CCA 200945038: Tangible background materials behind a final document may be subject to FOIA

Plain-English summary

Counsel addressed whether background materials behind a final document may be the subject of a Freedom of Information Act request. The advice states that tangible materials behind the final document are subject to a FOIA request. Examples include documents, videotapes, audiotapes, and electronic information that an agency creates or receives while conducting its business. The advice was given in the context of a discount rate PowerPoint and related materials.

Ruling snapshot

• Question: May tangible background materials behind a final document be the subject of a FOIA request?
• Outcome: Advice given
• Key authorities: Freedom of Information Act

Full text (IRS public release)

ID: CCA-826125-09 Number: 200945038
Release Date: 11/6/2009
Office: ----------
UILC: 37.00.00-00

From: -----------
Sent: Wed 08/26/2009 12:58 PM
To: -------------------------
Cc: ----------------------------
Subject: FOIA Question re discount rate project

Folks,

As promised, I followed up on the question as to what exactly may be the subject of a FOIA request. Specifically, you asked whether a document's background documents may be FOIA'd. In the case of the discount rate PowerPoint, that would include meeting notes, drafts, e-mails, etc.

I have confirmed that that anything "behind" the final document is fair game as long as it is tangible. Anything tangible includes documents, videotapes, audiotapes, and electronic information that an agency creates or receives during the conduct of its business.

I hope this helps. Please let me know if you have further questions.