FOIA/PA Frequently Asked Questions

Q: What will most likely delay the processing of a request?
A: Delays can be caused by lack of verification of identity for records maintained about you; failure to provide a fee agreement; lack of signature (needed even on requests sent by fax); addressing a request to the wrong bureau; or an inadequate description of the records sought. See 31 CFR §1.5(b), "Form of a Request."

Q: What if I cannot specify exactly where the records are located but I have some information?
A: Include all the information you have about the records to which you want access. If you wish access to records maintained about you, you should state why such records may exist in TTB, and where, if known. However, you should be prepared for an interim letter or phone call if an office still has trouble determining the exact location of records. Before submitting your request, a phone call to the office or browsing our site may provide the information you need. With respect to contract records, solicitation and winning bid records are sometimes available to the public.

Q: How do I know when a FOIA request is needed?
A: Some procurement information (procurement forecasts, the winning bid, etc.) is available to the public, while specific contract records must be requested under the FOIA. Check first with the Chief, Regulations and Rulings Division.

Q: Will the FOIA allow me to see records on my neighbor/coworker who is being investigated by the TTB?
A: No. Exemption 7 (C) of the FOIA protects the personal privacy of individuals whose names may appear in law enforcement files. If a Treasury office has issued a report after a particular investigation, a FOIA requester may obtain a copy of the report that has been determined releasable to all requesters. Exemption 6 protects the personal privacy of individuals whose names may appear in other files. With respect to IRS tax audits, an individual taxpayer's tax information is always confidential, and such records are not releasable to anyone other than the taxpayer or his/her authorized representative.

Q: Why should a request sent by fax also contain my signature?
A: Treasury's regulations implementing the FOIA require a signature in writing on a FOIA request for TTB records, whether sent by mail or by fax. The signature serves to validate the stated fee agreement and, when Privacy Act records are requested, allows comparison of signatures with personal identification documents.

Q: Why should I send my request to the specific Disclosure Officer and not one office in TTB?
A: TTB conducts its FOIA/PA operations on a centralized basis. The Regulations and Rulings Division is responsible for the agency’s Disclosure Services and Records Management Program. This means that RPD maintains an index of records on subject matter for which TTB has records. Each TTB office has FOIA/PA functions and responsibilities within the organization. The Disclosure Officer coordinates all FOIA/PA requests and ensures that requests are forwarded to the appropriate office for a response. Therefore, sending a request to the Disclosure Officer saves time.

Q: What Federal laws does TTB enforce concerning tobacco products?
A: In general, TTB enforces Chapter 52 of the Internal Revenue Code (Title 26 of the United States Code). Chapter 52 of the Internal Revenue Code deals mainly with (1) the Federal excise taxes on tobacco products and cigarette papers and tubes and (2) other requirements, such as permits required for engaging in business related to the manufacture, importation and other operations involving such products.

Q: Where would I find rules for disclosing certain specific matters concerning TTB?
A: The Code of Federal Regulations (27 CFR) explains the rules for disclosing certain specified matters in section 70.802 (a) through (g). See link to 27 CFR Subpart 1 – section 70.802.

Q: Why should requests for tax records go to the Internal Revenue Service (IRS) when the Secretary of the Treasury is authorized by law to make tax assessments?
A: The Internal Revenue Code (Title 26) at §7701(a)(11) explains the use of the terms "Secretary of the Treasury" and "Secretary", which are used throughout the Code. The latter term is defined as meaning the Secretary of the Treasury "or his delegate." The Secretary of the Treasury, by special delegation authority, has ordered that the Commissioner of the Internal Revenue Service shall be responsible for all matters relating to the administration and enforcement of the internal revenue laws. Therefore, all tax records are under the custody of the IRS.