materials already given to or submitted by the taxpayer, or protected internal deliberative, privileged, or official-use-only material. Records may be withheld or redacted where disclosure could impair tax administration, risk reprisal, or harm a pending investigation. Whistleblower and grand jury records are not released.<br /><br />Direct Release differs from FOIA: it has no statutory response deadline or appeal process. LB&I encourages responses within 60 days, but may defer production when time-sensitive examination work is underway. A Direct Release should not be used alongside FOIA for the same records; duplicate requests may lead to restrictions on future Direct Release requests.<br /><br />For each request, a lead employee verifies the requester’s authorization, identifies responsive records, coordinates review and redactions, prepares a cover letter, and sends the records securely. Originals must remain unchanged; copies are redacted, with reasons stated in the cover letter. The request, index, and redacted-document pairs are stored in IMS, and employee time is reported under designated codes.<br /><br />Written FOIA requests must be coordinated with the LB&I FOIA and Direct Release Coordinator; only Disclosure employees respond to them. Verbal requests may be handled as Direct Release when appropriate.

Keywords

IRC 6103

Direct Release

FOIA

open examination file

AIMS status 09-89

administrative file

redactions

LB&I

taxpayer information

examination team