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Judicial Watch • JW v DOJ 01239 DOJ Public Integrity_IRS 11515

JW v DOJ 01239 DOJ Public Integrity_IRS 11515

JW v DOJ 01239 DOJ Public Integrity_IRS 11515

Page 1: JW v DOJ 01239 DOJ Public Integrity_IRS 11515

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Number of Pages:36

Date Created:January 12, 2015

Date Uploaded to the Library:February 04, 2015

Tags:integrity, 11515, 01239, White House, FBI, DOJ, FOIA, IRS


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Ramona Raula Cotca, Esq. Kate Bailey Judicial Watch 
425 Third Street, SW, Suite 800 Washington, 20024 Re: CRM-300444674 

KWC:PR3 
This letter serves the second installment the Criminal Division's rolling production 
14-cv-1239, (D.D.C.), pursuant the Meet and Confer Report filed September 23, 2014. Your request seeks records concerning meetings and/or communications between the Department Justice Criminal Division Public Integrity Section and the Internal Revenue Servic;e Tax Exempt and Government Entities Division, the White House, Members Congress and/or congressional staff, and any non-government entity, regarding 501 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 full pursuant to: U.S.C.  552(b)(3), which concerns matters speci fically exempted from release statute (in this instance, U.S.C.  6103, which pertains tax return information); U.S.C.  552(b)(5), which concerns certain inter-and intra-agency communications protected the deliberative process privilege, and the attorney work-product privilege; U.S.C.  552(b)(6), which concerns material the release which would constitute clearly unwarranted invasion the personal privacy third parties; and U.S.C.  552(b)(7)(C), which concerns records information compiled for law enforcement purposes the release which could reasonably expected constitute unwarranted invasion the personal privacy third parties. 

Additionally, fifty five pages the reviewed records originated with the Federal Bureau oflnvestigation. accordance with C.F.R.  16.4(c) (2014), this Office has referred that material the FBI for processing and response you. you have any questions regarding this referral, you may contact the FBI the following: 
David Hardy, Chief Records Management Division Federal Bureau 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 the FOIA. See U.S.C.  552(c). This response limited those records that are subject the requirements the FOIA. This standard notification that given all requesters and should not taken indication that excluded records do, not, exist. 
Although aware that your request the subject ongoing litigation and that appeals are not ordinarily acted such situations, required statute and regulation inform you your right administrative appeal this determination. Your appeal must writing and addressed the Director, Office oflnformation Policy, United States Department Justice, Suite 11050, 1425 New York Avenue, NW, Washington, 20530-0001. Your appeal must received within sixty days from the date this letter. Both the letter and the envelope should clearly marked "Freedom oflnformation Act Appeal." 
Sincerely, 
1((
Kenneth Courter Chief FOIA/P Unit 
Enclosures 
cc: Bradley Cohen, Esq. 
U.S. Department Justice 
P.O. Box 883 

From: 
To: (b)( 6), (7)( Cc: 
Bee: 
Subject RE: 
Date: Wed Jun 2013 16:45:09 
Attachments: Consent Form_ Garrity Waiver 
(b)(6), (7)(C) 
image001.jpg image002.png image003.png Proffer Agreement -(b )(6), (7)(C) are good with Wednesday -let's book. 
Attached, please find proffer letter and the Garrity waiver discussed. Please call with any questions. Apart from the papetwork though, could you please call .me discuss one two logistical issues? Among them, you can glean from the Garrity waiver, would appreciate getting executed and return.ap, prior the proffer, that can review your client's prior statements 
 
before meeting with believe that will make the proffer more efficient for all us. )(6), (7)(C) 
Finally, colleague the Civil Rights Division, who will also the proffer ema1. 

From )(6), (7)(C) 12, 2013 4:26 (b)(6), (7)(C) 
Subject: 

Are confirmed for Wed Cincy? so, will book flights. 
(b)(6), (7)(C) )(6), (7)(C) 
This e-mail message from the Law Offices law firm, and may contain legally privileged and/or confidential information. the rea message not the intended recipient, the employee agent responsible for delivering the message the intended recipient, you are hereby notified that any dissemination, distribution copying this e-mail message strictly prohibited. you have received this message error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining copy. 
IRS Circular 230 disclosure: Any tax advice contained this communication (including any attachments enclosures) was not intended written used, and cannot used, for the purpose (i) avoiding penalties under the Internal Revenue Code (ii) promoting, marketing recommending another party any transaction matter addressed this communication. (The foregoing disclaimer has been affixed pursuant U.S. Treasury regulations governing tax practitioners.) 



:;::..'. - ---
 
CONSENT AND WANER FORM employee the IRS. understand that there Department Justice criminal investigation related public allegations that IRS officials unlawfully discriminated against applicants for tax-exempt status. understand that statements have made connection with IRS employment, induced threat termination other significant adverse employment consequence, may not used against any criminal investigation proceeding under the principles announced Garrity New Jersey, 385 U.S. 493 (1967). have made statements dates prior this Consent and Waiver Form IRS personnel, including TIGTA agents and supervisory personnel, and the U.S. Congress its agents, which. relate the matters under investigation (hereinafter "my prior statements"). hereby acknowledge that prior statements were made voluntarily and were not induced threat termination other significant adverse employment consequence. Moreover, waive any claims may otherwise have under Garrity regarding prior statements, including any argument that prior statements (or any evidence derived from prior statements) cannot used against any criminal investigation proceeding. voluntarily consent all prior statements being furnished special agents the  FBI and TIGT well attorneys from the Department Justice, used for any reason relevant the pending criminal investigation and any future criminal proceeding. signature below, consultation with attorney, hereby voluntarily, knowingly, and intelligently give the above descriqed consent and waive any rights may have under Garrity related prior statements. 
Printed Name Signature Date 
Attorney Name Attorney Signature Date 
1----.-. 
(b)(6), (7)(C) 
PROFFERAGREEMENT The United States America, represented its undersigned attorney, 
enter into this proffer agreement with respect proffer made agents and attorneys the United States concerning knowledge about matters that are the subject the instant criminal investigation. )(6), (7)(C) ill answer honestly, truthfully and completely all questions posed agents and attorneys the United States. (b)(6), (7)(C) discussing these matters and acceptin roffer, the United States does not intend any way agree to, represent that will, confer upon for any possible federal criminal acts committed has the United States made any representation agreement about the disposition any federal criminal charges which might 
(b)(6), (7)(C) Should any prosecution brought against 
United States will not offer evidence its case-in-chief against sentencing any statements made pursuant this proffer agreement, except )(6), (7)(C) 
prosecution for false statements, justice the current investigation, perjury, 
noted paragraph (b)(6), (7)(C) The United States can use information derived :from statements der the proffer agreement directly indirectly for the purpose obtaining leads other evidence, which evidence may used the United States against any prosecution Should any prosecution undertaken, the United States may use 
(b)(6), (7)(C) 
tatements substantive evidence for the purpose cross-examination estify any phase the case, including motions, trial, sentencing. The United States )(6), (7)(C) )(6), (7)(C) may also statements substantive evidence oppose any motions rebut any evidence, factual assertions arguments offered behalf any pretrial, trial sentencing phase. )(6), (7)(C) The provisions Rule 410 the Federal Rules Evidence and Rule l(f) the Federal Rules Criminal Procedure not apply any statements made any )(6), (7)(C) 
evidence derived from those statements, and waives any right challenge the admissibility such evidence under either these rules. 
FOR THE UNITED STATES 
FOR THE WITNESS: 
(b)(6), (7)(C) 
Attorneys :..
..J . ... ... . :.   
From: 
To: 
Cc: 
Bee: 
Subject: Re: RE: 
Date: Wed Jun 2013 22:35:17 EDT 
Attachments: 

Let's talk they don't get back you. Thanks. 

(b)(6), (7)(C) 
 andard Time 
crt. usdoj.gov 

(b)(6), (7)(C) 
crt.usdoj.gov> Subject: Re: RE: are dealing They are IRS counsel's office. happy give you more the morning, amazing that they didn't immediately respond giving the green light meet with you. Feel free reach out them can provide contact you needed). 
usdoj.gov> wrote: 
(b)(6), (7)(C) 
Who IRS are you touch with, you don't mind asking? 

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

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

Subject: 
Are confirmed for Wed Cincy? so, will book frights. )(6), (7)(C) 
 (b)(6), (7)(C) 
This e-mail message from the Law Offices law firm, and may contain legally privileged and/or confidential information. the reader this message not the intended recipient, the employee agent responsible for delivering the message the intended recipient, you are hereby notified that any dissemination, distribution copying this e-mail message strictly prohibited. you have received this message error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining copy. 
IRS Circular 230 disclosure: Any tax advice contained this communication (including any attachments enclosures) was not intended written used, and cannot used, for the purpose (i) 
 
avoiding penalties under the Internal Revenue Code (ii) promoting, marketing recommending another party any transaction matter addressed this communication. (The foregoing disclaimer has been affixed pursuant U.S. Treasury regulations governing tax practitioners.) 

1:c...;... . ......_,-;
 
.;. .: 
avoiding penalties under the Internal Revenue Code (ii) promoting, marketing recommending another party any transaction matter addressed this communication. (The foregoing disclaimer has been affixed pursuant U.S. Treasury regulations governing tax practitioners.) 
usdoj.gov] 
(b)( 6), (7)( )(6), (7)(C) 
Just tried calling someone who can receive the unredacted documents and who can then arrange for receive them. Please give call can discuss. Would love get them before speak the phone tomorrow, possible. )(6), (7)(C) )(6), (7)(C) are good with meeting with you next week, but please give call when you can discuss documents. Thanks. )(6), (7)(C) )(6), (7)(C) )(6), (7)(C) 
This e-mail message from the Law Offices law firm, and may contain legally privileged and/or confidential information. the rea message not the intended recipient, the employee agent responsible for delivering the message the intended recipient, you are hereby notified that any dissemination, distribution copying this e-mail message strictly prohibited. you have received this message error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining copy. 
IRS Circular 230 disclosure: Any tax advice contained this communication (including any attachments enclosures) was not intended written used, and cannot used, for the purpose (i) 
 
avoiding penalties under the Internal Revenue Code (ii) promoting, marketing recommending another party any transaction matter addressed this communication. (The foregoing disclaimer has been affixed pursuant U.S. Treasury regulations governing tax practitioners.) 6), (7)( 
From: 
To:  (b)(6), (7)(C) 
Cc: 
Subject: Re: RE: 

We'll flexible well for when ends. Thank you. 

(b)(6), (7)(C) 
Standard Time 
crt.usdoj.gov> 6), (7)( 
All good with 2:30 here. )(6), (7)(C) 
Sent from !Phone Jun 12, 2013, 10:35 
(b)(6), (7)(C) have 130 that should done 230. will make work. Jun 12, 2013, 10:34 PM, usdoj.gov> wrote: 
Also, might 230 work for you guys ill the road and that will give more flexibility with time. will circulate the dial tomorrow. 
crt.usdoj.gov' (b)(6), (7)(C) crt.usdoj.gov> Subject: Re: RE: 
Who IRS are you touch with, you don't mind asking? 
(CRT) )(6), (7)(C) 
Lets Friday pm. Tell where should call, can send around call number. also spoke IRS Counsel late today authorization. will let you know when hear back. Depending their speed, may ask for assistance. Jun 12, 2013, 5:49 PM, usdoj.gov>-wrote:
(b)(6), (7)(C) 
and are both available b/w and Friday -will sometime that time frame work for you guys. can provide conference line that can call into. 
From 
Sen 
To: 
Cc: 
Subject: RE: )(6), (7)(C) are good with Wednesday -let's book. 
Attached, please find proffer letter and the Garrity waiver discussed. Please call with any questions. Apart from the paperwork though, could you please call discuss one two logistical issues? Among them, you can glean from the Garrity waiver, would appreciate getting executed and retur.ap, prior the proffer, that can review your client's prior statements before meeting wit believe that will make the proffer more efficient for all us. )(6), (7)(C) 
Finally colleague in.the Civil Rights Division, who will also the proffer session, cc'd this email. 
(b)(6), (7)(C) 
(b)(6), (7)(C) 
Are confirmed for Wed Cincy? so, will book flights. )(6), (7)(C) 
 
This e-mail message from the Law Offices law firm, and may contain legally privileged and/or confidential information. the rea message not the intended recipient, the employee agent responsible for delivering the message the intended recipient, you are hereby notified that any dissemination, distribution copying this e-mail message strictly prohibited. you have received this message error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining copy. 
IRS Circular 230 disclosure: Any tax advice contained this communication (including any attachments enclosures) was not intended written used, and cannot used, for the purpose (I) avoiding penalties under the Internal Revenue Code (ii) promoting, marketing recommending another party any transaction matter addressed this communication. (The foregoing disclaimer has been affixed pursuant U.S. Treasury regulations governing tax practitioners.) 
From: 
To: 
Cc: 

Bee:  
Subject:  RE: Received the documents  
Date:  Thu Jun 2013 17:55:52 EDT  
Attachments:  image001.jpg  
image002.png  
image003.png  

Yes. lffor any reason you guys are comfortably ready 230,,drop line. 
(b)(6), (7)(C) 
Subject: RE: Received the doquments 
Can 245? know keep inching bit later. just want make sure 130 over. )(6), (7)(C) 

This e-mail message from the Law Offices law firm, and may contain legally 6), (7)( 
::.-."
1-. 
privileged and/or confidential information. the reader this message not the intended recipient, the employee agent responsible for delivering the message the intended recipient, you are hereby notified that any dissemination, distribution copying this e-mail message strictly prohibited. you have received this message error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining copy. 
IRS Circular 230 disclosure: Any tax advice contained this communication (including any attachments enclosures) was not intended written used, and cannot used, for the purpose (i) avoiding penalties under the Internal Revenue Code (ii) promoting, marketing recommending another party any transaction matter addressed this communication. (The foregoing disclaimer has been affixed pursuant U.S. Treasury regulations governing tax practitioners.) 
From:  usdoj.gov] To: )(6), (7)(C)  
Cc:  
Subject: RE: Receive  

Our filter team has the documents and anticipate they will forwarding them shortly. 
For our 2:30 call tomorrow, please use the below. 
Toll Free Dialing; 
(b)(6), (7)(C) 
Participants Passcode: )(6), (7)(C) 
From 
Subject: FW: Received the documents 
FYI 
(b)(6), (7)(C) 

Thanks, )(6), (7)(C) 
Operations Division 
(b)(6), (7)(C) 

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

(b)(6), (7)(C) )(6), (7)(C) 
This e-mail message from the Law Offices law firm, and may contain legally privileged and/or confidential information. the sage not the intended recipient, the employee agent responsible for delivering the message the intended recipient, you are hereby notified that any dissemination, distribution copying this e-mail message strictly prohibited. you have received this message error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining copy. 
IRS Circular 230 disclosure: Any tax advice contained this communication (including any attachments enclosures) was not intended written used, and cannot used, for the purpose (i) avoiding penalties under the Internal Revenue Code (ii) promoting, marketing recommending another party any transaction matter addressed this communication. (The foregoing disclaimer has been affixed pursuant U.S. Treasury regulations governing tax practitioners.) )(6), (7)(C) P.02 employci: the IRS. tmderstil!d that there Department ot' Justice criminal invu1igation related public allegations that IRS ot'flcial$ rmlawmlly discriminated against applicant for lmc-exempt status. understand that statements have made 
onnection with roy IRS employmt.'llt, ii'induced threat ortermlnation other (lignlticimt adverse employment consequence, may not used aalnst any crimin!U investigation proceeding under the prh1ciples announced in. Garrity New Jer,ey, )8:5 U.S. 493 (1967). have made suitement dates prior this Consent and Waiver Fonn IRS personnel. including TIGTA agents and upervisory personnel, and the U.S. Congress its agents, which relate Ille matters under investigation (hereinfilter "my prior statements"). hereby acknowledge that prior statem1.m!s were made voluntarily 1111d were not induced threat termination other significll!lt adverse employment con$equence. Moreover, waiw unY clain1s may otherwise have under Garrity regafdingmy prior statements, including any argument that prior statements (ox any evidence derived from prior statements) crumot used against any criminal investigation procrwding. votunt!lfily consent oil ormy prior statements being :furnished special agents the PB( and TIGTA, well attorney$ from the Department ofJustice, used for any reason relcv1mt the pending criminal hwestigation and imy future criminal proceeding. siature helow, consultation with attorney, hereby voluntarily, knowingly. and intelligently give the above described consent and waive any rights lmay have under Garrityrelatedto 
Printed Name )(6), (7)(C) 
Attorney Name Attorney Siature Date 
IUIHL.. r. )(6), {7)(C) 
aswdlaw.com> 
Bee: 
Subject: Re: Proffer Materlal 
Date: Wed Jul 2013 16:05:58 EDT 
Attachments: 

Yes can accommodate. worries. 
Sent from iPhone -please excuse any spelling errors Jul 10, 2013, 4:03 PM, 	usdoj.gov> wrote: 
(b)(6), (7)(C) 
(b)(6), (7)(C) don't want overwhelm your conference room, but intend bring folks tomorrow; two DOJ attorneys, two FBI agents, and TIGTA agent. Can you accommodate us? Don't worry -this will not scatter shot interview; having our team all there will actually make this more efficient. 6), (7)( 
crt.usdoj.gov>; )(6), (7)(C) )(6), (7)(C) worries getting back us. transit; will touch this afternoon. )(6), (7)(C) 
Time 
crt.usdoj.gov>; 	(b)(6), (7)(C) 
(b)( 6), (7)( 
Tardily getting back you the proffer agreement anticipation Thurs proffer. Looks fine the exception the provision using the statements substantive evidence. That differs from the same provision the standard proffer agreement issues the local Attys offices, which limit use impeachment purposes. Would you consider that alteration? 

(b)(6), (7)(C) 
1400 New York Ave, NW, 12th Floor 
Washington, D.C. 20005 

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

Thank You 
CONFIDENTIAL WARNING 
This email message, together with any attachments, intended only for the personal and confidential use the recipient(s) named above. This message may attorney-client communication and such privileged and confidential. you are not the intended recipient, you are hereby notified that you have received this document error and that any review, dissemination, distribution, copying this message strictly prohibited. you have received this message error, please notify immediately telephone 

attachments, from your computer. 
Thank You From: To: )(6), (7)(C) 
Cc: 
Bee: Subject:  Reocuments  
Date:  Fri Jul 2013 08:03: EDT  
Attachments:  
Will get it.  Thank you )(6), (7)(C)  

Sent from iPhone -please excuse any spelling errors Jul 12, 2013, 6:06 AM, usdoj.gov> wrote: 
(b)(6), (7)(C) 
Thank you again for meeting with yesterday, write follow the two document related issues discussed. )(6), (7)(C) 
appreciate receiving the time line related the "TAG spreadsheet" and "BOLO" that repared. stated, that timeline will covered the proffer agreement she yes erday. will scan and email you copy the proffer agreement when return Washington.) 
(b)(6), (7)(C) (b)(6), (7)(C) 
-we would also appreciate obtaining the email communications that you obtained from 
pertaining the 501(c)-application issues discussed yesterday, i.e., the public that the IRS "targeted" certain groups based their political viewpoints, particular groups associated with the "Tea Party." explained yesterday, due the filter procedures have place, could you please divide the communications into two groups, those dated before and those dated after March 2012? the extent practical, the emails dated after March 2012, should placed sealed envelope otherwise clearly separated from the first batch (i.e., they are scanned and emailed, please separate files). the extent any these applications contain taxpayer information, return information, and/or taxpayer return information, the Department Justice and the FBI have referral authority under U.S.C. 6103(h) vie-tion virtue our participation 
 joint investigation with TIGTA. have cc'd TIGTA was present the meeting yesterday and confirmed this orally, further confirm way writing. Please let know you have any questions concerning that. 6), (7)( are happy receive the documents via email hard copy -whatever easiest for you. you prefer send the documents email, please encrypt them the extent they contain information covered 6103 (this function available PDF); you prefer provide them hard copy, please let know that and can make arrangements pick them up. 
Thank you again for yo1..1r cooperation this matter -we appreciate it. 
(b)(6), (7)(C) 
Trial Attorney 
Public Integrity Section 
Criminal Division 
United States Department Justice 
1400 New York Ave, NW, 12th Floor 
Washington, D.C. 20005 

(b)( 6), (7)( 
CONFIDENTIAL WARNING 
This email message, together with any attachments, intended only for the 
personal and confidential use the recipient(s) named above. This message 
may attorney-client communication and such privileged and 
confidential. you are not the intended recipient, you are hereby notified that you have 
received this document error and that any review, dissemination, 
distribution, copying this message strictly prohibited. you have 
received this message error, please notify immediately telephone return email and delete this message, along with any 
(b)(6),(7)(C) 
attachments, from your computer. 
Thank You . . ......, ... .
. 
From: 
To: 	(b)(6), (7)(C) 
Cc: 
Bee: 
Subject: Documents 
Date: :15:12 EDT 
Attachments: Docs (after 3-1-12) Provided TIGTA.PDF 

Docs (prior 3-1-12) Provided TIGTA.PDF discussed, sending you two attachments. One the emails from before 3/1/12 and one after. Please aware though that organizing date went with the most recent date the email chain, something that was forwarded replied after 3/1/12 may still have emails further back the chain that pre-date 3/1 /12. Let know you have any questions have any trouble with the attachments. 
(b)(6), (7)(C) 
Thank you again for meeting with yesterday. write follow the two document related issues discussed. )(6), (7)(C) 
appreciate receiving the time line related the "TAG spreadsheet" and "BOLO" that stated, that timeline will covered the proffer agreement she 
executed yesterday. will scan and email you copy the proffer agreement when return 
Washington.) )(6), (7)(C) 
Second would also appreciate obtaining the email communications that you obtained from pertaining the 501(c)-applicatlon issues discussed yesterday, i.e., the public allega ions 6), (7)( 

attachments, from your computer, 
Thank You