31 CFR 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:
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:
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: