Pt. 1, Subpt. A, App. B
Appendix B to Subpart A of Part 1—Internal Revenue Service
1. In general. This appendix applies to the Internal Revenue Service.
See also 26 CFR 601.702.
2. Public reading room. The public reading rooms for the Internal
Revenue Service are maintained at the following location:
Freedom of Information Reading Room, PO Box 795, Ben Franklin
Station, Washington, DC 20044
Room 1621, 1111 Constitution Avenue, NW., Washington, DC
Freedom of Information Reading Room, PO Box 5138, E:QMS:D, New York,
11th Floor, 110 W. 44th Street, New York, NY
Freedom of Information Reading Room, Mail Code 7000 DAL, 1100
Commerce Street, Dallas, TX 75242
10th Floor, Rm. 10B37, 1100 Commerce Street, Dallas, TX
401 W. Peachtree Street, NW., Stop 601D, Room 868, Atlanta, GA
Same as mailing address
1301 Clay Street, Stop 800-S, Oakland, CA 94612
8th Floor, 1301 Clay Street, Oakland, CA
3. Requests for records. Initial determinations under 31 CFR 1.5(h)
as to whether to grant requests for records of the Internal Revenue Service, grant
expedited processing, grant a fee waiver, or determine requester category will be
made by those officials specified in 26 CFR 601.702.
4. Administrative appeal of initial determination to deny records.
Appellate eterminations under 31 CFR 1.5(i) with respect to records of the Internal
Revenue Service will be made by the Commissioner of Internal Revenue or the delegate of such officer. Appeals made by mail should be addressed to:
Freedom of Information Appeal, Commissioner of Internal Revenue
Service, c/o Ben Franklin Station, PO Box 929, Washington, DC 20044.
Appeals may be delivered personally to the Assistant Chief Counsel (Disclosure
Litigation) CC:EL:D, Office of the Chief Counsel, Internal Revenue Building, 1111
Constitution Avenue NW., Washington, D.C.
5. Delivery of process. Service of process shall be effected
consistent with Rule 4 of the Federal Rule of Civil Procedure, and directed to the
Commissioner of Internal Revenue at the following address:
Commissioner, Internal Revenue Service, 1111 Constitution Avenue
NW., Washington, DC 20224. Attention: CC:EL:D.