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TIGTA Affirming Denial

TIGTA Affirming Denial

Page 1: TIGTA Affirming Denial

Category:General

Number of Pages:4

Date Created:June 18, 2012

Date Uploaded to the Library:February 20, 2014

Tags:Affirming, yemoh, forms, Branch, denial, Inspector, Internal, reports, privacy, Revenue, tigta, Department of the Treasury, ANTHONY, investigation, withheld, treasury, request, records, DOJ, smith, FOIA, office, IRS, disclosure


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DEPARTMENT THE TREASURY 
WASHINGTON, D.C. 20005 

INSPECTOR GENERAL for TAX ADMINISTRATION 
June 15, 2012 
Lisette Garcia, J.D. 
Senior Investigator 
Judicial Watch 
425 Third Street, 
Suite 800 
Washington, 20024 
Dear Ms. Garcia: 
This response your May 16, 2012 letter, which you sought appeal the Treasury Inspector General for Tax Administration's (TIGTA) May 14, 2012 response your Freedom Information Act (FOIA) request dated April 16, 2012. 
Your FOIA request sought the following records for the time frame between August 2010 and the present: 
 	
All Standard Forms (SF-50s) for Anthony Yemoh Smith; 

 	
All Reports Investigation (TIGTA Forms 2028) for Anthony Yemoh Smith; 

 	
All Standard Forms (SF-50s) and Reports investigation (TIGTA Forms 2028) for any other employee deemed have falsified travel voucher. letter dated May 14, 2012, TIGTA's Disclosure Branch responded your FOIA request by: (1) indicating there were TIGTA records responsive your request for SF-50s for Anthony Yemoh Smith; (2) neither admitting nor denying the existence any TIGTA Reports Investigation (ROls) pertaining Anthony Yemoh Smith, and (3) indicating that fifteen (15) TIGTA ROls were found that contained allegations pertaining falsified travel vouchers other employees. The TIGT consisted total one thousand seven hundred and twenty (1720) pages, including four (4} pages SF-50s. The Disclosure Branch withheld all 1720 pages full, asserting FOIA subsections (b)(3), conjunction with l.R.C.  6103, (b)(6), (b)(7)(C), and {b)(7}(D) justification. 
After careful review your request and the documents issue, uphold the prior response the Disclosure Branch the request level which indicated that TIGTA maintains records responsive your request for SF-50s for Anthony Yemoh Smith. From the statements made your letter appeal, appears that you may believe that TIGTA falls within the organizational structure the Internal Revenue Service (IRS). TIGTA was created are modifying our previous statement neither admitting nor denying the existence any TIGTA Reports Investigation (ROI) pertaining Anthony Yemoh Smith. The existence TIGTA ROI pertaining Anthony Yemoh Smith has been acknowledged the agency court and referenced reported opinions Smith 2011 
U.S. Dist. LEXIS 138546 (0. Md. December 2011) and 2012 U.S. Dist. LEXIS 365 (0. Md. January 2012, revised January 2012). This report consists ninety five (95) pages. TIGTA continuing withhold all pages full, and asserts FOIA exemptions (b)(6) and (b)(7)(C) justification for the withholding. 
Finally, are also upholding the Disclosure Branch's determination withhold the 1720 pages full from the TIGTA involving allegations falsified travel vouchers other employees.2 assert FOIA exemptions (b)(3), conjunction with I.RC.  6103(a), (b)(6), (b)(?)(C), and (b)(7)(D). 
FOIA exemption (b)(3) protects from disclosure information whose disclosure specifically precluded another statute. RC.  6103(a) prohibits the disclosure confidential tax information taxpayer's identity) absent specific exception the general rule confidentiality. These records contain return information, that term defined I.RC.  6103, persons other than you. The information pertaining these persons was collected the Secretary the Treasury with respect their liability under the Internal Revenue Code, and therefore, exempt from disclosure you. 
FOlA exemption (b)(6) protects from disclosure information about individuals contained "personnel and medical files and similar files" when the disclosure such information "would constitute clearly unwarranted invasion personal privacy." U.S.C.  552(b)(6). The withheld information consists identifying information individual individuals other than you, contained government records individual individuals other than you. the extent that the withheld information might shed light the Agency's performance its official functions, releasing the withheld information would result clearly unwarranted invasion privacy the individual(s) whose 
independent Office Inspector General within the Department the Treasury the Internal Revenue Service Restructuring and Reform Act 1998 (RRA 98), Pub. No. 105-206 (Jul. 22, 1998). Section 1103 RRA transferred the duties and responsibilities the former IRS Office the Chief Inspector (IRS Inspections) TIGTA and authorized TIGTA exercise the duties and responsibilities Inspector General for the Department the Treasury insofar they relate the IRS. you are seeking personnel records, such SF-50s, current former IRS ployees, the IRS, the ploying agency, not TIGT the agency which might have such files. The appeal asks that TIGTA limit the FOIA request reports "deemed the agency" have falsified travel voucher. TGTA does not maintain the records the adjudicative determination the employing agency, the IRS. Accordingly, searched our records and retrieved all ROls involving allegations falsified travel vouchers. 
name(s) and personal information have been withheld. The third party privacy interests outweigh any public interest having this information released. TIGTA has determined that reveal whether not TIGTA investigated specific individual and any information concerning the nature results any such investigation would, under the circumstances here, constitute unwarranted invasion that individual's personal privacy. Therefore, this information exempt from release response your request. 
FOIA exemption (b)(7)(C) protects from disclosure "information compiled for law enforcement purposes the release which could reasonably expected constitute unwarranted invasion personal privacy." U.S.C.  552(b)(7)(C). The withheld information consists identifying information about individual individuals other than you. Releasing the withheld information would result invasion into the personal privacy the individual(s) whose name(s} and/or personal information have 
been withheld. The information was compiled for law enforcement purposes, 

Jefferson 284 F.3d 172, 178 (D.C. Cir. 2002)("Exemption 7(C) 'covers investigatory files related enforcement all kinds laws."'), and, the extent that the information might shed light into the Agency's performance its official functions, the privacy interests the third party parties outweigh any public interest having the information released. TIGTA has determined that reveal whether not TIGTA investigated specific individual and any information concerning the nature results 
any such investigation would, under the circumstances here, constitute unwarranted invasion that third party's personal privacy. Therefore, this information exempt from release response your request. 
FOIA exemption (b)(7(0) protects from disclosure "information compiled for law enforcement purposes [which} could reasonably expected disclose the identity confidential source ... and, the case record information compiled criminal law enforcement authority the course criminal investigation ... information furnished confidential source." U.S.C.  552(b)(7)(D). The withheld information was compiled for law enforcement purposes and consists identifying information confidential source sources, information that would tend reveal the identity confidential source sources, and information furnished such confidential source sources under express implied promise confidentiality. Therefore, this information exempt from release response your request. 
Finally, have determined that the non-exempt information the documents issue not reasonably segregable from the exempt information they are inextricably 
intertwined these ROls. Redaction the exempt information would not adequate safeguard the privacy interests asseried above. 
This letter constitutes the final decision TIGTA with respect your FOIA appeal. you believe that this decision error, you may challenge filing complaint the 
United States District Court for the district which you reside, have your principal place business, which the agency records are located, the District Columbia. addition, part the 2007 FOIA amendments, the Office Government Information Services (OGIS) was created offer mediation services resolve disputes between FOIA requesters and Federal agencies non-exclusive alternative litigation. Using OGIS services does not affect your right pursue litigation. You may contact OGIS any the following ways: 
Office Government Information Services 
National Archives and Records Administration 
Room 2510 
8601 Adelphi Road 
College Park, 20740-6001 

E-mail: ogis@nara.gov Telephone: 301-837-1996 
Facsimile: 301-837-0348 
Toll-free: 1-877-684-6448 you have any questions concerning this matter, you may contact Brady Kiehm 
(202) 622-4068. 
Sincerely, 

cc: Disclosure Branch