JM 6-5.450
The Tax Division's Civil Trial Section, Eastern Region, handles suits against the IRS or the Tax Division brought under the Freedom of Information Act (FOIA), 5 U.S.C. § 552, or the Privacy Act of 1974, 5 U.S.C. § 552a. When a plaintiff serves the United States Attorney’s Office with a complaint in a tax-related FOIA or Privacy Act suit, the United States Attorney’s Office should immediately notify the Chief of the Civil Trial Section, Eastern Region, of the filing, and should also notify the appropriate IRS counsel if the suit concerns IRS documents or activities.
[updated Febraury 2018]