U.S. DEPARTMENT OF THE TREASURY 

FREEDOM OF INFORMATION ACT 

ANNUAL REPORT TO THE ATTORNEY GENERAL 

FOR FISCAL YEAR 2004 

 Disclosure Services 

February 1, 2005 
2

DEPARTMENT OF THE TREASURY 

The Departmental Offices 

Alcohol and Tobacco Tax and Trade Bureau 

Office of the Comptroller of the Currency 

Bureau of Engraving and Printing 

Financial Management Service 

Internal Revenue Service 

United States Mint 

Bureau of the Public Debt 

Office of Thrift Supervision 

Treasury Inspector General for Tax Administration 

Financial Crimes Enforcement Network 
3

U.S. DEPARTMENT OF THE TREASURY 

FREEDOM OF INFORMATION ACT ANNUAL REPORT 

FOR FISCAL YEAR 2004 

CONTENTS 

I. Basic Information Regarding Report 

II. How to Make a FOIA Request 

III. Definition of Terms 

IV. Exemption 3 Statutes 

V. Initial FOIA/PA Access Requests 

VI. Appeals of Initial Denials of FOIA/PA Requests 

VII. Compliance with Time Limits/Status of Pending Requests 

VIII. Additional Information/Explanation 

IX. Costs/FOIA Staffing 

X. Fees 

XI. FOIA Regulations 

I. BASIC INFORMATION REGARDING REPORT. 

This is the Fiscal Year 2004 FOIA Report for the Department of the Treasury. For purposes of 

administering the FOIA, the Department is divided into 10 bureaus. Each bureau is responsible 

for those records under its control, and each bureau will post its report on its own web site. 

Disclosure Services prepared the report in collaboration with the bureau FOIA Officers. 
4

Questions about the report may be directed to: 

Alana Johnson, Departmental Disclosure Officer 

Disclosure Services 

Ph: 202/622-0930; Fax: 202/622-3895 

Address: 

FOIA Request 

Disclosure Services 

Department of the Treasury 

Washington, DC 20220 

Treasury Department FOIA Home Page: www.treas.gov/foia/ 

Paper copies of this report may be obtained by contacting Disclosure Services 

or by downloading from the Treasury FOIA website at: 

http://www.treas.gov/foia/reports/index.html, “FY 2004 FOIA Report to the Attorney 

General.”

II. How To Make A FOIA Request for Treasury Department records. 

The Department of the Treasury’s Guide to Accessing Treasury Records is available at 

www.treas.gov/foia/, or by contacting Disclosure Services, as described above. 
5

 

II.A. Names, addresses, and numbers of Treasury bureau FOIA officers. 

Departmental Offices (DO) 

Alana Johnson 

Disclosure Services 

Ph: 202/622-0930 

Fax: 202/622-3895 

Address: 

FOIA Request 

Department of the Treasury 

Washington, DC 20220 

 

Comptroller of the Currency (CC)

Frank Vance 

Ph: 202/874-4700 

Fax: 202/874-5274 

Address: 

Disclosure (FOIA) Office 

Washington, DC 20219 

Alcohol and Tobacco Tax and Trade 

 Bureau (TTB)

Helen Belt 

Ph: 202/927-2400 

Fax: 202/927-8525 

Address: 

FOIA OFFICE 

650 Massachusetts Avenue, NW 

Suite 5000 

Washington, DC 20226 

 

Bureau of Engraving & Printing (BEP)

Patricia Warden 

Ph: 202/874-2582 

Fax: 202/874-3529 

Address: 

FOIA OFFICE 

Room 646 PD 

14th & C Streets, SW 

Washington, DC 20228 

Financial Management Service (FMS)

Tom Longnecker 

Ph: 202/874-6837 

Fax: 202/874-7184 

Address: 

Disclosure Branch 

401 14th Street, SW 

Washington, DC 20227

 

Bureau of the Public Debt (BPD)

Denise Hofmann 

Ph: 304/480-7928

Fax: 304/480-7722 

Address: 

FOIA Request 

200 3rd Street 

Parkersburg, West Virginia 26101 
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Internal Revenue Service (IRS)

Maureen Sapero 

Ph: 202/927-7425 

Fax: 202/622-5165 

Address: 

FOIA Request 

HQ Disclosure Office 

1111 Constitution Ave., NW, Rm. 1571 

Washington, DC 20224 

Office of Thrift Supervision (OTS)

Dirk Roberts 

Ph: 202/906-7631 

Fax: 202/906-6353 

Address: 

FOIA Branch 

1700 G Street, NW 

Washington, DC 20552

United States Mint (Mint)

Kathleen Saunders-Mitchell 

Ph: 202/354-7292 

Fax: 202/756-6100 

Address: 

FOIA Request 

801 9th Street, NW – 8th Floor 

Washington, DC 20220

Treasury Inspector General for 

Tax Administration (TIGTA) 

Amy P. Jones 

Ph: 202/927-7044 

Fax: 202/622-3339 

Address: 

FOIA Request 

TIGTA Chief Counsel 

1125 15TH Street, NW, Suite 700 

Washington, DC 20005

Financial Crimes Enforcement Network 

(FinCEN) 

Gregory Smith 

Ph: 703/905-5034 

Fax: 703/905-3684 

Address: 

FOIA Request 

PO Box 39 

Vienna, VA 22183 

 

 

II.B. Brief description of Treasury Department’s response-time ranges. 

For a breakdown of each bureau’s response times, see Section VII of this report, “Compliance with 

Time Limits/Status of Pending Requests.” 

 
7

II.C. Brief description of why some requests are not granted. 

The most common reasons reported by the bureaus regarding why requests for records could not 

be granted were: (1) records did not exist; (2) procedural requirements were not followed; (3) the 

records reflected the internal practices involved in investigations or inspections; (4) the records 

contained confidential taxpayer information and other statutorily protected information; and (5) the 

records contained contractor confidential and proprietary commercial information. Others: 

protecting personal privacy; deliberative process privilege. 

III. Definition of Terms. 

A. Agency-specific: 

 

BEP Bureau of Engraving and Printing 

BPD Bureau of the Public Debt 

DO Departmental Offices 

FinCEN Financial Crimes Enforcement Network 

FMS Financial Management Service 

IRS Internal Revenue Service 

Mint United States Mint 

OCC Office of the Comptroller of the Currency 

OTS Office of Thrift Supervision 

TIGTA Treasury Inspector General (Tax Administration) 

TTB Alcohol and Tobacco Tax and Trade Bureau 

B. Basic Terms Used in This Report 

1. FOIA/PA request -- Freedom of Information Act/Privacy Act request. A FOIA request is 

generally a request for access to records concerning a third party, an organization, or a particular 

topic of interest. A Privacy Act request is a request for records concerning oneself; such requests 

are also treated as FOIA requests. (All requests for access to records, regardless of which law is 

cited by the requester, are included in this report.) 

2. Initial Request -- a request to a federal agency for access to records under the Freedom of 

Information Act. 

3. Appeal -- a request to a federal agency asking that it review at a higher administrative level a 

full denial or partial denial of access to records under the Freedom of Information Act, or any other 

FOIA determination such as a matter pertaining to fees. 
8

4. Processed Request or Appeal -- a request or appeal for which an agency has taken a final action 

on the request or the appeal in all respects. 

5. Multi-track processing -- a system in which simple requests requiring relatively minimal review 

are placed in one processing track and more voluminous and complex requests are placed in one or 

more other tracks. Requests in each track are processed on a first-in/first-out basis. A requester 

who has an urgent need for records may request expedited processing (see below). 

6. Expedited processing -- an agency will process a FOIA request on an expedited basis when a 

requester has shown an exceptional need or urgency for the records which warrants prioritization 

of his or her request over other requests that were made earlier. 

7. Simple request -- a FOIA request that an agency using multi-track processing places in its fastest 

(non-expedited) track based on the volume and/or simplicity of records requested. 

8. Complex request -- a FOIA request that an agency using multi-track processing places in a 

slower track based on the volume and/or complexity of records requested. 

9. Grant -- an agency decision to disclose all records in full in response to a FOIA request. 

10. Partial grant -- an agency decision to disclose a record in part in response to a FOIA request, 

deleting information determined to be exempt under one or more of the FOIA's exemptions: or a 

decision to disclose some records in their entireties, but to withhold others in whole or in part. 

 

11. Denial -- an agency decision not to release any part of a record or records in response to a 

FOIA request because all the information in the requested records is determined by the agency to 

be exempt under one or more of the FOIA's exemptions, or for some procedural reason (such as 

because no record is located in response to a FOIA request). 

12. Time limits -- the time period in the Freedom of Information Act for an agency to respond to a 

FOIA request (ordinarily 20 working days from proper receipt of a "perfected" FOIA request). 

13. "Perfected" request -- a FOIA request for records which adequately describes the records 

sought, which has been received by the FOIA office of the agency or agency component in 

possession of the records, and for which there is no remaining question about the payment of 

applicable fees. 

14. Exemption 3 statute -- a separate federal statute prohibiting the disclosure of a certain type of 

information and authorizing its withholding under FOIA subsection b)(3). 
9

15. Median number -- the middle, not average, number. For example, of 3, 7, and 14, the median 

number is 7. 

16. Average number -- the number obtained by dividing the sum of a group of numbers by the 

quantity of numbers in the group. For example, of 3, 7, and 14, the average number is 8. 

IV. Exemption 3 Statutes Relied on by the Department During Current Fiscal Year. 

 

STATUTE TYPE OF INFORMATION UPHELD BY COURTS 

5 U.S.C. 7114 Delineates the rights and duties of a labor organization 

which is the exclusive representative of the employees in 

the unit it represents. 

Dublin v. Dept. of the Treasury,

555 F. Supp. 408, 412 (N.D. Ga. 

1981), aff’d, 697 F.2d 1093 

(unpublished table decision); 

NTEU v. OPM, No. 76-695, slip 

op at 49 (D.D.C. July 9, 1979) 

41 U.S.C. 253b(m) Technical proposals not incorporated into contracts. Hornbostel v. Dept. of the 

Interior, 305 F. Supp. 2d 21 

(D.D.C. 2003) 

18 U.S.C. 701 Official Badges, identification cards. Prohibits the 

reproduction of official identification media. Used to 

withhold copies of the IRS employee identification badges 

and pocket commissions. 

Not litigated 

26 U.S.C. 6103 Confidentiality of Returns and Return Information: 

Prohibits the disclosure of (1) tax returns and return 

information of 3rd party taxpayers (section 6103(a)); (2) 

the standards used for selection of returns for examination 

(section 6103(b)(2)) ; and (3) a requester’s own return 

information if the release would seriously impair federal 

tax administration (section 6103(e)(7)). 

Church of Scientology v. IRS, 

484 U.S. 9 (1987); Aronson v. 

IRS, 973 F.2d 962 (1st Cir. 1992); 

Stebbins v. Sullivan, No. 90-

5361, slip op. at 1 (D.C. Cir. July 

22, 1992); Wishart v. 

Commissioner, C-97-20614-SW 

(N.D. Cal., decided August 6, 

1998); Chamberlain v. Kurtz, 589 

F. 2d at 827 (5th Cir.). 

26 U.S.C. 6105 Internal Revenue Code section 6105 states that tax 

convention information shall not be disclosed, except as 

specifically stated in Internal Revenue Code Section 

6105(b). 

Tax Analysts v. IRS, No. 99-0372, 

2002 WL 1791162 (D.D.C. Aug. 

6, 2002) 

31 U.S.C. 5319 Bank Secrecy Act Records: Prohibits the disclosure of 

records. Generally used to withhold Currency 

Transaction Reports. Office of Thrift Supervision 

Criminal Referral Form. 

Small v. IRS, 820 F. Supp. 163 

(D.N.J. 1992) 
10

Rule 6(e) Part of the Federal Rules of Criminal Procedure X Grand 

Jury Secrecy: regulates matters occurring before the 

Grand Jury. Used to withhold records used in Grand Jury 

proceedings. 

Fund for Constitutional Gov’t v. 

National Archives & Records 

Service, 656 F. 2nd 856, 867 (D.C. 

Cir. 1981); Walston v. U.S. 

Department of Justice, 799 F. 

Supp. 193, 195 (D.D.C. 1992) 

31 U.S.C. § 

5318(g) 

Office of Thrift Supervision Criminal Referral Form Lee v. Bankers Trust Co., 166 

F.3d 540 (2d Cir. 2000); Cotton 

v. PrivateBank and Trust Co., 

235 F. Supp.2d 809 (N.D. Ill. 

2002)

12 U.S.C. § 1829b Currency Transaction Reports, Foreign Bank Account 

Reports, Currency and Monetary Instrument Reports, 

Suspicious Activity Reports, and Registration of Money 

Services Businesses. 

Not litigated. 

12 U.S.C. 1951-

1959 

Currency Transaction Reports, Foreign Bank Account 

Reports, Currency and Monetary Instrument Reports, 

Suspicious Activity Reports, and Registration of Money 

Services Businesses. 

Not litigated.

31 U.S.C. 5311-

5331 

Currency Transaction Reports, Foreign Bank Account 

Reports, Currency and Monetary Instrument Reports, 

Suspicious Activity Reports, and Registration of Money 

Services Businesses. 

Not litigated.
11

V. Initial FOIA/PA Access Requests. 

 A. Number of initial requests. 

Bureau Number of 

Requests 

Pending as of End of 

Preceding Year 

Number of 

Requests 

Received in 

Current Year 

Number of 

Requests 

Processed in 

Current Year 

Number of 

Requests 

Pending as of 

End of 

Current Year 

*DO 1,412 1,410 1,114 1,708

TTB 52 223 201 74

OCC 16 8,350 8,352 14

BEP 7 108 114 1

FMS 3 534 529 8

IRS 4,096 51,423 51,985 3,534

Mint 3 73 67 9

BPD 1 90 91 0

OTS 100 1,755 1,829 26

TIGTA 24 279 256 47

*FinCEN 58 91 32 117

 

 

TOTAL 5,772 64,336 64,570 5,538 

*Note: Effective October 1, 2003, FinCEN became a bureau for FOIA purposes. Prior to 

that date, FinCEN was part of DO. DO had 1,470 pending requests at the close of FY 

2003, and 58 of those requests were FinCEN’s. Therefore, 58 requests have been 

subtracted from DO’s total pending requests for FY 2003. 
12

B. Disposition of initial requests (continued on next page) 

Bureau Total 

Grants 

Total 

Partial 

Grants 

Total 

Denials

No 

Records

Referrals Request 

Withdrawn 

FeeRelated 

Reason 

Records 

not 

Reasonably 

Described 

DO 96 407 24 50 319 32 30 0

TTB 43 12 12 65 16 10 0 0

OCC 7,911 33 27 175 127 43 2 7

BEP 48 37 0 17 5 3 1 1

FMS 102 16 2 312 22 3 11 8

IRS 20,272 2,710 430 15,404 1,633 350 0 0

Mint 30 12 1 5 4 5 3 1

BPD 22 9 3 5 19 3 0 2

OTS 1,567 78 16 17 7 61 2 2

TIGTA 11 99 30 25 3 5 0 0

FinCEN 12 0 6 1 0 0 0 0

TOTAL 30,114 3,413 551 16,076 2,155 515 49 21
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B. Disposition of Initial Requests (continued from previous page) 

Bureau Not a Proper 

FOIA 

Request 

Not an 

Agency 

Record 

Duplicate Lack of ID or 

3rd Party 

Authorization

Closed 

Administratively

DO 50 18 0 0 88

TTB 26 12 1 0 4

OCC 1 4 0 0 22

BEP 1 1 0 0 0

FMS 6 0 7 40 0

IRS 8,229 0 0 0 2,957

Mint 2 0 2 0 2

BPD 9 15 0 0 4

OTS 0 15 0 0 64

TIGTA 76 7 0 0 0

FinCEN 0 0 0 0 13

TOTAL 8,400 72 10 40 3,154 
14

a. Number of times each FOIA exemption used: 

 

Bureau (1) (2) (3) (4) (5) (6) (7)(A) (7)(B) (7)(C) (7)(D) (7)(E) (7)(F) (8) (9)

DO 16 31 199 233 137 226 8 0 61 3 5 0 0 0

TTB 0 4 14 8 4 9 1 0 0 0 0 0 0 0

OCC 0 0 0 9 11 9 0 0 5 0 0 0 27 0

BEP 0 7 0 16 2 12 0 0 0 0 1 0 0 0

FMS 0 0 7 2 3 6 0 0 1 0 0 0 0 0

IRS 1 0 0 0 0 0 0 0 964 91 1,208 13 0 0

Mint 0 2 0 3 8 13 0 0 0 0 2 0 0 0

BPD 0 1 0 3 4 8 0 0 0 0 0 0 0 0

OTS 0 3 1 80 18 65 1 3 1 0 1 0 42 0

TIGTA 0 9 39 0 15 6 6 0 108 5 6 0 0 0

FinCEN 0 0 3 0 1 0 0 0 0 0 2 0 0 0

TOTAL 17 57 263 354 203 354 16 3 1,140 99 1,225 13 69 0 
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VI. Appeals of initial denials of FOIA/PA requests (continued on next page) 

Bureau Number of 

Appeals 

Received in 

Current 

Year 

Number of 

Appeals 

Processed in 

Current 

Year

Number of

Appeals 

Completely 

Upheld in 

Current Year

Number of 

Appeals 

Partially 

Reversed in 

Current Year 

Number of 

Appeals 

Completely 

Reversed

DO 11 5 3 0 0

TTB 1 0 0 0 0

OCC 5 5 3 2 0

BEP 7 7 3 1 3

FMS 27 27 24 0 3

IRS 288 413 221 16 2

Mint 9 4 0 0 1

BPD 6 6 5 1 0

OTS 14 13 8 4 0

TIGTA 15 19 6 6 0

FinCEN 5 5 5 0 0

TOTAL 388 504 278 30 9
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4. Other reasons for non-disclosure on appeals (Continued from previous page) 

Bureau No 

Records

Referrals WithdrawnFeeRelatedRecords 

Not 

reasonably 

Described

Not a 

Proper 

FOIA or 

Appeal

Not an 

Agency 

Record

Duplicate 

Request

Administratively

Closed 

DO 2 0 0 0 0 0 0 0 0

TTB 0 0 0 0 0 0 0 0 0

OCC 0 0 0 0 0 0 0 0 0

BEP 0 0 0 0 0 0 0 0 0

FMS 0 0 0 0 0 0 0 0 0

IRS 72 0 2 1 8 58 5 2 26

Mint 0 0 2 0 0 0 0 1 0

BPD 0 0 0 0 0 0 0 0 0

OTS 0 0 0 1 0 0 0 0 0

TIGTA 3 0 1 0 0 1 0 2 0

FinCEN 0 0 0 0 0 0 0 0 0

TOTAL 77 0 5 2 8 59 5 5 26
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a. Number of times each FOIA exemption was used in an appeal 

 

Bureau (1) (2) 3) (4) (5) (6) (7)(A) (7)(B) (7)(C) (7)(D) (7)(E) (7)(F) (8) (9) 

DO 0 0 0 2 0 1 0 0 0 0 0 0 0 0

TTB 0 0 0 0 0 0 0 0 0 0 0 0 0 0

OCC 0 0 1 1 0 1 1 0 2 2 1 1 3 0

BEP 0 1 0 1 1 0 0 0 0 0 1 0 0 0

FMS 0 0 1 0 0 0 0 0 0 0 0 0 0 0

IRS 0 0 25 0 14 15 3 0 5 1 2 0 0 0

Mint 0 0 0 0 0 0 0 0 0 0 0 0 0 0

BPD 0 1 0 1 1 2 0 0 0 0 0 0 0 0

OTS 0 0 0 3 2 3 0 0 0 0 0 0 3 0

TIGTA 0 1 5 0 2 0 0 0 6 0 0 0 0 0

FinCEN 0 0 0 0 0 0 0 0 0 0 0 0 0 0 

TOTAL 0 3 32 8 20 22 4 0 13 3 4 1 6 0 
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VII. Compliance with time limits/status of pending requests 

A. Median Time for Processing Requests 

 * Simple request limited to the Office of Tax Policy 

Bureau 

 

Simple Requests

 

Complex Requests

 Requests Accorded 

Expedited Processing

Number 

of 

Requests 

Processed 

Median 

Number of 

Days to 

Process 

Number 

of 

Requests 

Processed

Median 

Number of 

Days to 

Process 

Number 

of 

Requests 

Processed 

Median 

Number of 

Days to 

Process 

DO* 332 2 782 172 0 0

TTB 201 78 0 0

OCC 322 10 8,030 50 0 0

BEP 69 4 44 60 1 5

FMS 529 8 0 0

IRS 51,985 21 0 0

Mint 67 15 0 0

BPD 91 4.33 0 0

OTS 1,827 15 2 10

TIGTA 256 172 0 0

FinCEN 32 99 0 0

 TOTAL 723 N/A 63,844 N/A 3 N/A
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B. Status of pending requests 

Bureaus Number of Requests Pending as 

of End of Fiscal Year 

Median Number of Days 

Pending 

DO 1,708 532

TTB 74 115

OCC 14 166

BEP 1 0

FMS 8 16

IRS 3,534 20

Mint 9 170

BPD 0 0

OTS 26 78

TIGTA 47 104

FinCEN 117 328

TOTAL 5,538 N/A

VIII. Additional Information/Explanation. 

The Department of the Treasury received 12 requests for expedited processing and processed 3 

requests on an expedited basis. The median number of days to process these requests was 7 days. 
20

IX. Costs/FOIA Staffing 

Bureaus Staffing Levels Total Costs 

(staff and resources combined) 

Number of 

Full Time 

Personnel 

Number of 

Personnel 

with Part 

Time or 

Occasional 

FOIA Duties 

(in Total 

Work-Years) 

Total 

Number 

of 

Personnel 

(in WorkYears) 

FOIA 

Processing 

(including 

appeals) 

Litigationrelated 

activities 

Total Costs 

DO 4 13.04 17.04 645,635.00 105,629.00 751,264.00

TTB 1 .55 1.55 60,614.00 0 60,614.00

OCC 7 1 8 596,848.00 0 596,848.00

BEP 1 1 2 227,818.00 0 227,818.00

FMS 0 .85 .85 79,545.00 0 79,545.00

IRS 12 92 104 10,973,734.00 277,014.00 11,250,748.00

Mint 1 0 1 87,229.00 0 87,229.00

BPD 1 .20 1.20 115,000.00 0 115,000.00

OTS 2 1.40 3.40 255,096.00 2,990.00 258,086.00

TIGTA 5 .75 5.75 433,018.00 442.00 433,460.00

FinCEN 1 .10 1.10 102,500.00 22,500.00 125,000.00

TOTAL 35 110.89 145.89 13,577,037.00 408,575.00 13,985,612.00 

X. FOIA Fees 

FOIA Fees 

Total Fees collected Percentage of Total Costs 

TOTAL $472,323.00 3.38% 

XI. Treasury Department FOIA Implementing Regulations. 

 

 The Department’s FOIA regulations can be found at 31 CFR Part 1, Subpart A. The 

regulations can be accessed at: www.treas.gov/foia/foiaregs.pdf.