1.3

1.4

1.5

Testimony or the production of documents in court.

Regulations not applicable to official requests.

Waiver of regulations.

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: §§ 1.1 to 1.11 issued under R. S. 161, as amended, sec. 3, 60 Stat. 238; 5 U. S. C. 22, 1002.

SOURCE: §§ 1.1 to 1.11 appear at 13 F. R. 9328, Dec. 31, 1948, except as otherwise noted. SUBPART A-DISCLOSURE OF OFFICIAL INFOR

MATION AND TESTIMONY IN COURT

§ 1.1 Treasury records or other offcial documents not to be withdrawn.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account, document, or other official instrument in writing, or any exhibit attached, or pertaining thereto, shall be withdrawn from the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 25, D. C. 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 25, D. C. 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, made available to persons properly and directly concerned.

are

(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 25, D. C. The request shall clearly state the information desired and must set forth the interest of the applicant in the subject matter and the purpose for which the information is desired. If the applicant is an agent or attorney acting for another, he will attach to the application evidence of his authority to act for his principal. If such evidence is satisfactory, such agent or attorney will be given access to any record to which his principal would be given access.

(g) Determination of application for information. The determination as to whether the information requested is

available for disclosure in any particular case will be made by the Administrative Assistant to the Secretary (or the Secretary of the Treasury, the Under Secretary, an Assistant Secretary, the Fiscal Assistant Secretary, or the General Counsel). As a general rule, the request for information will be determined on the basis of the nature of the interest of the person making the request and the character of the information desired. If in a particular case the Administrative Assistant to the Secretary (or the Secretary of the Treasury, the Under Secretary, an Assistant Secretary, the Fiscal Assistant Secretary, or the General Counsel) determines that a request for information must be refused, prompt notice of the refusal will be given to the applicant, together with a simple statement of the grounds for such refusal.

(h) Manner in which information is available. Whenever the Administrative Assistant to the Secretary (or the Secretary of the Treasury, the Under Secretary, an Assistant Secretary, the Fiscal Assistant Secretary, or the General Counsel) determines that a matter of official record is available for disclosure in a particular case, a copy of said official record will be furnished the party requesting the same, or the officer passing upon the request may, in his discretion, allow a personal inspection of the official record in question at the place where the document is normally kept. A reasonable fee may, in the discretion of the Administrative Assistant to the Secretary (or the Secretary of the Treasury, the Under Secretary, an Assistant to the Secretary, the Fiscal Assistant Secretary, or the General Counsel), be charged for furnishing copies of official records or other documents.

[13 F. R. 9328, Dec. 31, 1948, as amended at 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.

§ 1.5 Waiver of regulations. The provisions of §§ 1.1 to 1.3 may be waived in proper cases by the Secretary, the Under Secretary, or an Assistant 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