31 C.F.R. § 1.1

Proactive disclosure of Department records

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(a) Records that are required by the FOIA to be made available for public inspection in an electronic format may be accessed through the Department's website, http://www.treasury.gov, and/or on the website of the component that maintains such records. The FOIA office of each component is responsible for determining which of the component's records are required to be made publicly available, as well as identifying additional records of interest to the public that are appropriate for public disclosure, and for posting such records. Each component has a FOIA Public Liaison who can assist individuals in locating records particular to that component. A list of the Department's FOIA Public Liaisons is available at: https://home.treasury.gov/footer/freedom-of-information-act.

(b) When a component receives three or more requests for the same records, it shall make available for public inspection in an electronic format, any records released in response to those requests.

Notes of Decisions

Cited in 6 cases, 1955–2006 · leading case: Tax Analysts v. Internal Revenue Serv., 117 F.3d 607 (D.C. Cir. 1997).

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Tax Analysts v. Internal Revenue Serv., 117 F.3d 607 (D.C. Cir. 1997). “31 C.F.R. § 1.1 . Accordingly, Tax Analysts directed its requests for FSAs to the IRS, not the Office of Chief Counsel.”

A. N. Overby, Acting Sec'y of the Treasury v. United States Fid. & Guar. Co. & the First Nat'l Bank of Auburn, 224 F.2d 158 (1st Cir. 1955). “§ 22 and 31 CFR 1.1 to 1.5). “I, as acting" head of the- department that has control over the matter, hereby assert .”

Tax Analysts v. Internal Revenue Serv., 416 F. Supp. 2d 119 (D.D.C. 2006). “at 609 (citing 31 C.F.R. § 1.1 ). 2 . The statute defines “revenue provision” as including "any existing or former internal revenue law, regulation, revenue ruling, revenue procedure, other published or unpublished guidance, or tax treaty, either in general or as applied to…”

In Re Fin. Corp. of Am., 119 B.R. 728 (Bankr. C.D. Cal. 1990). “31 C.F.R. § 1.1 (a) (1990). 4 . For example, Section 3403 provides that: No financial institution, or officer, employees, or agent of a financial institution, may provide to any Government authority access to or copies of, or the information contained in, the financial records…”

Bosaw v. Nat'l Treasury Employees' Union, 887 F. Supp. 1199 (S.D. Ind. 1995). “See 31 C.F.R. § 1.1 , 1.2, 1.20. These regulations correspond to the three interests at stake in this discovery dispute.”

Under Sec'y of the Treasury for Enf't (OLC 2002). “Here, however, the statutes do not require the Under Secretary for Enforcement personally to carry out the assigned duties, rather than delegating them; we have found no codified regulation requiring such personal action, see 31 C.F.R. §§ 1.1 , 1.20 (2002); and we are informed…”

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