(iii) The date of the request and the date of the letter denying the request, and (iv) A request that the Commissioner consider the denial.

The appeal will be promptly considered by the Commissioner and the request either granted or denied by the Commissioner or referred by him to the Secretary for determination. The appellant will be notified of the determination by mail, and such determination shall be final.

(10) Judicial review. If the request is denied upon appeal pursuant to subparagraph (9) of this paragraph, or if no determination is made on the appeal within 30 days after filing, the appellant may commence an action in a U.S. district court pursuant to 5 U.S.Č. 552(a)(3). The statute authorizes an action only against the agency. With respect to records of the Internal Revenue Service, the agency is the Internal Revenue Service, not an officer or employee thereof. Service of process in such an action shall be in accordance with the Federal Rules of Civil Procedure (28 U.S.C. App.) applicable to actions against an agency of the United States. Where provided in such Rules, delivery of process upon the Internal Revenue Service must be directed to the Commissioner of Internal Revenue: Attention: CC:OP:OS, 1111 Constitution Avenue NW., Washington, D.C. 20224. The district court will determine the matter de novo, and the burden will be upon the Internal Revenue Service to sustain its action in not making the requested records available.

(d) Rules for disclosure of certain specified matters-(1) Inspection of certain tax returns. The inspection of certain returns is governed by the provisions of the internal revenue laws and rules promulgated by the President or by the Secretary of the Treasury and approved by the President pursuant to such provisions. See section 6103 and the regulations thereunder in Part 301 of this chapter (Procedure and Administration Regulations).

(2) Information as to persons filing income tax returns. Information as to whether any person has filed an income tax return for a particular taxable year will be furnished to an inquirer. See section 6103(f).

(3) [Deleted]

(4) Record of seizure and sale of real estate. Record 21, "Record of seizure and sale of real estate", is open for public inspection in offices of district directors and copies are furnished upon application, as provided in § 301.9000-1(e) of this chapter. However, Record 21 does not list real estate seized for forfeiture under the internal revenue laws (see sec. 7302).

(5) Public lists of employers making returns under the Federal Unemployment Tax Act. Information as to whether an employer has made an annual return on Form 940 under the Federal Unemployment Tax Act (chapter 23 of the Code) will be furnished to an inquirer as provided in §§ 301.6103(f)-1 and 301.6106-1 of this chapter. See sections 6103(f) and 6106.

(6) Information returns of certain tax-exempt organizations and certain_trusts. Information furnished on Form 990, Form 1041-A, and on the Annual Report by private foundations pursuant to sections 6033, 6034, and 6056, which are filed after December 31, 1969, is available for public inspection for a 4-year period. This information shall be available for public inspection in the office of the Director, Public Information Division. Internal Revenue Service, 1111 Constitution Avenue NW., Washington, D.C. 20224, as well as in the office of a district director or Director of the Mid-Atlantic Regional Service Center. See section 6104(b) and § 301.6104-2 of this chapter.

(7) Applications of certain organizations for tax exemption. Applications, and certain papers submitted in support of such applications, filed by organizations described in section 501 (c) or (d) and determined to be exempt from taxation under section 501(a) are open to public inspection in the Office of the Director, Public Information Division, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, D.C. 20224. Copies of such applications filed after September 2, 1958, are open to public inspection in the offices of district directors. See section 6104(a) and § 301. 6104-1 of this chapter.

(8) Accepted offers in compromise (i) Income, profits, estate, or gift tax. For a period of 1 year, a copy of the Abstract and Statement for each accepted offer in compromise in respect of income, profits, capital stock, estate, or gift tax liability is made available for inspection (a) in the Office of the Director, Public Information Division, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, D.C. 20224, when the offer covers a liability of $5,000 and over, and (b) in the office of the appropriate district director when the offer covers a liability of less than $5,000. See 26 CFR (1939) 458.313 (17 F.R. 7688); $301.6103(a)-1(j) of this chapter; and section 10 of Rev. Proc. 64-44 (C.B. 1964-2, 974, 979).

(ii) Alcohol and tobacco. For each offer in compromise submitted and accepted pursuant to section 7122 in any case arising under subtitle E of the Code (relating to alcohol, tobacco, and certain other excise taxes); pursuant to section 7 of the Federal Alcohol Administration Act (27 U.S.C. 207) in any case arising under that Act; or in connection with property seized under title 1 of the Gun Control Act of 1968 (18 U.S.C., chapter 44), a copy of the Abstract and Statement relating to the offer will be available for public inspection, for a period of 1 year from the date of acceptance, in

(a) The office of the assistant regional commissioner (alcohol, tobacco, and firearms) who received the offer and in the office of the district director for the internal revenue district in which the offer was submitted, in the case of offers accepted pursuant to the Code or title 1 of the Gun Control Act of 1968, or (b) The office of the assistant regional commissioner (alcohol, tobacco, and firearms) who received the offer, in the case of offers accepted pursuant to the Federal Alcohol Administration Act.

Information will not be disclosed, however, concerning any trade secrets, processes, operations, style of work, or apparatus, or confidential data or any other matter within the prohibition of 18 U.S.C. 1905.

(9) Information regarding liquor permits—(i) Applications for permits. Information with respect to the handling of applications for basic permits under the Federal Alcohol Administration Act (27 U.S.C. 204), operating permits under section 5171, and industrial use permits under section 5271 is maintained for public inspection in the offices of assistant regional commissioners (alcohol, tobacco, and firearms) until the expiration of 1 year following final action on such applications. See 27 CFR 1.59.

(ii) Card index record of permits. A current card index record for

(a) All persons to whom industrial use permits have been issued pursuant to section 5271,

(b) All proprietors of distilled spirits plants to whom operating permits have been issued pursuant to section 5171 to cover distilling for industrial use, bonded warehousing of spirits for industrial use, or denaturing of spirits, and

(c) All applicants for such industrial use and operating permits,

is available for public insection in the offices of assistant regional commissioners (alcohol, tobacco, and firearms).

(10) List of plants and permittees. Upon request, the assistant regional commissioner (alcohol, tobacco, and firearms) will furnish a list of any type of qualified proprietor or permittee located in his region.

(11) Information relating to certificates of label approval for distilled spirits, wine, and malt beverages. Upon written request, the Director, Alcohol, Tobacco, and Firearms Division, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, D.C. 20224, will furnish information as to the issuance, pursuant to section 5(e) of the Federal Alcohol Administration Act (27 U.S.C. 205(e)) and 27 CFR Part 4, 5, or 7, of certificates of label approval or of exemption from label approval, for distilled spirits, wine, or malt beverages. The request must identify the class and type and brand name of the product and the name and address of the bottler or importer thereof or of the person to whom the certificate was issued. The person making the request may obtain reproductions or certified copies of such certificates upon payment of the established fees prescribed by paragraph (c) (5) of this section. Information will not be disclosed, however, concerning any trade secrets, processes, operations, style of work, or apparatus, or confidential data or any other matter within the prohibition of 18 U.S.C. 1905.

(12) State liquor, tobacco, firearms, and explosive cases. Assistant regional commissioners (alcohol, tobacco and firearms) or the Director, Alcohol, Tobacco and Firearms Division, may, in the interest of Federal and State law enforcement, upon receipt of demands or requests of State authorities, and at the expense of the State, authorize investigators and other employees under their supervision to attend trials and administrative hearings in liquor, tobacco, firearms, or explosives cases in which the State is a party, produce records, and testify as to facts coming to their knowledge in their official capacities: Provided, That such production or testimony will not divulge information contrary to section 7213, nor divulge information subject to the restrictions in section 5848. See also § 301.9000-1(f) of this chapter and 18 U.S.C. 1905.

(13) Excess profits tax relief; publication of allowances. There is published from time to time in the FEDERAL REGISTER the information specified in section 6105 relative to excess profits tax relief allowed particular taxpayers. See § 301.6105-1 of this chapter.

(14) Publication of statistics of income. Statistics with respect to the operation of the income tax laws are published annually in accordance with section 6108 and § 301.6108-1 of this chapter.

(e) Other disclosure procedures. For procedure to be followed by officers and employees of the Internal Revenue Service upon receipt of a request or demand for certain internal revenue records or information the disclosure procedure for which is not covered by this section, see § 301.9000-1 of this chapter.

Subpart 2-Internal Revenue Service, Law Enforcement

Intelligence Files

Subcommittee Analysis

In addition to three existing law enforcement files, an IRS Intelligence Division Information Retrieval System was being implemented at the time of submission of the Treasury response. The system is to consist of 2 parts; automated indices to the District Background Files, and a National Register. The latter, National Register, portion of the new system is to be made up of information from existing Intelligence Division Files, including the Strike Force Disclosure List, Project 866 Management Information System, and Narco Trafficking Information System.

IRS law enforcement offices did not provide sufficient information to give a clear picture of data bank operations. Answers to some of the questions which were most important to the subcommittee's inquiry were particularly incomplete or unresponsive.

The Intelligence Division Information Retrieval System response was deficient in the following three respects:

(1) The index portion of the System, containing 200,000 names, refers to District Background Files. No specific information as to the nature or content of these files was supplied the Subcommittee.

(2) "Major Racketeer Files" and "Potential Major Racketeer Files" are to be part of the National Register Portion of the Information Retrieval System. The response provided little information as to the nature or content of these data banks.