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JW v. IRS Lerner TIGTA Emails 01559

JW v. IRS Lerner TIGTA Emails 01559

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Date Created:July 16, 2015

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Tags:Lois Lerner, Floyd, Cases, Holly, Nikole, complete, Department of the Treasury, organizations, Wednesday, Friday, jordan, Tuesday, Lerner, Williams, Counsel, Exempt, Joseph, ATF, production, david, FOIA, IRS


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From:
Lerner Lois
Sent:
Wednesday, September 15, 2010 11:26
To:
Kall Jason
Cc:
Downing Nanette Choi Robert
Subject:
FW: Tax Journal 2010-130
Flag Status:
Flagged
More fuel for the potential project fire
Lois Lerner
Director, Exempt Organizations
From: paul streckfus [mailto:pstreckfus@gmail.com]
Sent: Wednesday, September 15, 2010 12:20
To: paul streckfus
Subject: Tax Journal 2010 -130
From the Desk Paul Streckfus,
Editor, Tax Journal
Email Update 2010-130 (Wednesday, September 15, 2010)
Copyright 2010 Paul Streckfus
Yesterday, asked, 501(c)(4) Status Being Abused? can hardly keep with the questions and comments this query has
generated. noted yesterday, some (c)(4)s are being set engage political activity, and donors like them because they remain
anonymous. Some commenters are saying, Why should care? others say these organizations come and with such rapidity hat
the IRS would wasting its time track the down, others say (c)(3) filing requirements should imposed (c)(4)s, and
goes.
Former IRSer Conrad Rosenberg seems taking leave them alone view: have come, sadly, the conclusion that attempts revocation these blatantl political organizations accomplish little,
anything, other than perhaps bit terrorem effect some other (usually much smaller) organizations that may contemplating
similar behavior. The big ones are like balloons squeeze them one ace, and they just pop out somewhere else, largely unscathed
and undaunted. The government expends enormous effort win one these cases (on very rare occasion), with little real -world
consequence. The skein interlocking educational organizations woven the fabulously rich and hugely influential Koch brothers foster their own financial interests political means ought Exhibit One. Their creations operate with complete imp unity, and doubt that potential revocation tax exemption ent ers into their calculations all. Thats particularly true where deductibility
contributions, with (c)(4)s, not issue. Bust one, you dare, and theyll just finance another with different nam feel for the
IRSs dilemma, especially this wildly polarized election year. number individuals said the requirements for (c)(4)s file the Form 1024 the Form 990 are bit muddle.
understanding that (c)(4)s need not file Form 1024, but generally the IRS wont accept orm 990 without Form 1024 being
filed. The result that attorneys can create new (c)(4)s every year exist for short time and never file 1024 990. However, the
IRS can claim the organization subject tax (assuming becomes aware its existence) and then the organization must prove
exempt (by essentially filing the information required Form 1024 and maybe 990). Not being sure the correctness
JW1559-019009
understanding, went the only person who may know more about tax law Bruce Hopkins, and got this response from Marc
Owens:
You are sort close. Its not quite accurate state that (c)(4) need not file Form 1024. (c)(4) not subject IRC 508,
hence not required file application for tax -exempt status within particular period time after its formation. Such
organization subject, however, Treas. Reg. Section 1.501(a) -1(a)(2) and (3) which set forth the general requirement that order exempt, organization must file pplication, but for which particular time period specified. Once would -be (c)(4)
formed and has completed one fiscal year life, and assuming that had revenue during the fiscal year, required file tax
return.
There exemption from the return filing requirement for would -be (c)(4)s and failing file anything flirting with serious
issues. Obviously, few, any, organizations elect file Form 1120 and file Form 990 alternative and because comports
with the intended tax -exempt status. When such Form 990 arrives Ogden, goes unpostable, i.e., there pre -existing master
file account which post receipt the return.
Master file accounts for tax exempts are created Cin cinnati when application filed, hence prior application, master
ocessing
file account and place for Ogden record receipt the subsequent 990. Such unpostable returns are kicked out the
system and sent resolution unit that anal yzes the problem (there are many reasons return might unpostable, such typo EIN). The processing unit might create dummy master file account which post the return, might correspond with
the
filing organization ascertain the correct return filed, might refer the matter TE/GE where would assigned
agent analyze, essentially instigating the process you describe. query today: where are we? Should the IRS ignore the whole mess? should the concerned with the integrity the
tax exemption system? think the IRS needs keep track new (c)(4)s they appear. assuming most political ads identify who bringing
hem
you. That true the ones seen. When the IRS can not identify its master file new organization engaged politicking,
should send letter inquiry, saying Who are you? What your claimed tax status? other words, what saying the
IRS needs more pro -active, and not await filing Form 1024 990. recognize that most these (c)(4)s may have little
income they spend what they take in, but the function has never been about generating revenue. (c)(4) status bein abused,
the IRS needs take action. IRS does not have the tools get the problems, then need for Congress step and
strengthen the filing requirements. biggest concern that these political (c)(4)s are operating tandem with (c)(3)s that donors can claim 170 deduc tions. Here
the IRS needs have aggressive audit program coordination with the Income Tax Division that 170 deductions are
disallowed (c)(3) being used conduit (c)(4). probably raised new issues, and said nothing out section 527. Anyone who wants fill some the blanks, please
so.
______________________________________
JW1559-019010
From:
Spellmann Don
Sent:
Friday, February 24, 2012 11:06
To:
Cook Janine
Subject:
Draft Advocacy Org Guide Sheet
Attachments:
Advocacy Org Guidesheet 11-3-2011.doc
Janine,
Just FYI, advised Lois not distribute this today, and she perfectly fine with that.
David and gave quick read. Its
nowhere near ready for prime time. Its good start, but needs corrections, additions, changes all over.
particular needs fixing. The development questions are good, but not complete.
Well get working group together with work this.
The law
Please let know you have questions/concerns,etc.
Don
From: Paz Holly [mailto:Holly.O.Paz@irs.gov
Sent: Friday, February 24, 2012 11:09
To: Spellmann Don
Cc: Lerner Lois Kindell Judith
Subject: FW: Draft Advocacy Org Guide Sheet
Don,
Here the document for review.
Thanks,
Holly
From: Goehausen Hilary
Sent: Monday, November 21, 2011 9:45
To: Ardoin Elizabeth Elliot -Moore Donna
Cc: Seto Michael
Subject: Draft Advocacy Org Guide Sheet Liz and Donna,
Attached please find draft opy the guidesheet have been putting together advocacy organizations. hope you
find helpful for your cases.
Thanks,
Hilary
Hilary Goehausen
Tax Law Specialist
Exempt Organizations
Technical Group
1111 Constitution Ave.,
Washington, D.C. 20224 202.283.8915
JW1559-019011 202.283.8937
Hilary.Goehausen@irs.gov
JW1559-019012
(b)(5)/db
JW1559-019013
(b)(5)/db
JW1559-019014
(b)(5)/db
JW1559-019015
(b)(5)/db
JW1559-019016
(b)(5)/db
JW1559-019017
(b)(5)/db
JW1559-019018
(b)(5)/db
JW1559-019019
(b)(5)/db
JW1559-019020
(b)(5)/db
JW1559-019021
(b)(5)/db
JW1559-019022
(b)(5)/db
JW1559-019023
(b)(5)/db
JW1559-019024
From:
Spellmann Don
Sent:
Wednesday, February 29, 2012 2:01
To:
Cook Janine
Subject:
Age Draft Advocacy Org Guide Sheet
Attachments:
Advocacy Org Guidesheet 11-3-2011.doc Janine, just wanted you aware, the context improving communication and collaboration with the
client, how long this draft has been sitting around (note doc date and message below). already has been used
internally RA DC. cant remember Lois told they already had shared with Cincinnati were
just anxious share it.
Susan, David and had good planning meeting this morning.
Weve got plan for working through
corrections and changes and some good ide for making more useful (while sticking close their original
format possible). Ill check with Holly Judy the next day just they know were diligently working
through it. Our goal send them end next week; earlier eems nye impossible.
Questions concerns, please let know.
Don
From: Paz Holly [mailto:Holly.O.Paz@irs.gov
Sent: Friday, February 24, 2012 11:09
To: Spellmann Don
Cc: Lerner Lois Kindell Judith
Subject: FW: Draft Advocacy Org Guide Sheet
Don,
Here the document for review.
Thanks,
Holly
From: Goehausen Hilary
Sent: Monday, November 21, 2011 9:45
To: Ardoin Elizabeth Elliot -Moore Donna
Cc: Seto Michael
Subject: Draft Advocacy Org Guide Sheet Liz and Donna,
Attached please find draft copy the guidesheet have been putting together advocacy organizations. hope you
find helpful for your cases.
JW1559-019025
Thanks,
Hilary
Hilary Goehausen
Tax Law Specialist
Exempt Organizations
Technical Group
1111 Constitution Ave.,
Washington, D.C. 20224 202.283.8915 202.283.8937
Hilary.Goehausen@irs.gov
JW1559-019026
(b)(5)/db
JW1559-019027
(b)(5)/db
JW1559-019028
(b)(5)/db
JW1559-019029
(b)(5)/db
JW1559-019030
(b)(5)/db
JW1559-019031
(b)(5)/db
JW1559-019032
(b)(5)/db
JW1559-019033
(b)(5)/db
JW1559-019034
(b)(5)/db
JW1559-019035
(b)(5)/db
JW1559-019036
(b)(5)/db
JW1559-019037
(b)(5)/db
JW1559-019038
From:
Thomas Cindy
Sent:
Thursday, February 23, 2012 2:47
To:
Haley Philip Shankling Lonnie; Jefferson-White Beverly Lahey Victoria; Lewis
Jovonnie; Brinkley Lynn Waddell Jon Bowling Steven Shafer John Bibb
Kenneth Angner William Berry Daniel Esrig Bonnie Combs Peggy
Subject:
Significant Case Report for January 2012
Attachments:
SCR Report Table Jan 2012.doc
Importance:
Low you are interested, attached summary the status significant cases RA (e.g., foreclosure assistance,
newspaper applications, medical marijuana,
(b)(3); 6103
political advocacy).
From: Seto Michael
Sent: Wednesday, February 22, 2012 10:33
To: Lerner Lois Kindell Judith Light Sharon
Cc: Paz Holly Fish David Trilli Darla Neuhart Paige; Marx Dawn Abner Donna Thomas Cindy
Subject: Significant Case Report for January 2012
Highlights: Closures have closures for January. Specific Cases
(b)(3); 6103
Exemption application
(item issued the applicant initial denial exemption 12/15/11. will close the case shortly because the applicant has not filed protest. The closing letter
review.
Exemption applications pooled trust cases (item have four pending applications, and each different
stages development. Once development the cases done, the initial denials will drafted.
Before issuing
them the taxpayers, will get input from Counsel.
PLR
(b)(3); 6103 -(item 17) have informed the taxpayer that are proposing issue
adverse PLR. adverse conference with the taxpayer has been scheduled.
JW1559-019039 Technical
Significant Case Report January 31, 2012) open SCs Open SCs:
Name
Org/Group
Group
#/Manager
EIN
(2)
Political Advocacy
Organizations
(1)
(closed) Steve
Grodnitzky
and
(3)
Received
4/2/2010
Issue
Tax Law
Estimated
Specialist Completion
Date
Whether organization meets the
Hilary
requirements under section
Goehausen
501(c)(3) and not involved
political intervention. Whether
organization conducting excessive
political activity deny exemption
under section 501(c)(4)
(2)
(open)
03/31/2011
(Orig)
05/31/2011
(Rev)
07/31/2011
(Rev)
10/30/2011
(Rev)
(Rev)
02/29/2012
(Rev)
05/31/2012
(Rev)
(3)
(open)
Status/Next action
Being Elevated TEGE
Commissioner
This Month
Developing both (c)(3) and (c) (4)
cases. Cases were discussed with
Met with
Judy Kindell 04/06/11.
Director June 29, 2011. Met
with Counsel 8/10/11 discuss the
cases; Counsel recommended rther
development the cases getting
information the organizations 2010
activities. Counsel gave directions the type information needed.
Next Action: Organization (1) closed
FTE for failure respond
development letter. Organization (2)
received taxpayer response third
development letter tls reviewing.
Organization (3) closed FTE.
(b)(3)/6103; non-responsive
JW1559-019040 Andy
Megosh
6/08
Whether HMO qualifies under
501(c)(4) the Code.
Justin Lowe
(Rev)
06/30/2011
(Orig)
08/30/2011
(Rev)
09/30/2011
(Rev)
(Rev)
02/29/2012
(Rev)
LBI and agreed the following
Yes
terms for the agreement: $16.1 million refund
claims for tax years 2003,
2005, 2006, and 2007; Forgo 2008 tax year refund
claim; Revocation starting the
2009 calendar year; Forgo one-half the interest
due the refunds.
Organization agreed terms. The
settlement agreement would need
JCT approval. Received initial
comments from Counsel and are
evaluating them. Director, was
briefed the draft closing
documents 07/13/11. LBI
approved the draft documents POA
approved. Await JCT approval, then
closing agreement
signatures. JCT reviewer has
questions.
Next Action:
Met with JCT
11/14/11 and awaiting JCT
approval.
P2/ Andy
Megosh
Cincinnati
9/22/06
EOT
11/9/06
Whether HMO qualifies under
501(c)(4) the Code.
Justin Lowe
06/30/2011
(Orig)
10/31/2011
(Rev)
Yes
TEGE Commissioner and TEGE
Counsel met August 24, 2010
discuss options this case Counsel
has indicated that there are litigation
hazards based prior GCM that
favorably cited the legislative history. have received congressional
inquiries this issue.
JW1559-019041
Next Action: Still awaiting executive
resolution.
(b)(3)/6103; non-responsive
JW1559-019042
(b)(3)/6103; non-responsive
JW1559-019043
(b)(3)/6103; non-responsive
10.
JW1559-019044
11.
(b)(3)/6103; non-responsive
12.
JW1559-019045
13.
14.
(b)(3)/6103; non-responsive
JW1559-019046
15.
(b)(3)/6103; non-responsive
16.
JW1559-019047
17.
(b)(3)/6103; non-responsive
18.
JW1559-019048
19.
20.
(b)(3)/6103; non-responsive
21.
JW1559-019049
(b)(3)/6103; non-responsive Closed SCs-
None.
JW1559-019050
From:
Paz Holly
Sent:
Wednesday, October 12, 2011 5:11
To:
Fish David Neuhart Paige; Thomas Cindy
Subject:
FW: Determ follow-up
Attachments: Determinations August 2011.doc
FYI. have not yet had the chance compare what Imraan sent what gave him but wanted pass this along.
From: Khakoo Imraan
Sent: Monday, October 03, 2011 2:05
To: Paz Holly
Cc: Lerner Lois Letourneau Diane Lehman Sue
Subject: FW: Determ follow-up
Attached our response Jeff his questions from the PR. Please let know you have any questions.
you.
Thank
Imraan Khakoo
Strategy Program Planning
TE/GE
202.283.9907
From: Khakoo Imraan
Sent: Tuesday, September 27, 2011 6:39
To: Wallbaum Jeffrey
Cc: Grant Joseph Medina Moises Laarz Linda
Subject: RE: Determ follow -up
Jeff,
Attached the follow-up information for Determinations. Let know you have any questions. Thanks for
your patience.
Imraan Khakoo
Strategy Program Planning
TE/GE
202.283.9907
From: Khakoo Imraan
Sent: Wednesday, August 17, 2011 1:04p
To: Wallbaum Jeffrey
Subject: Re: Determ follow -up
Ive asked for pipeline analysis for ech program part the workplan docs. not sure can compare the
beginning the year but well see what can do.
Also, dont know they can substantiate how much time theyve spent these cases but perhaps can use webets. you have deadline?
-------------------------Sent using BlackBerry
JW1559-019051
From: Wallbaum Jeffrey
Sent: Wednesday, August 17, 2011 12:45
To: Khakoo Imraan
Subject: Determ follow-up
Good morning. youd expect, need crisper (Steves repeated phrasing) explanation whats going
determinations. Steve mentioned the room, but think could use better understanding both.
For EP, interested better understanding whats inventor (Cycle, special categories like gov plans 5307),
and also distribution age inventory (not just the avg but different age categories).
Probably compare beginning year today. also like more direct explanation why closures staffyear and hpc are moving opposite
directions...presumably theres bunch time open cases, but can they back that up? also like see timeline
for implementing the various EPDLS changes that are under discussion.
For EO, why are closures down 10% when staffyears are only down 2%?
open cases, and can they show that?
Like EP, there bunch time applied
Also, same questions inventory, whats and whats the distribution
age? seems surprising that average age hasnt really increased since the beginning the year despite fewer receipts pull the average down and little indication that the older cases theyre working have actually closed (hpc and dont
indicate lot old, time -intensive closures).
Let know you think these are the right questions, youd add anything.
What really need some kind
succinct explanation whats happened far this year, and where both programs are headed.
Thanks,
Jeffrey Wallb aum
Program Advisor, DCSE
202/927.0242
JW1559-019052
8/16/2013
TE/GE Strategy Program Planning Determinations
August 2011
The decrease Determinations closures and productivity the result interconnected
factors, rather than single factor such decrease direct staff years including:
TEDS shutdowns slowdowns,
Increase hours per case, and
Delays caused the need for guidance novel and complex issues from Technical
and/or Counsel.
TEDS. TEDS impacts closures due the numerous shutdowns and slowdowns associated with
the system. There were weekdays where system was down full -time users which
resulted close 3,700 closures lost. had not taken these lost closures our planning
process. addition, there are other instances where reboots were needed slowdowns
performance were noted. For example, sample TOPS messages reflect the following the
last three months:
Tuesday, 6/28, TEDS had rebooted and was down from approx. 10:36 a.m. -12:48
p.m.
Thursday, 6/30, performance issues were reported and priority ticket was entere
approx. 11:13 a.m. and service was restored approx. 1:01 p.m.
Tuesday, 7/5, performance issues were reported and priority ticket entered approx.
12:49 p.m. and service was restored approx. 3:48 p.m.
Thursday, 7/7, priority ticket was ente red approx. 2:42 p.m. and service was restored approx. 5:03 p.m.
Wednesday, 8/3, priority ticket was entered approx. 10:42 a.m. and service was
restored the next day approx. 8:06 a.m.
Although each these events alone minor, the totali these events impacts closures
because staff unable work cases during these periods.
Hours per Case. the table page shows, average hours for cases closed Merit (merit
with taxpayer contact) and Non -merit have both increased from year ago. particular, for
Merit closures, hours per case have increased 0.2 hours for both grade -11 and grade-12
cases. For Non-merit closures, hours per case have increase for grade -11 case 0.4 hours and
for grade cases 1.7 hours. Overall, while hours per case for grade -11 and grade-12 cases
have remained level, verage hours applied grade-13 cases has increased from 7.0 hours 8.8
hours, 24% increase.
Total closures for August 2011 are below the August 2010 level ver 6,900 cases.
This largely due significant decrease productivity for Non -merit cases; particular,
closures for grade-11 non-merit cases have decreased approximately 4,500 cases Through
August 2011, there are over staff years, over 45,500 hours, accrued open full -development
This figure was derived using the closures through August divided the number working days the year
where TEDS was operating, 211 days (226 working days through August days lost due teds), attain
closures per day figure for the fiscal year.
JW1559-019053
TE/GE Strategy Program Planning
8/16/2013
cases. Using the average hours for Non -merit cases through August, 6.0 hpc, this time applied
would equate approximately 7,600 cases.
Cases Awaiting Guidance order free Technical staff work aging Private Letter
Rulings and Technical Advice Memorandums, has made effort recent fiscal years
enable Determinations work more complex cases rather than transfer these cases
Technical. this, Technical and Counsel worked provide Determinations
with tools help them understand how work such cases (e.g., training, template development
letters, and template denials). However, even these tools cannot answer all the questions that
may arise processing these complex cases and formal guidance (such Program Manager
Technical Advice from Counsel) needed some areas. Such guidance takes time develop
and thus impacts closures. For example, Determinations currently has 155 applications from
advocacy organizations that cannot close without guidance from Technical.
Open Inventory (see charts page While open inventory has increased over 5,000 cases
since the beginning the fiscal year, the percentage cases over 120 days old through August
2011 has increased slightly one percentage point. The average age inventory, 112 days,
has improved days from the 2010 level but continues skewed the relatively
small number cases that are extremely aged For example, one percent the total cases are
over two years old with the oldest case being 4,274 days old.
Other Analyses. also think important look the productivity experienced and
inexperienced staff see what impact that havi closures and productivity
working prepare such analysis but requires pulling data employee -by-employee
basis and thus time -intensive effort. addition, although try anticipate the number and type receipts Determinations,
because these factors are controlled the applicants, can never truly match our expectations
regarding receipt numbers and case complexity with reality. currently has more grade and cases inventory than has grade and specialists. result the average number
days case awaits assignment days for grade case but days for grade case.
Moreover, because the higher graded cases are more complex, they take longer work once
assigned.
Steps Address the Decrease Closures taking numbe short- and long-term
measures address the decrease closures Determinations. Specifically:
Cases are being worked group effort meet the closure projections
this fiscal year (even this effort was somewhat delayed TEDS issues the
specialists had difficulty getting access the system view the cases designated
worked DC), light the grade mismatch issue, the process rev iewing the case
assignment guide matrix used set case grades determine cases are being graded
appropriately. Determinations was also granted the ability make internal
promotions grades and 13.
Using the demarcation over 120 days the closest Determinations cycle time through August 105
days.
JW1559-019054
TE/GE Strategy Program Planning
8/16/2013 reviewing the criteria for transf erring cases Technical determine whether more efficient work certain cases work them Determinations with Technical/Counsel assistance. looking better ways for managers oversee employees caseloads and
encourage movement; part this effort, Determinations will draw Exams
recent experience working with this issue
JW1559-019055
TE/GE Strategy Program Planning
Closure
Type
Merit6
Merit9
August 2010 August 2011
August
Closure
Case
August
Statistics Change
2010
Type
Grade
2011
Cases
#DIV/0! NonMerit
Percent Total
.0%
.0%
#DIV/0!
Average Hours
0.0
0.0
#DIV/0!
17,695
16,426
-7.2%
Cases
Percent Total
30.3%
31.9%
5.3%
Average Hours
0.5
0.5
6.4%
2,092
1,814
-13.3%
Cases
Percent Total
3.6%
3.5%
-1.7%
Average Hours
0.6
0.6
5.0%
Cases
102
-42.2%
Percent Total
.2%
.1%
-34.4%
0.7
0.9
25.3%
Average Hours
Cases
19,889
18,299
-8.0%
Total
Percent Total
34.0%
35.5%
4.3%
0.5
0.5
6.1%
Average Hours
Cases
3.0
-100.0% Total
.0%
.0%
-100.0%
Percent Total
Average Hours
5.7
0.0
-100.0%
Cases
9,130
8,766
-4.0%
15.6%
17.0%
8.9%
Percent Total
Average Hours
2.2
2.4
8.8%
Cases
2,919
3,056
4.7%
Percent Total
5.0%
5.9%
18.7%
Average Hours
3.0
3.2
5.5%
-3.8%
Cases
Percent Total
.0%
.0%
9.0%
Average Hours
3.4
2.2
-34.6%
12,078
11,847
-1.9%
Total
Cases
Percent Total
20.7%
23.0%
11.2%
Average Hours
2.4
2.6
8.2%
8/16/2013
August 2010 August 2011
August August
Case
Statistics Change
2010
Grade
2011
Cases
33.3%
Percent Total
.0%
.0%
51.2%
Average Hours
8.6
1.0
-88.4%
Cases
16,874
12,391
-26.6%
Percent Total
28.9%
24.0%
-16.7%
Average Hours
4.5
4.9
10.3%
Cases
7,129
6,623
-7.1%
Percent Total
12.2%
12.8%
5.3%
Average Hours
7.0
6.9
-2.3%
Cases
2,488
2,391
-3.9%
Percent Total
4.3%
4.6%
9.0%
Average Hours
7.3
9.0
22.9%
Total
Cases
26,494
21,409
-19.2%
Percent Total
45.3%
41.5%
-8.4%
Average Hours
5.4
6.0
10.3%
Cases
-33.3%
Percent Total
.0%
.0%
-24.4%
Average Hours
7.2
1.0
-86.0%
Cases
43,699
37,583
-14.0%
Percent Total
74.7%
72.9%
-2.5%
Average Hours
2.4
2.4
1.1%
Cases
12,140
11,493
-5.3%
Percent Total
20.8%
22.3%
7.4%
Average Hours
4.9
4.9
-1.0%
Cases
2,616
2,475
-5.4%
Percent Total
4.5%
4.8%
7.3%
Average Hours
7.0
8.8
24.4%
Total
Cases
58,461
51,555
-11.8%
Percent Total
100.0%
100.0%
0.0%
Average Hours
3.1
3.3
4.6%
JW1559-019056
TE/GE Strategy Program Planning
8/16/2013
Percentage Open Determination Cases Form and Age
September 2010 Data (Estimated)
100%
11%
11%
10%
16%
17%
15%
11%
12%
11%
90%
14%
80% Cases
70%
60%
15%
24%
50%
12%
14%
14%
40%
11%
30%
20%
43%
40%
40%
11%
10%
13%
Total (15,570)
0-60 days
Form 1023 (14,191)
61-90 days
91-120 days
121-180 days
Form 1024 (1,148)
181-270 days
271-365 days
Other Forms (231) 365 days
Percentage Open Determination Cases Form and Age
August 2011 Data
100%
11%
11%
90%
80%
10%
14%
15%
60%
10%
10%
50%
13% Cases
70%
18%
18%
11%
15%
14%
40%
19%
30%
20%
57%
43%
41%
10%
13%
Form 1023 (18,068)
Total (20,629)
0-60 days
61-90 days
91-120 days
121-180 days
Form 1024 (2,419)
181-270 days
271-365 days
Other Forms (142) 365 days
JW1559-019057
From:
Park Nalee
Sent:
Friday, October 14, 2011 7:23
To:
Fish David McNaughton Mackenzie
Subject:
RE: The Fun Just Keeps Coming! notes doesnt say whether Lois wanted specific IRM references, but makes sense
(b)(5)/DP
Also, Lois wanted mention the group ruling/exemption procedure (and the IRM excerpt Cindy
provided below touches it).
NaLee
202.283.9453
From: Fish David
Sent: Friday, October 14, 2011 7:47
To: Park Nalee; McNaughton Mackenzie
Subject: FW: The Fun Just Keeps Coming! this what Lois was getting at?
From: Paz Holly
Sent: Thursday, October 13, 2011 3:40
To: Fish David
Subject: FW: The Fun Just Keeps Coming!
From: Thomas Cindy
Sent: Wednesday, October 12, 2011 10:51
To: Paz Holly
Subject: RE: The Fun Just Keeps Coming!
Holly the best information have regarding the process the pending IRM 7.20.2, which currently being negotiated
with National NTEU. The excerpt below was taken from the pending IRM (see attached). you need additional
information, please let know. Thanks.
b5/dp
JW1559-019058
b5/dp
(b)(5)
b5/dp
JW1559-019059
b5/dp
From: Paz Holly
Sent: Wednesday, October 12, 2011 2:04
To: Thomas Cindy
Subject: FW: The Fun Just Keeps Coming! sounds like all are looking for from Determs cites IRMs that give good description our internal
processing.
From: Fish David
Sent: Wednesday, October 12, 2011 2:00
To: Paz Holly
Subject: RE: The Fun Just Keeps Coming! think was IRMs describing our internal processing. will getting the SOI numbers.
From: Paz Holly
Sent: Wednesday, October 12, 2011 12:54
To: Fish David
Subject: FW: The Fun Just Keeps Coming!
Importance: High was late this meeting not sure why Nan reached out Cindy. ouldnt use SOI data for 1d? far
describe the process, wont NaLee Mackenzie doing that?
From: Thomas Cindy
Sent: Wednesday, October 12, 2011 8:05
To: Downing Nanette
Cc: Hubert Linda Paz Holly
Subject: FW: The Fun Just Keeps Coming!
Importance: High
JW1559-019060
Nan,
Holly will need get the analysts provide numbers.
Regarding the part the question: Describe the process which entity granted tax -exempt
status. dont know what this getting at, specifically regarding the term process. Are being asked describe the entire process case goes through, such applications are sent the Cincinnati
Submission Processing Center Covington, Kentucky, where user fee payments are processed,
cases scanned into the Tax Exempt Determination System (TEDS), etc.
Applicants complete Form 1023 Form 1024 depending the subsection being
requested. Determination specialists review the application package and make recommendat ion whether the organization meets the requirements under the Code section requested, based the
information submitted with the application package after securing additional information. Managers
review the specialists recommendations and, they agree, approve the cases.
-----Original Message ----From: Downing Nanette
Sent: Tuesday, October 11, 2011 2:00
To: Thomas Cindy
Cc: Hubert Linda
Subject: FW: The Fun Just Keeps Coming!
Importance: High
Cindy phone with bunch folks going over this response. need get with you part question
Linda will contacting
you. You may hearing more from RA folks other pieces this.
-----Original Message ----From: Lerner Lois
Sent: Friday, October 07, 201 4:49
To: Downing Nanette Paz Holly Fish David Musselman Bryan Light Sharon Kindell Judith Urban Joseph
McNaughton Mackenzie
Cc: Grant Joseph Letourneau Diane Jackson Marshalle Dinkins Celestine
Subject: The Fun Just eeps Coming!
Importance: High
Attached request from House Ways and Means.
and due October 20. pretty extensive like have meeting sometime Tuesday.
Diane/Tina/Celeste --my schedule mess, but lets see what can --Bryan probably doesnt need the meeting.
others--get many possible, but everyone cant make it, well the best can get started. the
Thanks
Lois Lerner
Director Exempt Organizations
-----Original Message ----From: Jackson Marshalle
Sent: Friday, October 07, 2011 3:54
To: Lerner Lois Paz Holly
Cc: Letourneau Diane Jackson Marshalle
Subject: Emailing: Ways and Means Subcommittee Oversight 10_07_11.pdf
JW1559-019061
The message ready sent with the follo wing file link attachments:
Ways and Means Subcommittee Oversight 10_07_11.pdf
Note: protect against computer viruses, -mail programs may prevent sending receiving certain types file attachments.
Check
your e-mail security settings etermine how attachments are handled.
JW1559-019062
From:
McNaughton Mackenzie
Sent:
Tuesday, October 18, 2011 10:49
To:
Park Nalee; Kindell Judith Fish David Megosh Andy; Salins Mary Urban Joseph
Cc:
Clarke Stephen Hubert Linda Paz Holly
Subject:
Updated Boustany draft
Attachments:
Boustany v3.DOC
Light Sharon Lerner Lois All,
NaLee and have scrubbed the draft again and attached the new version (without attached Exhibits) for collective
review and comments. Were stll waiting for some input indicated the attached draft, but thought was worthwhile recirculate that folks could get jump reviewing the revised sections.
Thanks,
Mackenzie
Mackenzie McNaughton
Tax Law Specialist
Internal Revenue Service
TE/GE, Exempt Organizations
Rulings and Agreements (Technical), Group
SE:T:EO:RA:T:4
Phone: 202-283-9484
Fax: 202-283-9462
JW1559-019063
(b)(5)/DP
JW1559-019064
(b)(5)/DP
JW1559-019065
(b)(5)/DP
JW1559-019066
(b)(5)/DP
JW1559-019067
(b)(5)/DP
JW1559-019068
(b)(5)/DP
JW1559-019069
(b)(5)/DP
JW1559-019070
(b)(5)/DP
JW1559-019071
(b)(5)/DP
JW1559-019072
(b)(5)/DP
JW1559-019073
(b)(5)/DP
JW1559-019074
(b)(5)/DP
JW1559-019075
(b)(5)/DP
JW1559-019076
(b)(5)/DP
JW1559-019077
(b)(5)/DP
JW1559-019078
(b)(5)/DP
JW1559-019079
From:
Fish David
Sent:
Thursday, October 20, 2011 8:13
To:
Megosh Andy
Subject:
FW: case inquiry
Attachments:
OtherDocument[1].tif; Form1024[1].tif
Importance:
High
From: Paz Holly
Sent: Thursday, October 20, 2011 7:17
To: Fish David Lowe Justin
Subject: FW: case inquiry
Importance: High
From: Paz Holly
Sent: Wednesday, July 20, 2011 5:27
To: Lerner Lois Kindell Judith
Subject: FW: case inquiry
Importance: High
Havent had chance open this yet but here
From: Angner William
Sent: Wednesday, July 20, 2011 5:26
To: Paz Holly
Subject: case inquiry
Importance: High
Brenda Melahn wanted follow -up her voicemail you with copy the initial application from
Inc.
Bill Angner
Mgr Group 7827
SE:T:EO:RA:D:2:7827
513-263-3717 phone
513-263-4488 fax
JW1559-019080
JW1559-019081
JW1559-019082
JW1559-019083
JW1559-019084
JW1559-019085
JW1559-019086
6103
JW1559-019087
6103
JW1559-019088
6103
JW1559-019089
6103
JW1559-019090
6103
JW1559-019091
6103
JW1559-019092
6103
JW1559-019093
6103
JW1559-019094
6103
JW1559-019095
6103
JW1559-019096
6103
JW1559-019097
6103
JW1559-019098
6103
JW1559-019099
6103
JW1559-019100
6103
JW1559-019101
6103
JW1559-019102
6103
JW1559-019103
6103
JW1559-019104
6103
JW1559-019105
6103
JW1559-019106
6103
JW1559-019107
6103
JW1559-019108
6103
JW1559-019109
6103
JW1559-019110
6103
JW1559-019111
6103
JW1559-019112
6103
JW1559-019113
6103
JW1559-019114
6103
JW1559-019115
6103
JW1559-019116
6103
JW1559-019117
6103
JW1559-019118
6103
JW1559-019119
6103
JW1559-019120
6103
JW1559-019121
6103
JW1559-019122
6103
JW1559-019123
6103
JW1559-019124
6103
JW1559-019125
6103
JW1559-019126
6103
JW1559-019127
6103
JW1559-019128
6103
JW1559-019129
6103
JW1559-019130
6103
JW1559-019131
6103
JW1559-019132
6103
JW1559-019133
6103
JW1559-019134
6103
JW1559-019135
6103
JW1559-019136
6103
JW1559-019137
6103
JW1559-019138
6103
JW1559-019139
6103
JW1559-019140
6103
JW1559-019141
6103
JW1559-019142
6103
JW1559-019143
6103
JW1559-019144
From:
Fish David
Sent:
Thursday, October 20, 2011 8:13
To:
Megosh Andy
Subject:
FW: referrals
Attachments:
1128035.pdf; 1128032.pdf; 1128034.pdf
Importance:
High
From: Paz Holly
Sent: Thursday, October 20, 2011 6:54
To: Fish David
Cc: Lowe Justin
Subject: FW: referrals
Importance: High
The list
6103
orgs that need receive the revocation letters below.
There one addition that list
(we learned about later because was approved Determs April 2011 when thought these cases were
being centralized DC). will forward you the
61...
file separate email.
From: Paz Holly
Sent: Thursday, July 21, 2011 10:00
To: Downing Nanette
Subject: referrals
Importance: High
Nan,
The five organizations listed below were mistakenly referred the ROO when they should have been sen
Classification. These five organizations are substantially similar three organizations whose applications for
501(c)(4) status were recently denied Technical. have attached the three denials letters Exam can
see the rationale for the hree denials. would appreciate you could ensure that the administrative files
these five organizations that mistakenly sent the ROO get Classification. apologize for the
inconvenience. will remind the Technical staff the rrect process for referring matters Exam.
Thank you for your assistance,
Holly
From: Buller Siri
Sent: Thursday, May 26, 2011 3:43
To: Kall Jason
Cc: Cowen Debra Smith Danny
Subject: Referral ROO Jason,
JW1559-019145 hope you well. writing you refer number organizations Review Operations. hope this the correct
protocol, but please let know should write someone else follow different procedure.
Recently, denied the 1024 applications three state chapters
6103 denied the applications the basis that their primary activity confers private benefit political
party. the course reviewing these applications, learned hat Determinations had already approved the 1024
applications several other state chapters and the national organization.
These are the organizations that are
referring. have attached the proposed denial letters, which later became final.
names and EINs the referred organizations are below.
The organizations did not protest. The also have the administrative files from some the organizations, which will fax email you think they would
helpful.
Thank you much! Please let know you need anything else.
Siri
Siri Buller
Tax Law Specialist
Technical Group
Exempt Organizations 202.283.9483 202.283.9462
JW1559-019146
JW1559-019147
JW1559-019148
JW1559-019149
JW1559-019150
JW1559-019151
JW1559-019152
JW1559-019153
JW1559-019154
JW1559-019155
JW1559-019156
JW1559-019157
JW1559-019158
JW1559-019159
JW1559-019160
JW1559-019161
JW1559-019162
JW1559-019163
JW1559-019164
JW1559-019165
JW1559-019166
JW1559-019167
JW1559-019168
JW1559-019169
JW1559-019170
JW1559-019171
JW1559-019172
JW1559-019173
From:
Park Nalee
Sent:
Thursday, October 20, 2011 4:43
To:
Lerner Lois McNaughton Mackenzie Fish David Urban Joseph
Cc:
Light Sharon Letourneau Diane Jackson Marshalle Megosh Andy; Salins Mary
Subject:
RE: Boustany Letter
Attachments:
Boustany 10-20-2011.DOC
Lois,
This the latest draft, which includes your comments/revisions from yesterdays brief review before you headed out
meet Nikole. think got through 2(g)(i), and Ive tracked the changes you can see the difference from the draft you
handed Nikole. Ill bring clean (e.g. tracking marks) printed copies tomorrow morning.
NaLee
202.283.9453
From: Lerner Lois
Sent: Thursday, October 20, 201 5:05
To: Park Nalee; McNaughton Mackenzie Fish David
Cc: Light Sharon Letourneau Diane Jackson Marshalle
Subject: Boustany Letter
Importance: High
Need finish going over this Friday out next week --we can call
needed. However, dont have copy because gave mine Nikole and believe Nalee took
the other one. Can try for 11:30 and let know need call in? Will need copy-thanks
Lois Lerner
Director Exempt Organizations
JW1559-019174
(b)(5)/DP
JW1559-019175
(b)(5)/DP
JW1559-019176
(b)(5)/DP
JW1559-019177
(b)(5)/DP
JW1559-019178
(b)(5)/DP
JW1559-019179
(b)(5)/DP
JW1559-019180
(b)(5)/DP
JW1559-019181
(b)(5)/DP
JW1559-019182
(b)(5)/DP
JW1559-019183
(b)(5)/DP
JW1559-019184
(b)(5)/DP
JW1559-019185
(b)(5)/DP
JW1559-019186
(b)(5)/DP
JW1559-019187
(b)(5)/DP
JW1559-019188
(b)(5)/DP
JW1559-019189
(b)(5)/DP
JW1559-019190
From:
Park Nalee
Sent:
Thursday, November 17, 2011 11:59
To:
Fish David
Cc:
Salins Mary McNaughton Mackenzie
Subject:
RE: Chairman Boustanys Oct. 6th letter
Attachments:
Boustany 11-14-2011 final.DOC
Attached the electronic version the final draft (with exhibits) Lois gave Joseph Grant sign Monday (before
Sarahs Tuesday hearing). However, whether actually went out yet confirmed Mary Jo, you know?
NaLee
202.283.9453
From: Fish David
Sent: Thursday, November 17, 2011 12:42
To: Salins Mary Park Nalee; McNaughton Mackenzie
Subject: FW: Chairman Boustanys Oct. 6th letter
From: Williams Floyd
Sent: Thursday, November 17, 2011 12:41
To: Lerner Lois Fish David Flax Nikole
Subject: FW: Chairman Boustanys Oct. 6th letter
Were pretty close this one, arent we?
From: Safavian, Jennifer mailto:Jennifer.Safavian@mail.house.gov
Sent: Thursday, November 17, 2011 12:26
To: Williams Floyd
Subject: Chairman Boustanys Oct. 6th letter
Floyd,
Could you please provide with the status response Chairman ustanys Oct. 6th letter requesting
information the tax -exempt sector? Thank you.
JW1559-019191
(b)(5)/DP
JW1559-019192
(b)(5)/DP
JW1559-019193
(b)(5)/DP
JW1559-019194
(b)(5)/DP
JW1559-019195
(b)(5)/DP
JW1559-019196
(b)(5)/DP
JW1559-019197
(b)(5)/DP
JW1559-019198
(b)(5)/DP
JW1559-019199
(b)(5)/DP
JW1559-019200
(b)(5)/DP
JW1559-019201
(b)(5)/DP
JW1559-019202
(b)(5)/DP
JW1559-019203
(b)(5)/DP
JW1559-019204
(b)(5)/DP
JW1559-019205
(b)(5)/DP
JW1559-019206
(b)(5)/DP
JW1559-019207
(b)(5)/DP
JW1559-019208
(b)(5)/DP
JW1559-019209
(b)(5)/DP
JW1559-019210
From:
Salins Mary
Sent:
Monday, November 21, 2011 10:41
To:
Lerner Lois
Cc:
Letourneau Diane White Shirley Fish David
Subject:
FW: Chairman Boustanys Oct. 6th letter
Attachments:
Boustany 11-18-2011 final.DOC delivered the Boustany letter Floyd Friday, and Floyd delivered Chairman
Boustany that afternoon. Attached the electronic version the letter finally
sent. have copy with Joseph Grants signature for the office.
Mary Salins
(202) 283-8791
From: Williams Floyd
Sent: Friday, November 18, 2011 5:37
To: Salins Mary Grant Joseph
Cc: Urban Joseph Park Nalee; McNaughton Mackenzie Fish David
Subject: RE: Chairman Boustanys Oct. 6th letter
FYI--I delivered 2pm.
From: Salins Mary
Sent: Friday, November 18, 2011 8:36
To: Williams Floyd Grant Joseph
Cc: Urban Joseph Park Nalee; McNaughton Mackenzie Fish David
Subject: RE: Chairman Boustanys Oct. 6th letter
Joseph Grant had few additional changes, and incorporated your
cleanups. Attached electronic copy the final letter. had hoped have the
signed letter ready for Joseph bring over this morning when 1111, but did
not get ready time.
However, will deliver the signed letter you this morning, that you can deliver Chairman Boustany.
Thanks.
Mary Salins
Acting Manager, Guidance
SE:T:EO:RA:G
IRS TE/GE Exempt Organizations Rulings Agreements
phone (202) 283 -8791
fax (202) 283-9462
mary.j.salins@irs.gov
JW1559-019211
From: Williams Floyd
Sent: Thursday, November 17, 2011 4:39
To: Grant Joseph Fish David
Cc: Urban Joseph Salins Mary Park Nalee
Subject: FW: Chairman Boustanys Oct. 6th letter
Just very few cleanups.
From: Fish David
Sent: Thursday, November 17, 2011 2:58
To: Williams Floyd
Cc: Urban Joseph Salins Mary Park Nalee
Subject: FW: Chairman Boustanys Oct. 6th letter
Here the latest draft the letter. you have any changes, let know ASAP. When signed, will deliver you deliver Boustany.
From: Fish David
Sent: Thursday, November 17, 2011 12:42
To: Salins Mary Park Nalee; McNaug hton Mackenzie
Subject: FW: Chairman Boustanys Oct. 6th letter
From: Williams Floyd
Sent: Thursday, November 17, 2011 12:41
To: Lerner Lois Fish David Flax Nikole
Subject: FW: Chairman Boustanys ct. 6th letter
Were pretty close this one, arent we?
From: Safavian, Jennifer mailto:Jennifer.Safavian@mail.house.gov
Sent: Thursday, November 17, 2011 12:26
To: Williams Floyd
Subject: Chairman Boustanys Oct. 6th letter
Floyd,
Could you please provide with the status response Chairman Boustanys Oct. 6th letter requesting
information the tax -exempt sector? Thank you.
JW1559-019212
(b)(5)/DP
JW1559-019213
(b)(5)/DP
JW1559-019214
(b)(5)/DP
JW1559-019215
(b)(5)/DP
JW1559-019216
(b)(5)/DP
JW1559-019217
(b)(5)/DP
JW1559-019218
(b)(5)/DP
JW1559-019219
(b)(5)/DP
JW1559-019220
(b)(5)/DP
JW1559-019221
(b)(5)/DP
JW1559-019222
(b)(5)/DP
JW1559-019223
(b)(5)/DP
JW1559-019224
(b)(5)/DP
JW1559-019225
(b)(5)/DP
JW1559-019226
(b)(5)/DP
JW1559-019227
(b)(5)/DP
JW1559-019228
(b)(5)/DP
JW1559-019229
(b)(5)/DP
JW1559-019230
(b)(5)/DP
JW1559-019231
From:
Park Nalee
Sent:
Tuesday, December 13, 2011 8:28
To:
Lerner Lois
Cc:
Letourneau Diane Fish David Jackson Marshalle
Subject:
RE: Tax-Exempt Call with Ways and Means Oversight
Attachments:
Boustany 11-18-2011 final.DOC
Yes, can there Friday. Attached e-copy. can bring printed copies with the exhibits.
NaLee
202.283.9453
From: Lerner Lois
Sent: Monday, December 12, 2011 6:52
To: Park Nalee
Cc: Letourneau Diane Fish David Jackson Marshalle
Subject: FW: Tax-Exempt Call with Ways and Means Oversight
Importance: High are having either call meeting with his staff Friday --would you like attend? Ill
need copy the final letter --do have one?
Lois Lerner
Director Exempt Organizations
From: Flax Nikole
Sent: Monday, December 12, 2011 5:38
To: Lerner Lois Williams Floyd
Cc: Letourneau Diane
Subject: Re: Tax-Exempt Call with Ways and Means Oversight
Sure Bring who you want/need.
From: Lerner Lois
Sent: Monday, December 12, 2011 05:33
To: Williams Floyd Flax Nikole
Cc: Letourneau Diane
Subject: RE: Tax-Exempt Call with Ways and Means Oversight can it--are going there? Nikole--do you mind bring Nalee Park --she did huge
amount work the response thought she might like hear the discussion.
Lois Lerner
Director Exempt Organizations
JW1559-019232
From: Williams Floyd
Sent: Monday, December 12, 2011 5:29
To: Flax Nikole Lerner Lois
Subject: RE: Tax-Exempt Call with Ways and Means Oversight
Lois, let know and will set up.
From: Flax Nikole
Sent: Monday, December 12, 2011 3:03
To: Williams Floyd Lerner Lois
Subject: RE: Tax-Exempt Call Ways and Means Oversight
fine for
From: Williams Floyd
Sent: Monday, December 12, 2011 2:51
To: Lerner Lois Flax Nikole
Subject: Tax-Exempt Call with Ways and Means Oversight
1:30 Friday?
JW1559-019233
(b)(5)/DP
JW1559-019234
(b)(5)/DP
JW1559-019235
(b)(5)/DP
JW1559-019236
(b)(5)/DP
JW1559-019237
(b)(5)/DP
JW1559-019238
(b)(5)/DP
JW1559-019239
(b)(5)/DP
JW1559-019240
(b)(5)/DP
JW1559-019241
(b)(5)/DP
JW1559-019242
(b)(5)/DP
JW1559-019243
(b)(5)/DP
JW1559-019244
(b)(5)/DP
JW1559-019245
(b)(5)/DP
JW1559-019246
(b)(5)/DP
JW1559-019247
(b)(5)/DP
JW1559-019248
(b)(5)/DP
JW1559-019249
(b)(5)/DP
JW1559-019250
(b)(5)/DP
JW1559-019251
(b)(5)/DP
JW1559-019252
From:
Fish David
Sent:
Friday, February 17, 2012 11:04
To:
Urban Joseph
Subject:
Re: Request for Briefing section 501(c)(4) Application Process
Attachments:
Flag_logo- (b)(3...-url-web.jpg
(b)(3); 6103 Thats what when Closed
(b)(3); 6103
(b)(...
From: Urban Joseph
Sent: Friday, February 17, 2012 12:00
To: Fish David
Subject: RE: Request for Briefing section 501(c)(4) Application Process what
(b)(3);...
(b)(3...
From: Fish David
Sent: Friday, February 17, 2012 11:59
To: Urban Joseph
Cc: Paz Holly Miller Thomas
Subject: Re: Request for Briefing section 501(c)(4) Application Process
(b)(...
From: Urban Joseph
Sent: Friday, February 17, 2012 11:56
To: Grant Joseph Lerner Lois Fish David
Cc: Marks Nancy Lowe Justin; Kindell Judith Light Sharon Paz Holly Medina Moises
Subject: Request for Briefing section 501(c) (4) Application Process
FYI, the House Committee Oversight and Government Reform chaired Congressman Issa.
Urbana Ohio. Recently, there was article the the
(b)(3); 6103
Rep. Jordan from which reprinted arti cle
(b)(3); 6103
about delays processing (c)(4) applications concerning Tea Party and Liberty groups, and the
questions being asked. The author the
the processing the
site. Also, yesterday, the
(b)(3); 6103
(b)(3); 6103
(b)(3); 6103 and discussed specific complaint about
(b)(3); 6103 The article was also published the
web
issued press release which said would refuse comply with
document request its application. including both articles below.
**********************************************************************************************
(b)(3); 6103
(b)(3); 6103
JW1559-019253
(b)(3); 6103
**********************************************************************************************
(b)(3); 6103
(b)(3)6103
(b)(3); 6103
(b)(3); 6103
JW1559-019254
(b)(3); 6103
JW1559-019255
(b)(3); 6103
JW1559-019256
(b)(3); 6103
JW1559-019257
(b)(3); 6103
From: Williams Floyd
Sent: Friday, February 17, 2012 11:06
To: Miller Steven Davis Jonathan (Wash DC); Flax Nikole Grant Joseph Lerner Lois Urban Joseph Fish
David
Cc: Keith Frank; Norton William Jr; Landes Scott
Subject: Request for Briefing section 501(c)(4) Application Process just received call from Kristina Moore, Senior Counsel House Committee Oversight and
Government Reform. She wants briefing the section 501(c)(4) determination process. This
request prompted concern that was brought the attention Rep. Jim Jordan, who Chair the Subcommittee Regulatory Affairs, Stimulus, and Government Spending. The specific
concern involved organization that applied for exemption about one and one -half years ago and
only just recently heard anything about the status its application. When did finally hear from us, apparently asked some fairly detailed questions and gave the organization short deadline
respond.
Kristina would like understand why this should take long and wants know more, general,
about the determination process. want responsive possible here and would like able get back her next week.
think Lois and her team are probably the key people here. Can get some times offer her
briefing next week?
JW1559-019258
(b)(3); 6103
JW1559-019259
From:
Miller Thomas
Sent:
Friday, February 17, 2012 12:02
To:
Fish David
Subject:
RE: Request for Briefing section 501(c)(4) Application Process
(b)(3)6103
6103
Just asking.
Thomas Miller
Technical Advisor
Exempt Organizations Rulings Agreements
Phone: 202-283-9472
Fax: 202-283-8937
From: Fish David
Sent: Friday, February 17, 2012 11:59
To: Urban Joseph
Cc: Paz Holly Miller Thomas
Subject: Re: Request for Briefing section 501(c)(4) Application Process
6103
From: Urban Joseph
Sent: Friday, February 17, 2012 11:56
To: Grant Joseph Lerner Lois Fish David
Cc: Marks Nancy Lowe Justin; Kindell Judith Light Sharon Paz Holly Medina Moises
Subject: Request for Briefing section 501(c)(4) Application Process
FYI, the House Committee Oversight and Government Reform chaired Congressman Issa Rep. Jordan from
Urbana Ohio. Recently, there was article the the
(b)(3); 6103 which reprinted article
(b)(3); 6103
about delays processing (c)(4) applications concerning Tea Party and Liberty groups, and the
questions being asked. The author the
the processing the
site. Also, yesterday, the
(b)(3); 6103
(b)(3); 6103
(b)(3); 6103 and discussed specific complaint about
(b)(3); 6103
web The article was also published the
issued press release which said would refuse comply with
document request its own application. including both articles below.
************************************************************** ********************************
(b)(3); 6103
JW1559-019260
(b)(3); 6103
(b)(3); 6103
(b)(3); 6103
(b)(3); 6103
JW1559-019261
(b)(3); 6103
JW1559-019262
(b)(3); 6103
JW1559-019263
(b)(3); 6103
JW1559-019264
(b)(3); 6103
From: Williams Floyd
Sent: Friday, February 17, 2012 11:06
To: Miller Steven Davis Jonathan (Wash DC); Flax Nikole Grant Joseph Lerner Lois Urban Joseph Fish
David
Cc: Keith Frank; Norton William Jr; Landes Scott
Subject: Request for Briefing section 501(c)(4) Application Process just received call from Kristina Moore, Senior Counsel House Committee Oversight and
Government Reform. She wants briefing the section 501(c)(4) determination process. This
request prompted concern that was brought the attention Rep. Jim Jordan, Chair the Subcommittee Regulatory Affairs, Stimulus, and Government Spending. The specific
concern involved organization that applied for exemption about one and one -half years ago and
only just recently heard anything about the status application. When did finally hear from us, apparently asked some fairly detailed questions and gave the organization short deadline
respond.
Kristina would like understand why this should take long and wants know more, general,
about the determination process. want responsive possible here and would like able get back her next week.
think Lois and her team are probably the key people here. Can get some times offer her
briefing next week?
JW1559-019265
(b)(3); 6103
JW1559-019266
From:
Miller Thomas
Sent:
Friday, February 17, 2012 1:09
To:
Fish David
Subject:
RE: Request for Briefing section 501(c)(4) Application Process suspected much. Odd thing that the applicant complaining raises issue whether primary
activity/purpose political intervention. (b)(3)... redux, only angrier.
Thomas Miller
Technical Advisor
Exempt Organizations Rulings Agreements
Phone: 202-283-9472
Fax: 202-283-8937
From: Fish David
Sent: Friday, February 17, 2012 2:05
To: Miller Thomas
Subject: Fw: Request for Briefing section 501(c)(4) Application Process
Here what really going on.
From: Paz Holly
Sent: Friday, February 17, 2012 01:47
To: Megosh Andy; Fish David Park Nalee; Lowe Justin
Subject: RE: Request for Briefing section 501(c)(4) Application Process
Lois would like someone here look the questions asked and see think they were needed but more than that
what she wants write-up that explains why those type questions need asked orgs that express that they
plan engage some form advocacy. She needs this Wednesday morning she getting pressure meet with
the Rep next week. Please assign someone. Thanks!
From: Megosh Andy
Sent: Friday, February 17, 2012 12:50
To: Paz Holly Fish David Park Nalee; Lowe Justin
Subject: RE: Request for Briefing section 501(c)(4) Application Process
Holly, David, you want look the development questions determine think they are onerous and/or what information
were trying gather and why?
Andy
From: Paz Holly
Sent: Friday, February 17, 2012 12:39
To: Fish David Megosh Andy; Park Nalee; Lowe Justin
Subject: RE: Request for Briefing section 501(c)(4) Application Process
JW1559-019267 just got asked. Looks like Lois going have meet with the Congressman.
From: Fish David
Sent: Friday, February 17, 2012 12:15
To: Megosh Andy; Park Nalee; Lowe Justin
Cc: Paz Holly
Subject: Fw: Request for Briefing section 501(c)(4) Application Process someone looking the questions yet? Well get asked soon.
From: Keith Frank
Sent: Friday, February 17, 2012 12:03
To: Williams Floyd Miller Steven Davis Jonathan (Wash DC); Flax Nikole Grant Joseph Lerner Lois Urban
Joseph Fish David
Cc: Norton William Jr; Landes Scott Lemons Terry Eldridge Michelle
Subject: RE: Request for Briefing section 501(c)(4) Applicati Process
Rep. Jordan from Ohio. would bet that this the organization has heard about.
(b)(3); 6103
(...
JW1559-019268
(b)(3); 6103
(...
JW1559-019269
(b)(3); 6103
From: Williams Floyd
Sent: Friday, February 17, 2012 11:06
To: Miller Steven Davis Jonathan (Wash DC); Flax Nikole Grant Joseph Lerner Lois Urban Joseph Fish
David
Cc: Keith Frank; Norton William Jr; Landes Scott
Subject: Request for Briefing section 501(c)(4) Application Process just received call from Kristina Moore, Senior Counsel House Committee Oversight and
Government Reform. She wants briefing the section 501(c)(4) determination process. This
request prompted concern that was brought the attention Rep. Jim Jordan, who Chair the Subcommittee Regulatory Affairs, Stimulus, and Government pending. The specific
concern involved organization that applied for exemption about one and one -half years ago and
only just recently heard anything about the status its application. When did finally hear from us, apparently asked some fairl detailed questions and gave the organization short deadline
respond.
Kristina would like understand why this should take long and wants know more, general,
about the determination process. want responsive possible here and would like able get back her next week.
think Lois and her team are probably the key people here. Can get some times offer her
briefing next week?
JW1559-019270
From:
Daly Richard
Sent:
Tuesday, February 21, 2012 11:44
To:
Urban Joseph Fish David
Subject:
FW: 6103 organization meeting with Rep. Jordan today
Media contact regarding Advocacy case (22.1 KB)
Attachments:
High
Importance:
Looks like the thing Floyd was inquiring about.
From: Zarin Roberta
Sent: Tuesday, February 21, 2012 11:22
To: Lerner Lois Light Sharon Kindell Judith Paz Holly
Cc: Eldridge Michelle Cressman William Daly Richard Hall Eric; Cressman William
Subject: FW:
6103
organization meeting with Rep. Jordan today
Importance: High
see the email request below and the attached email traffic from late last week.
Can someone help please?
Bobby Zarin, Director
Communications and Liaison
Tax Exempt and Government Entities
202-283-8868
From: Hall Eric
Sent: Tuesday, February 21, 2012 10:53
To: Zarin Roberta
Subject: FW:
6103
organization meeting with Rep. Jordan today
Importance: High
Bobbi Congressman Jim Jordan will addressing group this evening that wondering what has become its
application for tax exempt status. The group appears politically active and vocal. See below. there any chance
getting some talking points commen before close-of-business, that can prep Congressman Jordan? not
have disclosure authorization, any talking points would have generic, focused the bigger picture outlined
below.
Let know. Thanks,
Eric Hall
Internal Revenue Service
Legislative Affairs
(202) 622-4057
From: Nielson Jacqueline
Sent: Tuesday, February 21, 2012 10:24
To: Hall Eric; Esrig Bonnie
Subject: 6103 organization meeting with Rep. Jordan today
JW1559-019271
Help! organization applied for exempt status Sept., 2010 and has not gotten
6103
their determination yet. Per the news report below, IRS has requested substantial additional information from them, and
sounds like they feel they are being singled out due their beliefs. Per the article, there have been allegations similar
incidents groups other states. Susan Ohl, staff member Rep. Jim Jordans, called this morning and said has
been invited address this group this evening, and she hoping get update. dont have disclosure
authorization from the group, although expect she could get one.
(b)(5)
Thanks for your help and advice. Jackie
From: Jenkins Jennifer
Sent: Tuesday, February 21, 2012 9:32
To: *Media Relations
Cc: Kerns Chris Cressman William Nielson Jacqueline
Subject:
6103
6103
6103
JW1559-019272
6103
JW1559-019273
6103
JW1559-019274
Image not available for this document
JW1559-019275
From:
Urban Joseph
Sent:
Thursday, February 23, 2012 6:58
To:
Fish David
Subject:
FW:: Tea Party appliation
Importance:
High
From: Lerner Lois
Sent: Wednesday, February 22, 2012 7:06
To: Zarin Roberta Paz Holly Urban Joseph Kindell Judith
Cc: Marx Dawn Light Sharon
Subject: RE: Tea Party appliation
Importance: High
OK--so for afternoon meeting, think will also need have numbers the pipeline all
advocacy matters and status --that is, are any getting screened all going full
development? Also, there any history similarly situated organization Rather than
email--lets talk the 10:30 meeting the morning -Judy, not sure you are here tomorrow -if you have info share and need call number, let
Dawn know.
Lois Lerner
Director Exempt Organizations
From: Zarin Roberta
Sent: Wednesday, February 22, 2012 3:51
To: Lerner Lois Paz Holly Urban Joseph
Cc: Marx Dawn
Subject: Tea Party appliation
Application for exempt status (Note this article has links two letters written EPEO staffers)
Congressional investigations sought over IRS assault tea party groups
The Daily Caller via Yahoo! News Tuesday Jamie Radtke, Republican U.S. Senate candidate from Virginia, asked
California Republican Rep. Darrell Issa investigate what she said was unfair treatment tea party groups the
Internal Revenue Service. Issa chairs the House Committee Oversight and Government Reform.
http://news.yahoo.com/congressional -investigations-sought-over-irs-assault-tea-party-065323989.html
http://israelmatzav.blogspot.com/2012/02/z -street-wins-one-against-obamas-irs.html
Bobby Zarin, Director
Communications and Liaison
Tax Exempt and Government Entities
JW1559-019276
202-283-8868
JW1559-019277
From:
Lerner Lois
Sent:
Thursday, March 01, 2012 9:13
To:
Fish David
Cc:
Paz Holly
Subject:
Document1 (4).doc
Attachments:
Document1 (4).doc
Importance:
High will giving this Floyd can get back Congressmans office.
Steve also
suggested sending them copy the regs (so that they could see that there are long standing rules here).
So, can you
attach copy the reg this and send back can send the package Floyd --sorry inept
JW1559-019278
(b)(5)/DP
JW1559-019279
(b)(5)/DP
non-agency
JW1559-019280
From:
Lerner Lois
Sent:
Thursday, March 01, 2012 9:59
To:
Fish David
Subject:
RE: Are all advocacy cases assigned one group?
Thats actually good response --so have consistent manager, but cases are dispersed all
around--no task force (-:
Lois Lerner
Director Exempt Organizations
From: Fish David
Sent: Thursday, March 01, 2012 10:45
To: Lerner Lois
Subject: FW: Are all advocacy cases assigned one group?
Steve Bowling responsible for all the cases but did not have enough Grade work them all.
From: Thomas Cindy
Sent: Thursday, March 01, 2012 10:29
To: Fish David
Subject: RE: Are all advocacy cases assigned one group?
No. have representative from almost every group team, but the cases are being controlled through one group.
From: Fish David
Sent: Thursday, March 01, 2012 10:27
To: Thomas Cindy
Cc: Lowe Justin; Megosh Andy
Subject: Are all advocacy cases assigned group?
Importance: High
Lois needs know.
JW1559-019281
From:
Lerner Lois
Sent:
Thursday, March 01, 2012 12:00
To:
Paz Holly Fish David
Subject:
FW: 501c4 status/Cincinatti task force know there proposed denial Counsel, but these should all going out through
Cincy. Also, should discuss the proposed denial once get back.
Lois Lerner
Director Exempt Organizations
From: Lerner Lois
Sent: Thursday, March 01, 2012 12:58
To: Flax Nikole Miller Steven Eldridge Michelle
Cc: Davis Jonathan (Wash DC)
Subject: RE: 501c4 status/Cincinatti task force
The only time they cam here was the initial look few cases help develop guidance
for the Cincy folks
Lois Lerner
Director Exempt Organizations
From: Flax Nikole
Sent: Thursday, March 01, 2012 12:23
To: Lerner Lois Miller Steven Eldridge Michelle
Cc: Davis Jonathan (Wash DC)
Subject: Re: 501c4 status/Cincinatti task force
Steve, checked out the question you had and the language correct.
From: Lerner Lois
Sent: Thursday, March 01, 2012 12:15
To: Lerner Lois Flax Nikole Miller Steven Eldridge Michelle
Cc: Davis Jonathan (Wash DC)
Subject: RE: 501c4 status/Cincinatti task force
Bobby got inquiry from someone media relations asking are responding the
allegation. thought got the use this yesterday --just checking sure --can
give out?
Lois Lerner
Director Exempt Organizations
JW1559-019282
From: Lerner Lois
Sent: Wednesday, February 29, 2012 7:17
To: Flax Nikole Miller Steven Eldridge Michelle
Cc: Davis Jonathan (Wash DC)
Subject: RE: 501c4 status/Cincinatti task force
Correct. See edit--wordy, but maybe little clearer
Lois Lerner
Director Exemp Organizations
From: Flax Nikole
Sent: Wednesday, February 29, 2012 7:15
To: Miller Steven Lerner Lois Eldridge Michelle
Cc: Davis Jonathan (Wash DC)
Subject: FW: 501c4 status/Cincinatti task force
Does the following work? Lois, you need make sure the 2nd sentence accurate. think
(b)(5)/DP
(b)(5)/DP
From: Lerner Lois
Sent: Wednesday, February 29, 2012 5:46
To: Flax Nikole
Subject: FW: 501c4 status/Cincinatti task force
What can say-Lois Lerner
Director Exempt Organizations
Sent: Wednesday, February 29, 2012 5:22
To: Zarin Roberta Eldridge Michelle
Cc: Patterson Dean Williams Grant
Subject: FW: 501c4 status/Cincinatti task force
This reporter asking specifically confir whether there IRS Cincinnati task force
dedicated looking 501c4s political activity and sending these organizations questionnaires.
Sara Eguren
IRS Media Relations
JW1559-019283
From: Janie Lorber mailto:JanieLorber@rollcall.com
Sent: Wednesday, February 29, 2012 5:10
To: Eguren Sara
Subject: 501c4 status/Cincinatti task force
Sara,
Thanks very much for your time just now. hear that the IRS Exempt Organizations Division has set task force address concerns about 501c4 organizations that
are acting more like political parties than social welfare organizations. understanding that that task force based
Cincinnati and has been operation for just about two months. told that this committee has issued series requests
for additional information organizations applying for 501c4 status.
Can you confirm this information? Further detail would also greatly appreciated. deadline noon tomorrow. can
reached 202 650 6834
Thank you,
Janie
-Janie Lorber
Reporter Roll Call
202 650 6834 (O)
339 206 5812 (C)
janielorber@rollcall.com
www.rollcall.com
---------------------------------------------It may also contain personal
This e-mail may contain confidential material. you are not intended recipient, please notify the sender and delete all copies.
views which are not the views Roll Call its owner, The Economist Group. may monitor -mail and from our network. For company information
http://legal.economistgroup.com
JW1559-019284
From:
Lerner Lois
Sent:
Thursday, March 01, 2012 2:58
To:
Zarin Roberta Thomas Cindy Paz Holly Fish David
Cc:
Combs Peggy Bowling Steven Marx Dawn Eldridge Michelle
Subject:
Re: Voicemail message from reporter
Yes--lets get that message out Cincy and DC. David please handle. doctors Lois Lerner -------------------------Sent from BlackBerry Wireless Handheld
------Original Message -----From: Roberta Zarin
To: Cindy Westcott
To: Holly Paz
To: David Fish
Cc: Combs Peggy
Cc: Bowling Steven
Cc: Paige Harrell
Cc: Dawn Marx
Cc: Lois Call Number
Cc: Eldridge Michelle
Subject: RE: Voicemail message from reporter
Sent: Mar 2012 3:51
Thanks. The reporter has been leaving messages with various employees.
Remember--only media relations should responding inquiries from the press.
Bobby Zarin, Director
Communications and Liaison
Tax Exempt and Government Entities
202-283-8868
_____
From: Thomas Cindy
Sent: Thursday, March 01, 2012 3:34
To: Paz Holly Fish David Zarin Roberta
Cc: Combs Peggy Bowling Steven Neuhart Paige; Marx Dawn
Subject: FW: Voicemail message from reporter
Importance: High
You may want read this....
_____
From: Bowling Steven
Sent: Thursday, March 01, 2012 3:27
JW1559-019285
To: Thomas Cindy
Cc: Combs Peggy
Subject: FW: Voicemail message from reporter
Importance: High
Cindy,
Joseph received voicemail from reporter with Roll Call Washington
which forwarded for review. The caller wanted him confirm
that task force exists investigate non -profit organizations applying
for c(4) c(3) and are involved political activity.
Even though she didnt leave call back number, copy ing Peggy
decided alert media relations.
STEVEN BOWLING
Manager, Group 7822
Exempt Organizations Determinations
550 Main Street, Room -504
Cincinnati, 45202
Tel (513) 263-3704
Fax (513) 263-4540
_____
From: Herr Joseph
Sent: Thursday, March 01, 2012 3:04
To: Bowling Steven
Cc: Seok Stephen Bibb Kenneth
Subject: Voicemail message from reporter
Steve, forwarded the voicemail message from the reporter. The reporter Janie
Lorber from Roll Call. She nts know task force looking
non-profits involved political activity. She did not leave telephone
number with her message. went ahead and looked the number for Roll
Call; (202) 650 -6500.
Joseph
Joseph Herr
JW1559-019286
Revenue Agent Group 7821
Exempt Organizations Determinations
(513) 263-3725
(513) 263-4513 fax
JW1559-019287
From:
Lerner Lois
Sent:
Tuesday, November 01, 2011 4:33
To:
Flax Nikole
Subject:
Congressional 11-01-2011 clean.DOC
Attachments:
Boustany 11-01-2011 clean.DOC
Here the latest draft --they are incorporating comments OTSA stuff and changing
reflect coming from Joseph. otherwise, are done, please let know where STM
wants changes.
JW1559-019288
(b)(5)/DP
JW1559-019289
(b)(5)/DP
JW1559-019290
(b)(5)/DP
JW1559-019291
(b)(5)/DP
JW1559-019292
(b)(5)/DP
JW1559-019293
(b)(5)/DP
JW1559-019294
(b)(5)/DP
JW1559-019295
(b)(5)/DP
JW1559-019296
(b)(5)/DP
JW1559-019297
(b)(5)/DP
JW1559-019298
(b)(5)/DP
JW1559-019299
(b)(5)/DP
JW1559-019300
(b)(5)/DP
JW1559-019301
(b)(5)/DP
JW1559-019302
(b)(5)/DP
JW1559-019303
(b)(5)/DP
JW1559-019304
(b)(5)/DP
JW1559-019305
From:
Lerner Lois
Sent:
Saturday, December 10, 2011 2:17
To:
Williams Floyd Flax Nikole Letourneau Diane
Cc:
Fish David
Subject:
Re: Boustany Tax-Exempts Letter
Ill check Mon morn. here early part Xmas week
Lois Lerner-------------------------Sent from BlackBerry Wireless Handheld
From: Williams Floyd
Sent: Saturday, December 10, 2011 01:59
To: Lerner Lois Flax Nikole Letourneau Diane
Cc: Fish David
Subject: Re: Boustany Tax -Exempts Letter
Theyd probably prefer person but phone would better for you, expect could swing it. Or, could try week
before Christmas hat works better?
Floyd Williams-------------------------Sent from BlackBerry Wireless Handheld
From: Lerner Lois
Sent: Friday, December 09, 2011 07:20
To: Flax Nikole Williams Floyd Letourneau Diane
Cc: Fish David
Subject: Re: Boustany Tax -Exempts Letter
Cant tell you until Mon Morning. this person phone? Diane please look calendar and see what doable
Lois Lerner-------------------------Sent from BlackBerry Wireless Handheld
From: Flax Nikole
Sent: Friday, December 09, 2011 04:18
To: Williams Floyd Lerner Lois
Cc: Fish David
Subject: RE: Boustany Tax -Exempts Letter
need see what works for
From: Williams Floyd
Sent: Friday, December 09, 2011 4:16
To: Flax Nikole Lerner Lois
Cc: Fish David
Subject: RE: Boustany Tax-Exempts Letter
JW1559-019306
OK, you all will let know best times, will set with Jen.
From: Flax Nikole
Sent: Friday, December 09, 2011 4:12
To: Williams Floyd Lerner Lois
Cc: Fish David
Subject: RE: Boustany Tax-Exempts Letter around
From: Williams Floyd
Sent: Friday, December 09, 2011 3:48
To: Flax Nikole Lerner Lois
Cc: Fish David
Subject: Boustany Tax-Exempts Letter
Are you available sometime next week for followup tax -exempts letter? Jennifer Acuna
asking. Let know.
JW1559-019307
From:
Flax Nikole
Sent:
Monday, December 12, 2011 9:00
To:
Williams Floyd Lerner Lois
Subject:
Re: tax exempts letter will let lois suggest some times and will let you know which ones work for me.
From: Williams Floyd
Sent: Monday, December 12, 2011 09:51
To: Lerner Lois Flax Nikole
Subject: FW: tax exempts letter
They are apparently very anxious. you think could phone call early this week?
From: Acuna, Jennifer [mailto:Jennifer.Acuna@mail.house.gov
Sent: Monday, December 12, 2011 9:30
To: Williams Floyd
Subject: Re: tax exempts letter
Would easier schedule call? would great get the ball rolling with the follow -up items.
From: Floyd Williams