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Chapter 4: Obtaining Documents Under FOIA and Privacy Act
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All of the above types of responses are PURE hogwash. The underlying IRM Sections say nothing about the requirement to
provide proof of a court proceeding, so they are simply stating a policy and not a law or regulation. Below is IRM Section
11.3.6.2 that allows any member of the public to request certified records, and note that it says NOTHING about proving a
court proceeding:
IRM 11.3.6.2 (12-31-2001)
Requesting Certifications
1. Any member of the public may request certification of a document. Requests for
certification should be sent to the office which has custody of the records, i.e., Headquarters,
area, territory or campus.
2. Fees for certification are provided in IRM 11.3.5. There are no fees when certification is
provided for another government agency.
3. The two formal processes for certification (discussed below), require a completed Form
2866. The formal processes for certification, generally, are not required. Instead,
appropriate language acceptable for certifications carried out with an inked stamp is
available. An example of acceptable verbiage for certifications is "AUTHENTIC IRS
REPRODUCTION, per IRC section 6103(p)(2)(C), this photocopy has the same legal status
as if it were the original."
When they play games like this, call the Disclosure Officer on the phone and demand the regulation published in the Federal
Register that that authorizes them to make such a demand. If they can’t produce the regulation or at least a section in the IRM
that documents their “policy”, then they have no basis making any of the claims or demands above and must comply with the
IRM Section that requires them to certify the records. The certification must have an IRS seal and a signature, so that it is selfauthenticating, or else they haven’t satisfied the requirement of the IRM, which states on this subject:
The reason they will attempt the above forms of sabotage of your discovery process is to make it more difficult for you to get
the response they send admitted into evidence in legal proceedings against them. Under Federal Rule of Evidence 902,
certified documents are self-authenticating and do not require personal testimony to establish their foundation as evidence. The
IRS does not want to make it easy for you to litigate against their employees who are breaking the law because they are a mafia
extortion ring. The mafia looks out after its own, you know. Does this surprise you?
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One way to overcome IRS resistance to your requests to certify the documents they provide in response to your FOIA or
Privacy Act request is to use the Memorandum of Law that we provide in the Master File Decoder entitled “Memorandum of
Law: Certification of Records”. Every FOIA request accomplished through the FOIA Request Generator within the MF
Decoder includes a copy of this Memorandum, and the memorandum is referenced in the language of each FOIA as authority
for why the IRS MUST certify its response.
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To expand upon the above referenced section 26 U.S.C. §6103(p)(2)(c ), that section says:
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TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter B > § 6103
§ 6103. Confidentiality and disclosure of returns and return information
Master File Decoder, ver. 1.76
Copyright Sovereignty Education and Defense Ministry (SEDM)
http://sedm.org/