Appendix B - 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:

National Office Mailing Address Freedom of Information Reading Room,PO Box 795,Ben Franklin Station,Washington, DC 20044 Walk-In Address Room 1621, 1111 Constitution Avenue, NW., Washington, DC Northeast Region Mailing Address Freedom of Information Reading Room,PO Box 5138,E:QMS:D,New York, NY 10163 Walk-In Address 11th Floor, 110 W. 44th Street, New York, NY Midstates Region Mailing Address Freedom of Information Reading Room,Mail Code 7000 DAL, 1100 Commerce Street,Dallas, TX 75242 Walk-In Address 10th Floor, Rm. 10B37, 1100 Commerce Street, Dallas, TX Southeast Region Mailing Address 401 W. Peachtree Street, NW.,Stop 601D, Room 868,Atlanta, GA 30365 Walk-In Address Same as mailing address Western Region Mailing Address 1301 Clay Street,Stop 800-S,Oakland, CA 94612 Walk-In Address 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.