Subpart B-Payments Under Judgments and Private Relief Acts

1.10 Judgments against the United States. 1.11 Payment of sums appropriated in private relief acts.

AUTHORITY: The provisions of this Part 1 issued under R.S. 161, as amended, sec. 3, 60 Stat. 238; 5 U.S.C. 22, 1002.

SOURCE: The provisions of this Part 1 appear at 13 F.R. 9328, Dec. 31, 1948, unless otherwise noted.

Subpart A-Disclosure of Official Information and Testimony in Court

§ 1.1 Treasury records or other official documents not to be withdrawn.

No record, claim, account, document, or other official instrument in writing, or any exhibit attached, or pertaining thereto, shall be withdrawn from the files of the Department by, or furnished to, any person not an officer or employee of the Department.

§ 1.2

Rules governing access to final opinions or orders, to rules and to official records.

(a) Availability of final opinions or orders and rules. Except as hereinafter stated, all final opinions or orders in the adjudication of cases and all rules (other than those relating solely to the internal management of the Treasury Department) issued by the Office of the Secretary of the Treasury (including the Offices of the Under Secretary, the Assistant Secretaries, the Fiscal Assistant Secretary, the Assistants and Special Assistants to the Secretary, and the Administrative Assistant Secretary) are made available to public inspection at the Treasury Department, Washington, D.C., 20220. This provision shall not

apply, however, to final opinions or orders which are not cited as precedents and which contain information held confidential for one or more of the good causes set forth in paragraph (e) of this section. In view of the nature of their functions, the Office of the General Counsel, the Bureau of Engraving and Printing, the Office of International Finance (except the Division of Foreign Assets Control) the Division of Personnel, the Office of the Technical Staff, the Division of Tax Research, the Office of Administrative Services, the United States Savings Bonds Division, the Office of the Tax Legislative Counsel, and the Office of the Chief Coordinator, Treasury Enforcement Agencies, do not issue any final opinions or orders in the adjudication of cases, nor do they issue any rules (other than those relating solely to the internal management of the Treasury Department.)

(b) Requests for final opinions or orders and rules. Requests to examine the final opinions or orders and rules hereby made available for public inspection shall be addressed to the Administrative Assistant to the Secretary, Treasury Department, Washington, D.C., 20220. Copies of documents made available for public inspection may, in proper cases, be furnished on request.

(c) Availability of official records. Except as to official records relating solely to the internal management of the Treasury Department and except as to official records held confidential for one or more of the good causes set forth in paragraph (e) of this section, all matters of official record in the files of the Office of the Secretary of the Treasury (including the Offices of the Under Secretary, the Assistant Secretaries, the Fiscal Assistant Secretary, the Assistants and Special Assistants to the Secretary, and the Administrative Assistant to the Secretary), the Office of the General Counsel, the Bureau of Engraving and Printing, the Office of International Finance, the Division of Personnel, the Office of the Technical Staff, the Division of Tax Research, the Office of Administrative Services, the United States Savings Bonds Division, the Office of the Tax Legislative Counsel, and the Office of the Chief Coordinator, Treasury Enforcement Agencies, are made available to persons properly and directly concerned.

(d) Classification of official records. The official records made available by paragraph (c) of this section to persons properly and directly concerned may be classified as pertaining to the collection of taxes and the administration of the internal revenue laws, the collection of customs duties and the enforcement of the customs laws, national banks, public debt, the coinage and printing of money, the procurement of Government supplies, finance, the Coast Guard, the disbursement of Government funds, savings bonds, gold, silver, banking, and other monetary matters, both domestic and international, and all other functions of the Treasury Department. In view of the many functions of the bureaus, divisions, and offices in question and in view of the numerous types of official records which are kept in connection with the performance of these functions, it is not practicable to list herein all types of official records in the files of these offices.

(e) Confidential official records. For one or more of the following good causes, certain information in the official records of the bureaus, divisions, and offices enumerated in paragraph (c) of this section is held confidential, and is not available to the public: (1) The information has been submitted in confidence to the Treasury Department; (2) the information relates to a financial matter or some other type of transaction between the Government and an individual or corporation, the disclosure of which would be prejudicial to the individual or corporation involved (such as by aiding a competitor) without furthering the public interest; (3) for security reasons, such as protection against counterfeiting; (4) the information pertains to negotiations with foreign countries, which information, because of its nature or because of an agreement between this Government and the foreign countries concerned, is required to be held confidential; (5) the material is made confidential by law, such as tax returns; or (6) the disclosure of the information would clearly be inimical to the public interest.

(f) Application for information. All requests for information contained in the official records of the bureaus, divisions, and offices enumerated in paragraph (c) of this section shall be addressed to the Administrative Assistant to the Secretary, Treasury Department, Washington,

D.C., 20220. The request shall clear state the information desired and mu set forth the interest of the applicant the subject matter and the purpose f which the information is desired. If t applicant is an agent or attorney acti for another, he will attach to the applic tion evidence of his authority to act f his principal. If such evidence is sati factory, such agent or attorney will given access to any record to which h principal would be given access.

(g) Determination of application f information. The determination as whether the information requested available for disclosure in any particul case will be made by the Administrati Assistant to the Secretary (or the Se retary of the Treasury, the Under Se retary, an Assistant Secretary, the Fisc Assistant Secretary, or the Gener Counsel). As a general rule, the reque for information will be determined the basis of the nature of the intere of the person making the request and th character of the information desired. in a particular case the Administrati Assistant to the Secretary (or the Secr tary of the Treasury, the Under Secr tary, an Assistant Secretary, the Fisc Assistant Secretary, or the Gener Counsel) determines that a request f information must be refused, prompt n tice of the refusal will be given to t applicant, together with a simple stat ment of the grounds for such refusal.

(h) Manner in which information available. Whenever the Administrati Assistant to the Secretary (or the Secr tary of the Treasury, the Under Secr tary, an Assistant Secretary, the Fisc Assistant Secretary, or the Gener Counsel) determines that a matter official record is available for disclosu in a particular case, a copy of said offici record will be furnished the party r questing the same, or the officer passi upon the request may, in his discretic allow a personal inspection of the offici record in question at the place where t document is normally kept. A reasonab fee may, in the discretion of the Admi istrative Assistant to the Secretary ( the Secretary of the Treasury, the Und Secretary, an Assistant to the Secreta the Fiscal Assistant Secretary, or t General Counsel), be charged for fu nishing copies of official records or oth documents.

[13 F. R. 9328, Dec. 31, 1948, as amended 16 F. R. 767, Jan. 27, 1951]

§ 1.3 Testimony or the production of documents in court.

(a) Treasury Department officers and employees are prohibited from testifying in court or otherwise with respect to information obtained as a result of their official capacities, and are prohibited from furnishing official documents in compliance with subpoenas duces tecum, without the prior approval of the Secretary, the Under Secretary, an Assistant Secretary, the Administrative Assistant to the Secretary, or the head of the bureau, office, or division of the Department in which such officer or employee is employed. In cases where the giving of testimony is desired, an affidavit by the litigant or his attorney, setting forth the interest of the litigant and the information with respect to which the testimony of such officer or employee is desired, must be submitted before permission to testify will be granted. Permission to testify will, in all cases, be limited to the information set forth in the affidavit, or to such portions thereof as may be deemed proper.

(b) Where approval to testify or to furnish documents in compliance with a subpoena is not given, the person to whom it is directed shall if possible appear in court and respectfully state his inability to comply in full with the subpoena, relying for his action upon this section.

(c) This section shall not apply to any case in which a bureau, division, or office of the Department has inconsistent regulations.

§ 1.4 Regulations not applicable to official requests.

Sections 1.1 to 1.3 shall not be applicable to official requests of other governmental agencies or officers thereof acting in their official capacities, unless it appears that compliance therewith would be in violation of law, or inimical to the public interest. Cases of doubt should be referred for decision to the Secretary, the Under Secretary, an Assistant Secretary, or the Administrative Assistant to the Secretary.

Subpart B-Payments Under Judgments and Private Relief Acts

§ 1.10 Judgments against the United States.

(a) Persons securing money judgments against the United States, in excess of $100,000 in any one case, in the Court of Claims are required, in order to secure payment, to file original transcripts of such judgments with the Secretary of the Treasury for certification to the Congress for appropriation. Following receipt of an application on the part of the claimant for payment of the amount appropriated by the Congress, the General Accounting Office transmits a certificate of settlement to the Treasury Department. Payment is then made to the claimant by check drawn in the Treasury Department by the Division of Disbursement. A similar procedure applies with respect to such judgments obtained in the Federal district courts, except that papers pertaining to such judgments are filed with the Secretary of the Treasury by the Department of Justice instead of by the claimant.

(b) A procedure similar to that outlined in paragraph (a) of this section is followed with respect to judgments not in excess of $100,000 in any one case except that the necessary documents are filed with the General Accounting Office and no action is taken by the Treasury Department prior to the receipt of a certificate of settlement from the General Accounting Office. After receipt of a certificate of settlement a check payable from a permanent appropriation established for the payment of such judgments is drawn in the Treasury Department by the Division of Disbursement and mailed to the claimant in accordance with the terms of the certificate of settlement.

[23 F. R. 10184, Dec. 24, 1958]

§ 1.11 Payment of sums appropriated in private relief acts.

Persons entitled to payment of sums appropriated in private relief acts should make application for payment to the Treasury Department, Bureau of Accounts, Washington, D.C. 20226. Upon receipt of an application, bearing the signature and mailing address of the beneficiary, the Treasury Department will effect payment.

[29 F.R. 13164, Sept. 23, 1964]