Greenberger v. Internal Revenue ServiceMOTION for Summary Judgment with Brief In SupportN.D. Ga.October 19, 2016 1 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF GEORGIA ATLANTA DIVISION ROBERT N. GREENBERGER, ) ) Plaintiff, ) ) v. ) ) INTERNAL REVENUE SERVICE, ) ) Defendant. ) ________________________________ ) Case No. 1:15-cv-3710-AT INTERNAL REVENUE SERVICE’S MOTION FOR SUMMARY JUDGMENT Defendant Internal Revenue Service (“the Service” or “IRS”) respectfully moves this Court for summary judgment in this Freedom of Information Act (FOIA) case. As grounds for this motion, the Service states that the material facts are not in dispute and that it is entitled to judgment as a matter of law. The Service has (1) performed an adequate search for documents responsive to plaintiff’s FOIA request; and (2) with respect to the withheld documents, it has withheld only those Case 1:15-cv-03710-AT Document 38 Filed 10/19/16 Page 1 of 4 2 documents, or portions thereof, authorized to be withheld by 5 U.S.C. § 552(b). Accordingly, the Court should grant judgment in favor of the Service.1 Attached to this motion are the Internal Revenue Service’s Memorandum in Support, the Declarations of Shira Washington, Chris Pavilonis, Jeanette Czachur, Julie Schwartz, and Deborah Fitzpatrick, a Statement of Uncontested Material Facts, and a proposed Order. Dated: October 19, 2016 JOHN A. HORN United States Attorney /s/ Lena Amanti LENA AMANTI Assistant United States Attorney Georgia Bar No. 666825 600 Richard B. Russell Federal Bldg. 75 Ted Turner Drive, S.W. Atlanta, Georgia 30303 Telephone: (404) 581-6225 Facsimile: (404) 581-6163 Email: Lena.Amanti@usdoj.gov 1 The issue of attorneys’ fees is premature as plaintiff has not moved for attorneys’ fees at this time, and any such motion would be premature until the Court rules on the merits of this FOIA case. Case 1:15-cv-03710-AT Document 38 Filed 10/19/16 Page 2 of 4 3 CAROLINE D. CIRAOLO Principal Deputy Assistant Attorney General /s/ Kieran O. Carter KIERAN O. CARTER Trial Attorney, U.S. Department of Justice Virginia Bar No. 81953 P.O. Box 227 Washington, D.C. 20044 Telephone: (202) 616-1920 Facsimile: (202) 514-6866 Email: Kieran.O.Carter@usdoj.gov Counsel for the Internal Revenue Service Case 1:15-cv-03710-AT Document 38 Filed 10/19/16 Page 3 of 4 4 CERTIFICATE OF SERVICE I certify that on October 19, 2016, I sent a copy of this Motion for Summary Judgment, Memorandum in Support of the Internal Revenue Service’s Motion for Summary Judgment, Statement of Uncontested Material Facts, Declarations of Shira Washington, Chris Pavilonis, Jeanette Czachur, Julie Schwartz, and Deborah Fitzpatrick, and a proposed Order via CM/ECF and first class mail, postage prepaid, to the following individuals: Counsel for Plaintiff David DeCoursey Aughtry Courtney Hall Moore Chamberlain, Hrdlicka, White, Williams & Aughtry 191 Peachtree Street, NE 34th Floor Atlanta, GA 30303-1747 David.Aughtry@chamberlainlaw.com Courtney.Moore@chamberlainlaw.com /s/ Kieran O. Carter KIERAN O. CARTER Trial Attorney, U.S. Department of Justice Virginia Bar No. 81953 P.O. Box 227 Washington, D.C. 20044 Telephone: (202) 616-1920 Facsimile: (202) 514-6866 Email: Kieran.O.Carter@usdoj.gov Counsel for the Internal Revenue Service Case 1:15-cv-03710-AT Document 38 Filed 10/19/16 Page 4 of 4 1 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF GEORGIA ATLANTA DIVISION ROBERT N. GREENBERGER, ) ) Plaintiff, ) ) v. ) ) INTERNAL REVENUE SERVICE, ) ) Defendant. ) ________________________________ ) Case No. 1:15-cv-3710-AT INTERNAL REVENUE SERVICE’S MEMORANDUM IN SUPPORT OF ITS MOTION FOR SUMMARY JUDGMENT Defendant Internal Revenue Service (“the Service” or “IRS”) moves for summary judgment in this case. None of the material facts are in dispute. The matter is ripe for summary judgment. SUMMARY OF ARGUMENT The Court should grant the Service summary judgment because the undisputed material facts show that the Service has (1) performed an adequate search for records responsive to Plaintiff’s FOIA request; and (2) with respect to the records set forth in the Service’s Vaughn index, the Service withheld only those records, or portions of records, that are exempt from disclosure under 5 U.S.C. § 552(b). Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 1 of 35 2 The Service must first show it executed a search reasonably calculated to uncover responsive records based upon the four corners of the FOIA request. Here, the Service searched all logical locations for records. The Service obtained the entire exam files for Plaintiff’s individual income tax returns that were under examination. Similarly, the Service obtained all files related to the IRS’ civil promoter investigation of Plaintiff that were in possession of the revenue agents, the Lead Development Center program analyst, and IRS Counsel attorneys. Finally, the Service identified and later discusses another set of records it deemed responsive to the request, which it categorically withheld under Exemption 3, discussed infra. Second, the Service must show it properly withheld records, or portions thereof. Here, the Service withheld in part or in full records pursuant to one or more of the following FOIA exemptions: (a) 5 U.S.C. § 552(b)(3) (“FOIA Exemption 3”), in conjunction with 26 U.S.C. § 6103(a), § 6103(b)(2), and § 6103(e)(7); (b) 5 U.S.C. § 552(b)(5) (“FOIA Exemption 5”), in conjunction with deliberative process privilege, the attorney-client privilege, and the attorney work product privilege; (c) 5 U.S.C. § 552(b)(6) (“FOIA Exemption 6”); (d) 5 U.S.C. § 552(b)(7)(A) (“FOIA Exemption 7(A)”); (e) 5 U.S.C. § 552(b)(7)(C) (“FOIA Exemption 7(C)“); and (f) 5 U.S.C. §552(b)(7)(E) (“FOIA Exemption 7(E)”). Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 2 of 35 3 Based on the undisputed material facts, the Service submits that the Plaintiff’s FOIA claim should be dismissed, as the Service has complied with its dual burden under the FOIA. ARGUMENT I. SUMMARY JUDGMENT STANDARD Summary judgment is appropriate if there are no genuine issues of material fact and the moving party is entitled to judgment as a matter of law. Fed. R. Civ. P. 56(c); Celotex Corp. v. Catrett, 477 U.S. 317, 325 (1986); Miccosukee Tribe of Indians of Fla. v. United States, 516 F.3d 1235, 1243 (11th Cir. 2008). Most FOIA cases are resolved via summary judgment. See Manna v. DOJ, 832 F. Supp. 866, 870 (D.N.J. 1993), aff’d 51 F.3d 1158 (3d Cir. 1995). Summary judgment may be granted solely on the basis of agency affidavits if they are “sufficiently detailed and are submitted in good faith.” Manna, 832 F. Supp. at 870. Here, the facts pertinent to plaintiff’s FOIA claim are not in dispute and the issues in this case can be decided as a matter of law. The Service performed an adequate search for records responsive to the plaintiff’s FOIA request, disclosed to plaintiff those records that were not exempt from disclosure under FOIA, and properly withheld certain information pursuant to FOIA Exemptions 3, 5, 6 and 7. Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 3 of 35 4 II. THE IRS CONDUCTED A REASONABLE SEARCH FOR RECORDS In order for a FOIA search to pass muster, the agency must establish that it executed a search “reasonably calculated to uncover all relevant records.” Steinberg v. DOJ, 23 F.3d 548, 551 (D.C. Cir. 1994) (quoting Weisberg v. DOJ, 745 F.2d 1476, 1485 (D.C. Cir. 1984) (“Weisberg II”)). The focus is on the reasonableness of the search, not the result. Steinberg, 23 F.3d at 551. A search is not inadequate simply because it does not locate every document a requester seeks. Shores v. FBI, 185 F. Supp. 2d 77, 82 (D.D.C. 2002). The agency can sustain its burden of establishing a reasonable search by means of reasonably detailed, non-conclusory affidavits or declarations submitted in good faith. Miccosukee Tribe, 516 F.3d at 1259 (“an adequate factual basis can be established in [the Eleventh] Circuit by affidavits alone”). Such affidavits are accorded “a presumption of good faith, which cannot be rebutted by purely speculative claims about the existence and discoverability of other records.” Safecard Servs., Inc. v. SEC, 926 F.2d 1197, 1200 (D.C. Cir. 1991); see also, Becker v. IRS, 34 F.3d 398, 406 (7th Cir. 1994). Here, the Service has submitted the detailed, non-conclusory declarations of Senior Disclosure Specialist Shira Washington, Senior Program Analyst Jeanette Czachur, and IRS Counsel Attorney Chris Pavilonis, describing reasonable, good- Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 4 of 35 5 faith searches for responsive records. (Defendant’s Statement of Facts (“SOF”) at ¶¶ 5-19). Ms. Washington describes how she commenced her search by entering specific command codes into the IRS’ Integrated Data Retrieval System (“IDRS”) for clues where responsive records might be located. (SOF ¶ 7). The IDRS system showed that there were open examinations of Plaintiff’s personal income taxes for the 2009, 2010, and 2011 tax years. (SOF ¶ 8). From that data, Ms. Washington contacted the examination group manager, Deidre Hughes, who provided her will all of Plaintiff’s individual examination records for his 2009, 2010, and 2011 income taxes. (SOF ¶ 8). Ms. Washington observed that the records she received did not relate to a promoter examination or promoter investigation, which was a topic of the FOIA request. (SOF ¶ 9). Therefore, she continued her search for responsive records, and ultimately contacted IRS Counsel Attorney Chris Pavilonis. (SOF ¶ 10). Mr. Pavilonis is the attorney overseeing the civil investigation of plaintiff, and he provided all of the responsive records in his own possession, including his paper legal file, electronic files saved on a shared drive, and saved emails. (SOF ¶¶ 11- 13). Additionally, he provided all of the files of IRS Counsel John Arthur, who had previously been assigned to the investigation. (SOF ¶ 13). Mr. Pavilonis’ records included the main documents that Plaintiff requested in this litigation: the Revenue Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 5 of 35 6 Agent’s Injunction Referral Report and the partnership returns that are under investigation by the Service that were prepared by Plaintiff. (SOF ¶ 14). Mr. Pavilonis then contacted Revenue Agent Ellie Pennington, who was conducting the underlying investigation at that time. (SOF ¶ 15). Ms. Pennington provided her entire investigation file on Plaintiff. (SOF ¶ 15). The file consisted of the documents and emails that she had gathered or created in the course of her investigation, as well as the documents belonging to Revenue Agent Mary Carter, who was previously assigned to the investigation before she retired. (SOF ¶ 15). Mr. Pavilonis then contacted Senior Program Analyst Jeanette Czachur, who worked at the Lead Development Center in an advisory role to the investigation. (SOF ¶ 16). Ms. Czachur gathered all of the files she had regarding the investigation, including electronic files saved on her hard drive, and emails saved in folders on Microsoft Outlook. (SOF ¶ 17). She provided all of these files to Mr. Pavilonis as well, who then provided them to DS Washington. (SOF ¶ 17). Through Mr. Pavilonis’ conversations with the other individuals working on the investigation and through his review of the documents he received, he identified that the Service did not gather the exam files and return information of the individual members of every partnership who received the flow-through tax benefits of deductions taken by the partnership. (SOF ¶ 18). Mr. Pavilonis did Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 6 of 35 7 gather the records of the partnerships and other business entities included in the underlying civil investigation of Plaintiff. (SOF ¶ 18). As FOIA requests must be construed broadly, the return information of the partnerships’ members may have fallen within the scope of Plaintiff’s FOIA request. (SOF ¶ 18). However, this additional information would potentially consist of tens of thousands of additional pages of records, and the documents, in their entirety, would be withheld pursuant to Exemption 3, in conjunction with § 6103(a), as they consist of tax return information of third-parties. (SOF ¶ 18). Therefore, while Mr. Pavilonis identified these records in his search for responsive records, these records were neither reviewed by counsel nor individually exempted in the Vaughn index. (SOF ¶ 18). Here, the declarations of Ms. Washington, Mr. Pavilonis, and Ms. Czachur provide “reasonably detailed, non-conclusory explanations” of their searches because they articulate the specific steps they took to gather every responsive record in their possession related to the civil investigation of Plaintiff. These searches were “reasonably calculated to uncover all relevant records” because of they were directed at the individuals who were most likely to have responsive records in this case: the revenue agent, the program analyst, and the IRS Counsel attorney assigned to the ongoing investigation. Steinberg, 23 F.3d at 551. Additionally, each declarant describes how the individuals involved turned over Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 7 of 35 8 their entire investigation files, and not just those documents that they thought would likely be responsive. (SOF ¶¶ 8, 13, 15, 17). Finally, Ms. Washington also included the investigation files of the Plaintiff’s individual tax return examinations, which fell within the scope of the request. (SOF ¶ 8). As the searches were designed to uncover the relevant records that were responsive to the FOIA request, the Service has met the requirements for an adequate FOIA search as a matter of law. III. THE RESPONSIVE RECORDS THE SERVICE WITHHELD ARE EXEMPT FROM DISCLOSURE Plaintiff seeks records that the Service gathered, received, or generated in connection with a law enforcement matter pertaining to the plaintiff. The Service asserts FOIA Exemptions (a) 5 U.S.C. § 552(b)(3) (“FOIA Exemption 3”), in conjunction with 26 U.S.C. § 6103(a), § 6103(b)(2), and § 6103(e)(7); (b) 5 U.S.C. § 552(b)(5) (“FOIA Exemption 5”), in conjunction with deliberative process privilege, the attorney-client privilege, and the attorney work product privilege; (c) 5 U.S.C. § 552(b)(6) (“FOIA Exemption 6”); (d) 5 U.S.C. § 552(b)(7)(A) (“FOIA Exemption 7(A)”); (e) 5 U.S.C. § 552(b)(7)(C) (“FOIA Exemption 7(C)”); and (f) 5 U.S.C. §552(b)(7)(E) (“FOIA Exemption 7(E)”) to protect certain information that is confidential, private, privileged, or this otherwise protected from disclosure. Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 8 of 35 9 The Service has submitted the detailed, non-conclusory declarations of IRS Senior Counsel Julie Schwartz and Revenue Agent Group Manager Deborah Fitzgerald, describing the reasons for withholding records or portions of records. A. THE IRS PROPERLY ASSERTED FOIA EXEMPTION 3 WITH SECTION 6103(A) TO PROTECT THE RETURN INFORMATION OF THIRD PARTIES The Service has properly withheld under Exemption 3 in conjunction with 26 U.S.C. § 6103(a), certain records that are the tax return information of third parties, or portions of records that contain third-party return information. Similarly, the Service has properly withheld under Exemption 3 in conjunction with 26 U.S.C. §§ 6103(b)(2) and (e)(7), the DIF scores present in the responsive records. Finally, the Service has properly withheld under 5 U.S.C. § 552(b)(3), in conjunction with 26 U.S.C. § 6103(e)(7), tax return information that, if disclosed, would “seriously impair Federal tax administration.” A complete discussion of the reasoning for withholding documents or portions of documents under FOIA Exemption 3 with 26 U.S.C. §§ 6103(b)(2) and (e)(7), is presented in sections F and G, infra. FOIA Exemption 3 allows the withholding of information prohibited from disclosure by another statute under certain circumstances. 5 U.S.C. § 552(b)(3). Under this exemption, if the Court determines that a qualifying statute exists and Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 9 of 35 10 that any of the withheld information is within the statute’s scope, the material must be withheld no matter how unwise or self-protective the statute may be. See Fund for Constitutional Gov’t v. Nat’l Archives & Records Serv., 656 F.2d 856, 868 n.29 (D.C. Cir. 1981); Goland v. CIA, 607 F.2d 339, 350 n.65 (D.C. Cir. 1978). Section 6103 of Title 26 is an exempting statute within the meaning of FOIA Exemption 3; thus, records protected under section 6103 are exempt from disclosure. Chamberlain v. Kurtz, 444 U.S. 842 (1979); Lehrfeld v. Richardson, 132 F.3d 1463, 1466 (D.C. Cir. 1998); Tax Analysts v. IRS, 117 F.3d 607, 611 (D.C. Cir. 1997). The Purpose and Scope of 26 U.S.C. § 6103 Section 6103’s prohibitions are clear. The section provides that tax returns and return information are to be kept confidential, unless disclosure is permitted by Title 26. Church of Scientology of California v. IRS, 484 U.S. 9 (1987). The section prohibits the disclosure of “returns and return information” in order “to protect the taxpayer’s right to privacy and confidentiality in return information, while at the same time [affording] disclosure to those congressional committees and federal and state authorities which have legitimate needs for such information.” Hull v. IRS, 656 F.3d 1174, 1178 (10th Cir. 2011). Thus, “while FOIA’s basic aim is sunlight, Congress decided that with respect to return Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 10 of 35 11 information, ‘confidentiality, not sunlight, is the proper aim.’” Id. (quoting Aronson v. IRS, 973 F.2d 962, 966 (1st Cir. 1992)). The term “return information” is broadly defined.1 Absent an Internal Revenue Code provision permitting disclosure, third parties are not entitled to the tax return information of another person (as defined by the Code) without written authorization from that third person. Hull, 656 F.3d at 1178, 1192-94 (“IRS regulations provide that an initial request for records seeking a third party’s return information must provide that third party’s authorization.”) (citing 26 C.F.R. § 601.702(c)(4)(i)(E) & (c)(5)(iii)(C)); see also, Stanbury Law Firm v. IRS, 221 F.3d 1059, 1062 (8th Cir. 2000) (citing 26 U.S.C. § 6103(a)). 1 26 U.S.C. § 6103(b)(2)(A) provides, in pertinent part, that a taxpayer’s identity, the nature, source, or amount of his income, payments, receipts, deductions, exemptions, credits assets, liabilities, net worth, tax liability, tax withheld, deficiencies, over- assessments, or tax payments, whether the taxpayer’s return was, or is being examined, or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the existence, or possible existence of liability (or the amount thereof) of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition or offense. (emphasis added) Records generated by the Service such as internal agency memoranda, memoranda of interview of witnesses, and the work papers of Service personnel pertaining to the Service’s investigation of a person’s tax liability, and information received from third parties relating to financial transactions, are return information of that person. Currie v. IRS, 704 F.3d 523, 531 (11th Cir. 1983). Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 11 of 35 12 Moreover, in the event the document is received or collected during an investigation of a person’s tax liability or a determination of whether such an investigation should be undertaken, the entire document is “return information”; the Service is not free to withhold only taxpayer identifying information and release the remainder. See Church of Scientology of Cal. v. IRS, 484 U.S. 9, 18 (1987); Landmark Legal Found. v. IRS, 267 F.3d 1132, 1137 (D.C. Cir. 2001). Here, the information withheld under § 6103(a) consists of tax return information related to third parties. (SOF ¶ 29). Specifically, this information includes taxpayers’ names, addresses, identification numbers, and other informa- tion collected or prepared by the IRS with respect to the determination of their tax liability. (Id.) Plaintiff did not produce written authorization from the third parties with his FOIA request that would permit the Service to release this return inform- ation. (Id.) Thus, these records were properly withheld pursuant to Exemption 3. The Service identified additional documents that it exempted categorically under 5 U.S.C. § 552(b)(3), in conjunction with 26 U.S.C. § 6103(a). (SOF ¶ 18). These documents consist of the exam files and return information of the individual members of each partnership. (Id.) While the Service gathered, reviewed, and included in the Vaughn index the return information of the partnerships being investigated, it categorically excluded the return information of the individual Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 12 of 35 13 members who received the flow-through tax benefits of deductions taken by each partnership. (SOF ¶ 18). The Service withheld this information because the exam files and tax return information of the members consisted, categorically, of tax return information of third parties under 26 U.S.C. § 6103(b)(2)(A). (SOF ¶ 18). Third party return information may be withheld categorically. Hull, 656 F.3d at 1190. “When a claimed FOIA exemption consists of a generic exclusion, dependent upon the category of records rather than the subject matter which each individual record contains, resort to a Vaughn index is futile.” Id. “Some portions of § 6103 are plainly susceptible of such generic application—particularly that portion which defines protected return information.” Id. Here, the Service’s categorical withholding of the return information of the individual members was proper because all of the information fell under Exemption 3, in conjunction with 26 U.S.C. § 6103(a). The documents were dependent on the category of records – the tax returns of the members of each partnership – rather than the specific information in each individual record. It would have been both extremely burdensome, and ultimately futile, to review individual records that would have all been exempted as return information. Thus, the Service properly withheld these records pursuant to FOIA Exemption 3. Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 13 of 35 14 B. THE IRS PROPERLY ASSERTED FOIA EXEMPTION 5 The Service has also justifiably claimed protection under FOIA Exemption 5 for withholding the records, or portions thereof, described in the Schwartz declaration. Section 552(b)(5) protects from disclosure under the FOIA “inter- agency or intra-agency memorandums or letters which would not be available by law to a party other than an agency in litigation with the agency.” 5 U.S.C. § 552(b)(5). The FOIA thus incorporates those privileges which the government enjoys in pretrial discovery under relevant statutes and case law. See United States v. Weber Aircraft Corp., 465 U.S. 792, 799 (1984). Three well-established common law privileges encompass FOIA Exemption 5: (1) the attorney work product doctrine; (2) the attorney-client privilege; and (3) the governmental deliberative process privilege. See Miccosukee Tribe, 516 F.3d at 1257. Here, the Service has withheld records under all three privileges. 1. The Deliberative Process Privilege The Service has justifiably withheld records under FOIA Exemption 5 in conjunction with the governmental deliberative process privilege. (SOF ¶¶ 31-35). The privilege protects “records ‘reflecting advisory opinions, recommendations and deliberations comprising part of a process by which governmental decisions and policies are formulated.’” NLRB v. Sears, Roebuck & Co., 421 U.S. 132, 150 Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 14 of 35 15 (1975). It also protects other subjective records reflecting the author’s personal opinions prior to agency adoption of a policy. Tax Analysts, 294 F.3d at 80. Disclosure of such records could inhibit “frank discussion of legal or policy matters,” leading to weaker decisions and policies. Sears, Roebuck & Co., 421 U.S. at 150; see also, Tax Analysts, 294 F.3d at 80. In determining whether the governmental deliberative process privilege protects a particular document, that document must be both predecisional and deliberative in nature. Miccosukee Tribe, 516 F.3d at 1263. The Records Are “Predecisional” The records the Service withheld here are certainly predecisional. Predecisional means “prepared in order to assist an agency decision maker in arriving at his decision.” Miccosukee Tribe, 516 F.3d at 1263 (citing Renegotiation Bd. v. Grumman Aircraft Eng’g Corp., 421 U.S. 168, 184 (1975)). The Schwartz declaration clearly states that “[t]he Service’s examination, to which these deliberative process records pertain, is ongoing. . . . the Service has not made a final determination about whether or how to pursue further action against plaintiff concerning the information to which these deliberative process records pertain.” (SOF ¶ 32). The information contained in these records is pre-decisional because it reflects opinions and recommendations of agency personnel that precede the Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 15 of 35 16 Service’s decisions concerning plaintiff’s potential liability under the Internal Revenue Code. Thus, there can be no genuine dispute that the withheld records and portions thereof are predecisional. The Records Are “Deliberative in Nature” The material withheld under the deliberative process privilege must be deliberative in nature. The privilege protects from disclosure all communications which would expose publicly the agency’s deliberative process, including facts that are inexorably intertwined with the deliberations. Russell v. Dept. of the Air Force, 682 F.2d 1045, 1048 (D.C. Cir. 1982). The withheld information contains opinions and/or recommendations reflecting the “give-and-take” of the agency’s deliberative processes leading to a decision regarding the plaintiffs’ compliance with internal revenue laws. Hamilton Secs. Group, Inc. v. HUD, 106 F.Supp. 2d 23, 31 (D.D.C. 2000). Moreover, the potential for the public to see the changes made from the draft version of a document to the final version could “stifle the creative thinking and candid exchange of ideas.” Dudman Comm. Corp. v. Dept. of the Air Force, 815 F.2d 1565, 1569 (D.C. Cir. 1987). In this case, disclosure of the withheld information would expose the decision-making processes of the agency and would discourage candid discussions within the agency. Accordingly, the withheld records here are deliberative in nature and properly withheld. Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 16 of 35 17 As described in the Schwartz declaration, the ongoing examination process consists of a comparison of previously submitted returns with the information provided by the taxpayer under examination and with information provided by third parties. (SOF ¶ 33). The Service withheld communications and memoranda prepared by revenue agents, their supervisors, and Chief Counsel attorneys, that pertain to the potential decision to take enforcement action against plaintiff. These communications and memoranda also pertain to what action should be taken, and the bases and justification for such action. (SOF ¶ 33). These records are deliberative because they discuss or propose options for reaching the proper enforcement determinations, or provide suggested revisions, legal analysis, and other comments on the language of the draft document requests, subpoenas, communications with the taxpayer, and various intra-agency communications involved in the examination. (SOF ¶ 35). Thus, the Service properly withheld these pursuant to FOIA Exemption 5 and the deliberative process privilege. 2. The Attorney Work Product Privilege The IRS has also properly withheld records pursuant to Exemption 5 and the attorney work product privilege. (SOF ¶ 36). The Supreme Court first extended protection to attorney work product in Hickman v. Taylor, 329 U.S. 495 (1947). There, the Court held that a party could not obtain from the opposing party without Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 17 of 35 18 a showing of necessity, written statements obtained by the opposing party’s attorney and the attorney’s mental impressions formed in anticipation of litigation. Id.at 509-13. Exemption 5 clearly incorporates the attorney work product privilege, which includes, at a minimum, memoranda prepared by government attorneys in anticipation of litigation setting forth the attorney’s view of the case and his litigation strategy. Sears, Roebuck & Co., 421 U.S. at 154; see also, Tax Analysts, 152 F.Supp.2d at 18; Delaney, Midgail & Young v. IRS, 826 F.2d 124 (D.C. Cir. 1987). Exemption 5 authorizes withholding regardless of whether the applicable material is deliberative or factual, Martin, 819 F.2d at 1185-86, and regardless of whether it constitutes agency working law. Tax Analysts, 152 F.Supp.2d at 18. The IRS has properly withheld documents here under Exemption 5 and the attorney work product privilege because the documents were prepared by a Chief Counsel attorney in reasonable contemplation of litigation and are privileged as attorney work product. (SOF ¶ 36). These documents include draft letters, notes of conference calls, suggestions and notes regarding communications with taxpayers, legal research, draft white papers, and emails. (Id.) All withheld documents contain the mental impressions, conclusions, opinions, and litigation strategy of the Chief Counsel attorneys. (Id.) Thus, these are clearly exempt under 5 U.S.C. § 552(b)(5) and the attorney work product privilege. Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 18 of 35 19 3. The Attorney-Client Privilege The IRS has also properly withheld records pursuant to Exemption 5 and the attorney-client privilege. (SOF ¶ 30). The attorney-client privilege is one of the common-law privileges encompassed within Exemption 5. Sears, Roebuck & Co., 421 U.S. at 154. The attorney-client privilege operates under the theory that the legal system works best if clients feel free to engage in “full and frank communications” with their attorney. See Upjohn Co. v. United States, 449 U.S. 383, 389 (1981); Mead Data Cent., Inc. v. U.S. Dep’t of the Air Force, 566 F.2d 242, 252 (D.C. Cir. 1977). While the privilege’s purpose is to protect the client’s communications with his attorney, the privilege is also extended to attorney communications with the client because divulging the latter communications might inadvertently disclose the former. See Coastal States Gas Corp. v. DOE, 617 F.2d 854, 862 (D.C. Cir. 1980); see also, Upjohn Co., 449 U.S. at 390; Schlefer v. United States, 702 F.2d 233, 245 (D.C. Cir. 1983). Thus, the attorney-client privilege applies to a communication where: (1) the communication is the product of an attorney-client relationship; (2) the communication is maintained as confidential between the attorney and the client; and (3) where the communication is from the attorney to the client, the communication is based upon confidential Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 19 of 35 20 information supplied to the attorney by the client. See Brinton v. Dep’t of State, 636 F.2d 600, 603 (D.C. Cir. 1980); see also, Schlefer, 702 F.2d at 245. The withheld attorney-client documents meet all the necessary requirements for the privilege to obtain. First, the Schwartz declaration makes clear that the communication is the product of an attorney-client relationship between Chief Counsel attorneys with expertise in the relevant legal issues and their clients in the field. (SOF ¶ 30); cf. Coastal States Gas Corp., 617 F.2d at 863 (clear that agency can be client and agency attorney can be attorney for purposes of privilege); Mead Data Cent., Inc., 566 F.2d at 252 (same). Second, the Schwartz declaration expressly states that the facts provided by the revenue agents to Counsel were provided “in confidence” because disclosure could impair the agents’ examination insofar as it could reveal the strategy, scope, nature, direction, and limits of the examination. (SOF ¶ 30). Similarly, the declaration describes that the advice sought from and provided by Chief Counsel attorneys was expected to remain confidential. (Id.) Indeed, as the documents constitute the communication of either facts arising out of a specific taxpayer’s situation or the legal advice based upon those facts, the information is confidential tax information under 26 U.S.C. § 6103(b)(2), which, under § 6103(a) must be kept confidential. (Id.) This reasoning also satisfies the third-prong of the attorney-client privilege test: the legal advice Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 20 of 35 21 being supplied by the attorney is based upon confidential information – as prescribed by § 6103(a) – being supplied to the attorney by the field. C. THE IRS PROPERLY ASSERTED FOIA EXEMPTIONS 6 AND 7(C) FOIA Exemption 6 exempts from disclosure personnel, medical, and similar files where the disclosure of such information would constitute a clearly unwarranted invasion of personal privacy. 5 U.S.C. §552(b)(6); see Dep’t of State v. Washington Post Co., 456 U.S. 595, 599-603 (1982); News-Press v. U.S. Dep’t of Homeland Sec., 489 F.3d 1173, 1196 (11th Cir. 2007). To qualify under Exemption 6, information must meet two criteria. News-Press, 489 F.3d at 1196. First, it must be personal information contained in personnel and medical files or similar files. Id. The Supreme Court has broadly interpreted “similar files” as any information that “applies to a particular person.” Washington Post, 456 U.S. at 602. Second, disclosure of the information at issue must compromise a substantial privacy interest. News-Press, 489 F.3d at 1196. A court must balance the privacy of the individual identified in the files against the public interest in disclosure. Associated Press v. DOD, 554 F.3d 274, 291 (2d Cir. 2009). Courts have found that individuals have a sufficient interest in the privacy of their names, addresses, finances, etc., to justify withholding under Exemption 6. See Associated Press, 549 F.3d at 65; Multi Ag Media LLC v. Dep’t of Agric., 515 F.3d 1224, 1230 (2008). Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 21 of 35 22 Similarly, FOIA exemption 7(C) authorizes the withholding of information compiled for law enforcement purposes, the release of which could reasonably be expected to constitute an unwarranted invasion of personal privacy. In applying the personal privacy exemptions under FOIA, the courts must balance the private and public interests involved. O’Kane v. U.S. Customs Serv., 169 F.3d 1308, 1309 (11th Cir. 1999); Johnson v. Comm’r, 239 F. Supp. 2d 1125, 1137 (W.D. Wash. 2002). Under the balancing test, a FOIA plaintiff is required to show that a “substantial public interest” in disclosure outweighs the privacy interests involved. Becker v. IRS, 34 F.3d 398, 404-05 (7th Cir. 1994). Where the plaintiff has failed to demonstrate any superior public interest that would be served by disclosure, the competing interest of avoiding an unwarranted invasion of personal privacy takes precedence, and the information is exempt from disclosure. See DOJ v. Reporters Comm. for Freedom of the Press, 489 U.S. 749, 762 (1989); Safecard Servs., 926 F.2d at 1205; Antonelli v. FBI, 721 F.2d 615, 618-19 (7th Cir. 1983). The public’s interest is limited to the statutory purpose of FOIA, namely, to “shed light on an agency’s performance of its statutory duties.” See Reporters Comm., 489 U.S. at 773. The information withheld here is comprised of names, addresses, partial or full SSNs, taxpayer identification numbers, driver’s license numbers, phone numbers, and personal information of Service employees such as Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 22 of 35 23 home phone numbers, cell numbers and personnel information. (SOF ¶¶ 37, 38). This information is of little, or no, interest to the general public, in that it does not shed any light on how the government operates. Additionally, the disclosure of this private information could reasonably be expected to constitute an unwarranted invasion of personal privacy, particularly in regard to these individual’s association with a law enforcement action, i.e. plaintiff’s ongoing examination. (SOF ¶¶ 37, 38). The withheld information could lead to harassment, embarrassment, or other unwarranted invasion of privacy. (Id.) There is no countervailing public interest in this information. (Id.) Accordingly, the Service is properly withholding this information pursuant to Exemptions 6 and 7(C). D. THE IRS PROPERLY ASSERTED FOIA EXEMPTION 7(A) FOIA Exemption 7 exempts from disclosure “records or information compiled for law enforcement purposes.” 5 U.S.C. § 552(b)(7). The threshold determination under Exemption 7 is whether the documents at issue were (a) compiled by a law enforcement agency; and (b) compiled for a law enforcement purpose(s). Abramson v. FBI, 456 U.S. 615, 622 (1982). First, Courts have found that the Service is a law enforcement agency for purposes of Exemption 7. Church of Scientology v. IRS, 995 F.2d 916, 919 (9th Cir. 1993). Second, courts have consistently held that records compiled for civil or Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 23 of 35 24 criminal investigations by the Service are “records or information compiled for law enforcement purposes.” Tax Analysts, 294 F.3d at 77. “A tax audit is certainly performed in aid of enforcement of our tax laws, civil and criminal, and there should be no distinction under FOIA Exemption 7 between monitoring activities and prosecutorial activities, both of which serve law enforcement purposes.” B. & C. Tire Co. v. IRS, 376 F. Supp. 708, 713 n.11 (N.D. Ala. 1974); see also Williams v. IRS, 479 F.2d 317 (3d Cir. 1973), cert. denied, sub nom., Donlon v. IRS, 414 U.S. 1024 (1973) (audit files are compiled for law enforcement purposes). The records withheld pursuant to Exemption 7 were compiled for law enforcement purposes. Because of the nature of plaintiff’s FOIA request, the vast majority of the responsive records relate to the Service’s investigation and examination under 26 U.S.C. §§ 6700/6701 of plaintiff. (SOF ¶¶ 39, 40). The purpose of the Service’s examination of the plaintiff is to determine whether he participated in illegal tax avoidance transactions under the Internal Revenue Code, and if so, whether penalties and/or an injunction are appropriate. (SOF ¶ 25). These records were therefore used by the Service for law enforcement purposes. The Documents Are Exempt from Disclosure under Exemption 7(A) Exemption 7(A) authorizes the withholding of records or information compiled for law enforcement purposes to the extent that production of such Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 24 of 35 25 information could reasonably be expected to interfere with enforcement proceedings. 5 U.S.C. § 552(b)(7)(A). The Supreme Court has held that it is not necessary for an agency claiming this exemption to demonstrate on a line-by-line or a document-by-document basis how disclosure of certain documents would interfere with enforcement proceedings. Robbins Tire & Rubber, 437 U.S. at 223-24. Instead, a court may make generic determinations that, with respect to certain kinds of enforcement proceedings, disclosure of certain types of investigatory records would generally interfere with enforcement proceedings. Id.; see also Spannaus v. DOJ, 813 F.2d 1285, 1288 (4th Cir. 1987). Courts have interpreted “interference” broadly. For example, in Robbins Tire, the Supreme Court found that permitting a plaintiff earlier and greater access to documents or other information collected by the agency than it would normally be entitled, constitutes the type of interference Exemption 7(A) was enacted to prevent. Id. at 236. Other courts have found that interference with enforcement proceedings constitutes revealing the identities of potential witnesses, the nature, scope, direction, and limits of the investigation, the transactions being investigated, information concerning third-party contacts, the evidence obtained to date, the reliance the agency places on the evidence, and the Government’s strategies and theories. Curran v. DOJ, 813 F.2d 473, 474 (1st Cir. Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 25 of 35 26 1987); Barney v. IRS, 618 F.2d 1268, 1273 (8th Cir. 1980); Lewis, 823 F.2d at 379. In upholding this exemption, the cases add that FOIA was not intended to be used as a discovery tool. See United States v. Murdock, 548 F.2d 599, 602 (5th Cir. 1977). As the declaration of Deborah Fitzpatrick makes clear, there is an ongoing civil investigation of plaintiff. (SOF ¶26). The Service relies on exemption 7(A) because release of the responsive documents would interfere with the government’s enforcement proceedings. (SOF ¶ 40). The declaration of Deborah Fitzpatrick specifically describes how release of the documents would interfere with the ongoing civil investigation. (SOF ¶ 40). The withheld documents describe the nature, direction, scope, and limits of the civil investigation, the transactions being investigated, and the strategies and theories being employed by the Service. (Id.) These documents, if released, could enable the plaintiff to craft explanations or defenses based upon the government’s analysis, to conceal or disguise transactions that have not yet been identified, or to take other steps to avoid additional penalties. (Id.) Clearly, disclosing the records gathered or created by the Service in examining any taxpayer’s culpability in a potentially illegal tax avoidance scheme could skew and undermine the examination, and thus “could reasonably be Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 26 of 35 27 expected to interfere with enforcement proceedings.” Accordingly, the Service is properly withholding these records pursuant to Exemption 7(A). E. THE IRS PROPERLY ASSERTED FOIA EXEMPTION 7(E) FOIA Exemption 7(E) exempts from disclosure “records of information compiled for law enforcement purposes” where the production of those records “(E) would disclose techniques and procedures for law enforcement investigations or prosecutions or would disclose guidelines for law enforcement investigations or prosecutions if such disclosures could reasonably be expected to risk circumvent- tion of the law. 5 U.S.C. § 552(b)(7)(E). Repeatedly, courts have refused under Exemption 7(E) to compel disclosure of general criteria employed by the IRS to determine civil enforcement. For example, in American Society of Pension Actuaries v. IRS, 746 F. Supp. 188, 190 (D.D.C. 1990), the court held that the criteria IRS revenue agents use to select returns for examination was protected under 7(E) because disclosure could reasonably lead to taxpayers circumventing the law by taking steps to minimize their risk of audit, resulting in diminished law enforcement. More recently, the D.C. Circuit held that the IRS could withhold under exemption 7(E) general guidelines, techniques, sources and procedures for law enforcement investigations and prosecutions laid out in internal Tax Assistance memoranda, regardless of whether these were compiled in the course of Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 27 of 35 28 a specific investigation. See Tax Analysts, 294 F.3d at 79; see also, Klunziger v. IRS, 27 F.Supp.2d 1015 (W.D. Mich. 1998) (allowing withholding under 7(E) of information specifying when the IRS would undertake compliance activity because taxpayers, knowing how far they could go before triggering compliance, would reasonably be likely to circumvent the law). The IRS has properly withheld information describing certain techniques, guidelines, criteria and similar law enforcement material used by the Service to enforce revenue laws. (SOF ¶ 39). This information is used by Service employees in the course of selecting taxpayers for exam and in the course of administering the examination. (SOF ¶ 39). Disclosure of these techniques, guidelines and criteria could result in circumvention of the tax laws, as taxpayers could use the information to fashion their tax matters so as to avoid the criteria resulting in examination. (SOF ¶ 39). The Service also withheld the DIF scores under Exemption 7(E). (SOF ¶ 39). Exemption 7(E) protects information that: (1) was compiled for law enforcement purposes (2) the production of which would disclose guidelines for law enforcement investigations and/or prosecutions and (3) could reasonably be expected to risk circumvention of the law. The information here was compiled for law enforcement purposes. (SOF ¶ 25). Moreover, production of the DIF scores Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 28 of 35 29 would divulge the Service’s special investigative technique/procedure for selecting returns for examination. (SOF ¶¶ 43-44). Finally, disclosure would risk circumvention of the law because persons with knowledge of DIF methodology could use the DIF scores to identify line items that contribute more heavily to a DIF score and manipulate the reporting on their returns to minimize the chances of examination. (SOF ¶ 44). For these reasons, courts have consistently held DIF scores to be exempt from disclosure under Exemption 7(E). See Buckner v. IRS, 25 F.Supp.2d 893, 898‐99 (N.D. Ind. 1998); Pully v. IRS, 939 F. Supp. 429, 438 (E.D. Va. 1996); Small v. IRS, 820 F. Supp. 163, 166 (D.N.J. 1992). F. THE IRS PROPERLY ASSERTED FOIA EXEMPTION 3, IN CONJUNCTION WITH 26 U.S.C. § 6103(E)(7) The Service has withheld full and partial pages under Exemption (b)(3), in conjunction with 26 U.S.C. § 6103(e)(7). Section 6103 “gives rise to an exemption under Exemption 3.” See Church of Scientology, 792 F.2d at 150. Congress provided in 6103(e)(7) that “[r]eturn information with respect to any taxpayer may be open to inspection by or disclosure to any person authorized by this subsection to inspect any return of such taxpayer if the Secretary [of the Treasury] determines Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 29 of 35 30 that such disclosure would not seriously impair Federal tax administration.”2 26 U.S.C. § 6103(e)(7) (emphasis added). In other words, if the Secretary of the Treasury – or another official with authority delegated by the Secretary of the Treasury – determines that disclosure of return information would seriously impair federal tax administration, Congress has determined that the Service may not disclose that return information. This is true for “[r]eturn information with respect to any taxpayer,” and applies to release of a taxpayer’s own return information. Under the umbrella of Exemption (b)(3), § 6103(e)(7) qualifies as a non-disclosure statute under the FOIA, provided that the Service can show that (1) the information withheld is return information; and (2) disclosure of the information would seriously impair federal tax administration. Currie v. IRS, 704 F.2d 523, 531 (11th Cir. 1983); Radcliffe v. IRS, 536 F. Supp. 2d 423, 435 (S.D.N.Y. 2008). 2 See page 10, footnote 1, supra, for the definition of “return information.” Additionally, “tax administration” is also broadly defined as: “(i) the administration, management, conduct, direction, and supervision of the execution and application of the internal revenue laws or related statutes (or equivalent laws and statutes of a State) and tax conventions to which the United States is a party, and (ii) the development and formulation of Federal tax policy relating to existing or proposed internal revenue laws, related statutes, and tax conventions, and (B) includes assessment, collection, enforcement, litigation, publication, and statistical gathering functions under such laws, statutes, or conventions. 26 U.S.C. § 6103(b)(4). Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 30 of 35 31 Revenue Agent Group Manager Deborah Fitzpatrick has been delegated the authority to determine whether the release of return information would seriously impair the federal tax administration, and she made that determination as to the material designated as withheld in the index. (SOF ¶ 41; Ex. B). Release of the material designated as withheld in the index would impair federal tax admini- stration by revealing the scope, direction and nature of the Service’s investigation into plaintiff. (SOF ¶ 41). The disclosure would also reveal to plaintiff the strategies and theories being utilized by the examiners, as well as those that may be utilized by the government should this case be litigated in court. (SOF ¶ 41). Disclosure would provide plaintiff with an unfair advantage by prematurely enabling him to craft explanations or defenses based upon his knowledge of the examiners’ and counsel’s strategy, theories, methods, and focus. (SOF ¶ 41). G. THE IRS PROPERLY ASSERTED FOIA EXEMPTION 3, IN CONJUNCTION WITH 26 U.S.C. § 6103(B)(2) The IRS has also properly withheld discriminant function (DIF) scores. The IRS assigns each tax return a DIF score, which is the sum of the various values or weights assigned to different line items on the return. (SOF ¶ 43) The IRS uses these DIF scores as its primary tool in choosing returns for examination with higher scores indicating a higher probability of significant change in reported tax Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 31 of 35 32 liability if subject to examination. (SOF ¶¶ 43). DIF scores are properly withheld under both 26 U.S.C. § 6103(b)(2) in combination with Exemption 3, and Exemption 7(E). See also, supra at Part III.G. First, DIF scores may be withheld under Exemption 3 and 26 U.S.C. § 6103(b)(2). After expressly defining what constitutes “return information” at 26 U.S.C. § 6103(b)(2)(A)‐(D), the provision the states that “return information” “does not include data in a form which cannot be associated with, or otherwise identify directly or indirectly, a particular taxpayer.” The statute then carefully limits the exception to “return information” so as to make clear that it does not include standards such as DIF scores: Nothing in the preceding sentence, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining such standards, if the Secretary determines that such disclosure will seriously impair assessment, collection, or enforcement under the internal revenue laws. Deborah Fitzpatrick, the Revenue Agent Group Manager with Examination within Small Business Self Employed (SBSE) for Group 1113 in Atlanta, Georgia, pursuant to a lawful delegation order, has determined that disclosure of DIF scores here will seriously impair assessment, collection, and/or enforcement under the Internal Revenue laws. (SOF ¶ 45). Disclosure could impair enforcement because Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 32 of 35 33 individuals with knowledge of discriminant function methodology could use DIF scores to analyze and identify tax return line items that are heavily weighted and then shift information on a taxpayer’s return to reduce the likelihood that a return would be selected for examination. (SOF ¶¶ 42, 45). Thus, the DIF scores fit squarely within the ambit of § 6103(b)(2), and as this is an exemption statute within the meaning of 5 U.S.C. § 552(b)(3), these DIF scores are exempt from disclosure under Exemption 3 and 26 U.S.C. § 6103(b)(2). See Long v. IRS, 891 F.2d 222, 224 (9th Cir. 1989); Gillin v. IRS, 980 F.2d 819, 822 (1st Cir. 1992). Alternatively, as discussed supra, the DIF scores are also protected from disclosure under 5 U.S.C. § 552(b)(7)(E). See Buckner v. IRS, 25 F.Supp.2d 893, 898‐99 (N.D. Ind. 1998); Pully v. IRS, 939 F. Supp. 429, 438 (E.D. Va. 1996); Small v. IRS, 820 F. Supp. 163, 166 (D.N.J. 1992). Therefore, the IRS properly withheld the DIF scores under Exemption 3, in conjunction with 26 U.S.C. § 6103(b)(2), and Exemption 7(E). H. THE SERVICE PROPERLY SEGREGATED THE EXEMPT AND NON- EXEMPT MATERIAL “Under the FOIA, ‘[a]ny reasonably segregable portion of a record shall be provided to any person requesting such record after deletion of the portions which are exempt under this subsection.’” Alley v. U.S. Dep’t of Health and Human Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 33 of 35 34 Servs., 590 F.3d 1195, 1210 (11th Cir. 2009) (citing 5 U.S.C. § 552(b)). However, Supreme Court has noted that “return information,” as defined under 26 U.S.C. § 6103(b)(2)(A), cannot simply be segregated and redacted. See Church of Scientology of Cal. v. IRS, 484 U.S. 9, 18 (1987); Currie v. IRS, 704 F.2d 523, 531-32 (11th Cir. 1983); see also Section III(A), supra. The Service conducted a segregability analysis for each document in the Vaughn index.3 (SOF ¶¶ 22, 27). The Service indicated whether each document was withheld in full or in part pursuant to each exemption asserted. (See Exhibit B). For documents withheld in full, the index provides sufficient information to establish that either there is no information to segregate, or that segregation is not feasible. (See id.) Therefore, the Service properly segregated the exempt and non- exempt portions of responsive records in this case. CONCLUSION For the reasons stated above, the IRS’ search was adequate and its withholdings justified. Accordingly, the defendant is entitled to judgment as a 3 While the index does not contain the word “segregability,” this is not required. See Anderson v. CIA, 63 F.Supp.2d 28, 29 (D.D.C. 1999) (agency’s affidavits need not use the word “segregable” for the court to make segregability finding). Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 34 of 35 35 matter of law. The defendant respectfully requests that this Court grant its motion for summary judgment, and dismiss the FOIA claim with prejudice. Dated: October 19, 2016 JOHN A. HORN United States Attorney /s/ Lena Amanti LENA AMANTI Assistant United States Attorney Georgia Bar No. 666825 600 Richard B. Russell Federal Bldg. 75 Ted Turner Drive, S.W. Atlanta, Georgia 30303 Telephone: (404) 581-6225 Facsimile: (404) 581-6163 Email: Lena.Amanti@usdoj.gov CAROLINE D. CIRAOLO Principal Deputy Assistant Attorney General /s/ Kieran O. Carter KIERAN O. CARTER Trial Attorney, U.S. Department of Justice Virginia Bar No. 81953 P.O. Box 227 Washington, D.C. 20044 Telephone: (202) 616-1920 Facsimile: (202) 514-6866 Email: Kieran.O.Carter@usdoj.gov Counsel for the Internal Revenue Service Case 1:15-cv-03710-AT Document 38-1 Filed 10/19/16 Page 35 of 35 1 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF GEORGIA ATLANTA DIVISION ROBERT N. GREENBERGER, ) ) Plaintiff, ) ) v. ) ) INTERNAL REVENUE SERVICE, ) ) Defendant. ) ________________________________ ) Case No. 1:15-cv-3710-AT STATEMENT OF UNDISPUTED MATERIAL FACTS The Internal Revenue Service submits that there exist no genuine issues as to the material facts set forth in the numbered paragraphs below. These material facts are conclusively established for purposes of this litigation by the uncontested paragraphs of plaintiff’s complaint, the declarations of Senior Disclosure Specialist Shira Washington, Senior Program Analyst Jeanette Czachur, IRS Counsel Attorney Chris Pavilonis, IRS Counsel Attorney Julie Schwartz, and Revenue Agent Group Manager Deborah Fitzpatrick, and the exhibits attached to those declarations, that have been submitted in support of the present motion. Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 1 of 26 2 PARTIES AND JURISDICTION 1. Plaintiff Robert N. Greenberger is a taxpayer who resides in the Northern District of Georgia. (Am. Compl. ¶ 3, Dkt. No. 4; Answer to Am. Compl. ¶ 3, Dkt. No. 16). 2. Defendant Internal Revenue Service is an agency of the United States of America within the meaning of 5 U.S.C. § 552(f)(1). (Am. Compl. ¶ 4, Dkt. No. 4; Answer to Am. Compl. ¶ 4, Dkt. No. 16). 3. The Court has jurisdiction over this FOIA claim pursuant to 5 U.S.C. § 552(a)(4)(B) because the complainant resides in the Northern District of Georgia. (Am. Compl. ¶ 1, Dkt. No. 4; Answer to Am. Compl. ¶ 1, Dkt. No. 16). 4. Venue is proper in the Northern District of Georgia pursuant to 5 U.S.C. § 552(a)(4)(B) because a substantial part of the events or omissions giving rise to the claim occurred in the Northern District of Georgia. (Am. Compl. ¶ 2, Dkt. No. 4; Answer to Am. Compl. ¶ 2, Dkt. No. 16). THE SEARCH FOR RESPONSIVE DOCUMENTS 5. Shira Washington is a Senior Disclosure Specialist in the Office of Privacy, Governmental Liaison and Disclosure at the Chicago Office of the Internal Revenue Service (IRS). She has held this position for approximately 4.5 years and has been employed with the IRS for over 29 years. Her duties include Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 2 of 26 3 processing requests under the Freedom of Information Act (FOIA). (Declaration of Shira Washington (“Washington Decl.”) ¶ 1). 6. By letter dated August 25, 2015, plaintiff submitted a request for records under the Freedom of Information Act, 5 U.S.C. § 552, to the IRS seeking access to records regarding a civil investigation of Robert N. Greenberger (“Plaintiff”) by the Service. (Washington Decl. ¶ 2; Exhibit A). 7. SDS Washington received Plaintiff’s FOIA request on September 1, 2015. She began her search in the Service’s Integrated Data Retrieval System (“IDRS”) for clues to where responsive records might be located. The IDRS is the central database and operating system that the IRS uses to maintain taxpayer accounts. If the taxpayer was under investigation or audit, or if the taxpayer’s accounts had been sent to collection or another division, the IDRS system would show specific transaction codes that stated this information. From there, SDS Washington could then contact the particular division that had the taxpayer’s case, and obtain responsive records from that division. (Washington Decl. ¶ 3; Exhibit A). 8. SDS Washington inputted the SUMRY command code into IDRS, which showed an open examination for the 2009, 2010, and 2011 tax years. She also inputted the command code AMDIS, which showed an open audit of Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 3 of 26 4 Plaintiff’s personal income taxes for 2009, 2010, and 2011. The AMDIS report showed the status of the examinations and provided codes that directed SDS Washington to the group assigned to the underlying exams for 2009, 2010, and 2011. From that information, she was able to determine that the group manager was Deidre Hughes, and obtain all of the records for the 2009, 2010, and 2011 exams that were in Ms. Hughes’ possession. (Washington Decl. ¶¶ 7, 10-12). 9. After SDS Washington reviewed the files from Ms. Hughes, she observed that the records only related to exams of Plaintiff’s personal returns. The files did not relate to a promoter examination or promoter investigation, which was a topic of the FOIA request. Therefore, she continued her search for responsive records. She found that Plaintiff had made a previous request in 2014, and that the previous request was processed by Disclosure Specialist Mark Spiry and was assigned the FOIA locator number F142034-0015. Through a review of DS Spiry’s files, she obtained the contact info for the local IRS Chief Counsel’s office that had been in contact with Plaintiff, and called them about the FOIA request. She learned that that there was a summons enforcement promoter case in progress, and the lead attorney was IRS Counsel Chris Pavilonis. (Washington Decl. ¶¶ 14-15). 10. Chris Pavilonis is an attorney in the Office of Chief Counsel, Small Business / Self-Employed Division, for the Internal Revenue Service at their Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 4 of 26 5 Jacksonville, Florida office. He has held this position for six years. His duties include working directly with IRS field agents providing legal advice on tax cases involving individuals and small businesses, and on all cases involving collection and bankruptcy issues. (Declaration of Chris Pavilonis (“Pavilonis Decl.”) ¶ 1). 11. Mr. Pavilonis is the IRS Counsel attorney working on the underlying civil promoter investigation of Robert N. Greenberger (“Plaintiff”) under 26 U.S.C. §§ 6700, 6701. Additionally, he has assisted the IRS revenue agents, IRS program managers, and Department of Justice attorneys with the related summons enforcement proceeding in Case No. 1:15-cv-03532-AT. He has coordinated the responses of the revenue agents in conjunction with these cases. (Pavilonis Decl. ¶ 2). 12. SDS Washington provided Mr. Pavilonis with a copy of the FOIA request and asked for help in gathering records that would be potentially responsive to the FOIA request. Mr. Pavilonis stated that Revenue Agent Ellie Pennington and Senior Program Analyst Jeanette Czachur were working on the investigation related to Plaintiff, and that he would obtain copies of the files that were in the possession of those individuals. (Washington Decl. ¶ 16). 13. Mr. Pavilonis provided to SDS Washington all of the records that were responsive or potentially responsive to Plaintiff’s FOIA request. These Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 5 of 26 6 records consisted of his paper legal file as well as electronic files that were saved on an IRS Chief Counsel shared drive, emails, and the files of IRS Associate Area Counsel Attorney John Arthur. Mr. Arthur was previously assigned as an attorney to the investigation of plaintiff, before being promoted. (Pavilonis Decl. ¶¶ 5-7). 14. Mr. Pavilonis also provided to SDS Washington the IRS Revenue Agent’s Injunction Referral Report and associated exhibits and addendum. This referral and the supporting exhibits consisted of nine binders of documents in paper form. I gathered the binders and had them scanned into an electronic format. (Pavilonis Decl. ¶ 8). 15. Mr. Pavilonis also provided to SDS Washington the responsive and potentially responsive records from the agents working on the examinations. He contacted Revenue Agent Ellie Pennington on October 26, 2015, who was assigned to the promoter investigation of Plaintiff at that time. Ms. Pennington provided all of the documents related to the investigation of Plaintiff that were in her possession. These documents included the files of Revenue Agent Mary Carter, who had previously been assigned to the investigation of Plaintiff. When Ms. Carter retired, Ms. Pennington was reassigned the case, and Ms. Pennington inherited the all of the case files of Ms. Carter. (Pavilonis Decl. ¶¶ 9-10). Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 6 of 26 7 16. Mr. Pavilonis also collected all of the responsive documents that were in the possession of Jeanette Czachur, who was the Small Business / Self- Employed Senior Program Analyst at the Lead Development Center. Ms. Czachur has been a Senior Program Analyst for 13 years and assigned to the Lead Development Center since October 2015. Her duties include providing technical guidance and assistance to revenue agents regarding civil penalty investigations of promoters and return preparers. Ms. Czachur is the Senior Program Analyst working on the underlying civil investigation of Plaintiff. As a Senior Program Analyst, she serves in an advisory capacity and acts as a resource for the revenue agents. (Declaration of Jeanette Czachur (“Czachur Decl.”) ¶¶ 1-2; Pavilonis Decl. ¶ 12). 17. Ms. Czachur’s records included electronic files saved on her computer hard drive and email folders in Microsoft Outlook. Ms. Czachur conducted multiple keyword searches to make sure she obtained all potentially responsive records from her hard drive and email. She provided all of these documents to Mr. Pavilonis. (Czachur Decl. ¶¶ 5-6). 18. Finally, Mr. Pavilonis identified additional files that might be responsive to the Plaintiff’s FOIA request. The Service gathered, reviewed, and included in the Vaughn index, the return information of the partnerships and other Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 7 of 26 8 business entities that had records responsive to the FOIA request. However, the Service did not gather the exam files and return information of the individual members of every partnership who received the flow-through tax benefits of deductions taken by the partnership. Construing plaintiff’s multi-itemed FOIA request broadly, the return information of the partnership members may have fallen within the scope of Plaintiff’s FOIA request. However, this additional information would potentially consist of tens of thousands of additional pages of records, as some of the underlying partnerships had over 100 members. The Service decided not to gather and review these documents, as they could be categorically withheld in their entirety pursuant to 5 U.S.C. § 552(b)(3), in conjunction with 26 U.S.C. § 6103(a), as they consist of tax return information of third-parties. (Pavilonis Decl. ¶ 13). 19. After Plaintiff filed this action under the FOIA in federal district court, SDS Washington and Mr. Pavilonis provided all of the responsive records that they had gathered to IRS Counsel Attorney Elizabeth Rawlins, who was assigned to the FOIA lawsuit. (Pavilonis Decl. ¶¶ 14-16; Washington Decl. ¶ 23). Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 8 of 26 9 THE REVIEW OF THE POTENTIALLY RESPONSIVE DOCUMENTS 20. Attorney Julie Schwartz is Senior Counsel in Branch 6 of the Office of the Associate Chief Counsel (Procedure and Administration), of the Internal Revenue Service’s Office of Chief Counsel. Branches 6 and 7 provide subject matter experts for disclosure and privilege matters, whether arising in the context of tax litigation, the FOIA, or summons enforcement. The duties of Branches 6 and 7 include assisting the Department of Justice in defending the Service in litigation under the FOIA. These duties require knowledge of the types of records created and maintained by the various divisions and functions of the Service, and an understanding of the provisions of the FOIA which exempt certain types of records from disclosure in response to a FOIA request. Ms. Schwartz was assigned as a reviewer to assist the Department of Justice in this case because it pertains to claims premised on the FOIA. She is familiar with Plaintiff’s FOIA request and has personally reviewed the records at issue in this lawsuit. (Declaration of Julie Schwartz (“Schwartz Decl.”) ¶¶ 1-4). 21. The case was originally assigned to IRS Counsel Attorney Elizabeth Rawlins and IRS Counsel reviewer Charles Christopher, on or around November 4, 2015. The case was reassigned to Ms. Schwartz as reviewer on April 13, 2016. The case was reassigned to IRS Counsel Attorney Brittany Harrison, on June 14, 2016. Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 9 of 26 10 Ms. Schwartz ultimately received a total 26,910 pages of responsive records in PDF format. From the review of these 26,910 pages, the Service determined that 1,042 pages may be produced to plaintiff in their entirety. The Service determined that 57 pages may be provided to plaintiff in part. Accordingly, a total of 1,099 pages were provided from the Service to the Department of Justice attorney assigned to this litigation for release in full or in part to plaintiff. The remaining 25,811 pages are being withheld in full. (Schwartz Decl. ¶¶ 7-8; Exhibit B). 22. Ms. Schwartz, along with two Office of Chief Counsel docket attorneys, have reviewed all records at issue in this litigation and have made reasonable efforts to make every reasonably segregable non-exempt portion of every responsive record available to the plaintiff. The Service has withheld in their entirety only those records that fall within a FOIA exemption, or those records wherein the portions exempt from disclosure under the FOIA are so inextricably intertwined with nonexempt material as to be non-segregable. Based on discussions of Ms. Schwartz with Elizabeth Rawlins, Christopher Pavilonis, an attorney with the Small Business, Self Employed Division of Chief Counsel and communications with the Revenue Agents assigned to examine plaintiff, the Service determined that there are no other records responsive to the request that could be located that would not be categorically exempt from disclosure as third Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 10 of 26 11 party return information protected under FOIA exemption (b)(3) in conjunction with IRC § 6103(a). (Schwartz Decl. ¶ 9; Exhibit B). 23. In her declaration, Ms. Schwartz provided the rationale for withholding records under FOIA Exemption 3, in conjunction with 26 U.S.C. § 6103(a); FOIA Exemption 5, in conjunction with deliberative process privilege, the attorney-client privilege, and the attorney work product privilege; FOIA Exemption 6; and FOIA Exemptions 7(C) and 7(E). (Schwartz Decl. ¶ 10; Exhibit B). 24. Deborah Fitzpatrick is a Revenue Agent Group Manager with Examination within Small Business Self Employed (SBSE) of the Internal Revenue Service (IRS or Service). Ms. Fitzpatrick works with Group 1113 in Atlanta, Georgia. As Group Manager of Group 1113, she oversees all investigations under sections 6700 and 6701 of the Internal Revenue Code that are approved for her geographic areas. She works with each Revenue Agent to make decisions as to which course an investigation will take and what final determinations will be taken. She also meets with taxpayers when they request manager meetings. (Declaration of Deborah Fitzpatrick (“Fitzpatrick Decl.”) ¶¶ 1- 2). Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 11 of 26 12 25. The IRS is examining the plaintiff’s conduct to determine whether he may have violated certain provisions of the Code in connection with his involvement with conservation easement partnerships or arrangements or while preparing federal tax returns for conservation easement partnerships or federal tax returns on which a charitable donation deduction was claimed arising from a conservation easement. (Fitzpatrick Decl. ¶ 3). 26. The investigation with respect to the plaintiff’s potential liability for penalties under the Internal Revenue Code is ongoing. (Fitzpatrick Decl. ¶ 4). 27. Ms. Fitzpatrick is familiar with the Plaintiff’s FOIA request and is familiar with the records withheld in part and in full pursuant to the FOIA exemptions described at 5 U.S.C. § 552(b)(7)(A) (Exemption 7A) and 5 U.S.C. § 552(b)(7)(E) (Exemption 7E) and pursuant to the FOIA exemption described at 5 U.S.C. § 552(b)(3) (Exemption 3) in connection with I.R.C. § 6103(b)(2) and I.R.C. § 6103(e)(7). Ms. Fitzpatrick is familiar with the requirements for disclosure in response to a FOIA request and is similarly familiar with the segregation requirement of subsection (b) of FOIA for any nonexempt information contained in responsive agency records. Where documents were withheld in full, those documents were entirely covered by a FOIA exemption, or any non-exempt information was inextricably intertwined with the exempt information so as to Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 12 of 26 13 make it not reasonably segregable. Finally, Ms. Fitzpatrick is familiar with the documents that the Service is withholding and she reviewed the index of withheld documents in preparation for making her declaration. (Fitzpatrick Decl. ¶¶ 5-8). Exemption 3, in Conjunction with 26 U.S.C. § 6103(a) 29. A substantial number of pages are being withheld by the Service in full or in part because they contain return information of taxpayers other than the plaintiff, the disclosure of which to plaintiffs is prohibited under section 6103 of the Internal Revenue Code (“IRC”). This material consists of copies of documents or information originally obtained or created by the Service in the course of determining the liability under Title 26 of taxpayers other than plaintiff and contains information such as taxpayer returns, taxpayer names, taxpayer addresses, taxpayer identification numbers and information concerning the third party taxpayers’ potential liability under Title 26. Plaintiff has not demonstrated a material interest in the withheld third party return information under section 6103(e), secured consent to disclosure from the third party taxpayers under section 6103(c) nor otherwise demonstrated his entitlement for this information under the Internal Revenue Code. The Service has therefore withheld these pages, in full or in part, pursuant to FOIA Exemption 3 in conjunction with IRC § 6103(a). (Schwartz Decl. ¶¶ 11-12; Exhibit B). Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 13 of 26 14 Exemption 5, in Conjunction with the Attorney-Client Privilege 30. The Service is withholding records under Exemption 5, in conjunction with the attorney-client privilege. During the course of plaintiff’s ongoing examination, and in preparation for the examination, the examiners have provided relevant facts to Chief Counsel attorneys, who have in turn provided opinions and advice based upon, and thus reflecting, those facts. The Revenue Agents conducting the examination have provided facts to Chief Counsel attorneys in confidence because the disclosure of such facts could impair their examination. Specifically, disclosure could reveal the strategy, scope, nature, direction, and limits of the examination. The examining Revenue Agents expect the advice sought from and provided by Counsel to remain confidential, including Counsel’s opinions regarding how documents should be drafted, how questions and communications with plaintiffs should be formulated, how research should be conducted to enhance the factual basis for decisions, and how revenue laws should be applied to the facts in this examination. The pages in the index attached as Exhibit B that are withheld in full or in part under Exemption 5 are intra-agency communications containing advice, or a request for advice, exchanged between a Chief Counsel attorney and a member of the Service relating to a legal matter. These documents consist of emails, notes, transactional diagrams, legal research, Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 14 of 26 15 outlines and drafts. The Service considers this information to be confidential under the attorney-client privilege and exempt from disclosure under FOIA Exemption 5. (Schwartz Decl. ¶¶ 13-15; Exhibit B). Exemption 5, in Conjunction with the Deliberative Process Privilege 31. The Service is withholding records under Exemption 5, in conjunction with the deliberative process privilege. These pages are comprised of inter-agency or intra-agency memoranda, letters, or equivalent communications which reflect the deliberations, and predecisional thoughts and analyses of employees of the Service or their counsel. If disclosed, these records could potentially cause confusion because they are pre-decisional facts, reasons, and rationales that were not the ultimate ground for the agency action. Disclosure of this predecisional information could also result in harm to the underlying open examination by identifying alternative theories or approaches not employed by the exam team and to the overall examination practice by opening Revenue Agents to ridicule and harassment for suggestions and positions not adopted as final actions. These documents consist of emails, notes, transactional diagrams, research, outlines, drafts and records received from third parties used to form the opinion of the exam team in determining courses of action to pursue or specific questions to ask during the ongoing examination of plaintiff. The final agency action will be the outcome Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 15 of 26 16 of the pending examination. The Service considers these records to be confidential under the deliberative process privilege and exempt from disclosure under FOIA Exemption 5. (Schwartz Decl. ¶ 16; Exhibit B). 32. The Service’s examination, to which the records withheld under Exemption 5 and the deliberative process pertain, is ongoing. Thus, the Service has not made a final determination about whether or how to pursue further action against plaintiff concerning the information to which these deliberative process records pertain. (Schwartz Decl. ¶ 17; Exhibit B). 33. The Service's examination process essentially consists of a comparison of previously submitted returns and return information with information provided by the taxpayer under examination, and obtained by the Service from related parties, and from third parties. The information is analyzed by Revenue Agents, who are frequently advised by Chief Counsel attorneys, to decide what enforcement action, if any, should be taken. The withheld pages contain communications and memoranda prepared by the Revenue Agents conducting the examination, their supervisors, and Chief Counsel attorneys, and pertain to the potential decision to take enforcement against plaintiffs, what action should be taken, and the bases and justifications for such action. (Schwartz Decl. ¶¶ 18-19; Exhibit B). Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 16 of 26 17 34. All of the records withheld in full or in part under Exemption 5 and the deliberative process privilege were drafted, written, or compiled by IRS Revenue Agents or attorneys in the IRS Office of Chief Counsel. These records were created for intra-agency use by the Service. All records described as “draft” in the index attached as Exhibit B were drafted by a Revenue Agent participating in the examination, or by a Chief Counsel attorney, and were subject to final review by that same Revenue Agent or another Revenue Agent with the examination team, or by a supervisory Revenue Agent or other manager, prior to mailing, transmittal, filing, use in an interview, or other use. Such drafts were finalized after consultation with one or more of the aforementioned individuals, and preceded the decisions incorporated into the final versions of those records. (Schwartz Decl. ¶¶ 20-21; Exhibit B). 35. All of the withheld records indicated in the index attached as Exhibit B as withheld in full or in part under Exemption 5 and the deliberative process privilege are both deliberative and pre-decisional in nature. They are deliberative because they discuss or propose options for reaching the proper enforcement determinations, or provide suggested revisions, legal analysis, and other comments on the language of the draft document requests, subpoenas, communications with the taxpayer, and various intra-agency communications involved in the Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 17 of 26 18 examination. The information contained in these records is pre-decisional because it reflects opinions and recommendations of agency personnel that precede the decisions in this ongoing examination concerning plaintiff’s potential liability under the Code. The Service considers these records to be confidential under the deliberative process privilege and exempt from disclosure under FOIA Exemption 5. (Schwartz Decl. ¶ 22; Exhibit B). Exemption 5, in Conjunction with the Attorney Work Product Privilege 36. The Service is withholding records under Exemption 5, in conjunction with the attorney work product privilege. These pages include draft letters, notes of conference calls, suggestions for communications with taxpayers, notes regarding communications with taxpayers, legal research, draft white papers and emails. These records were withheld because they were prepared by a Chief Counsel attorney in reasonable contemplation of litigation. The Service considers these records to be confidential under the attorney work product privilege and exempt from disclosure under FOIA exemption 5. (Schwartz Decl. ¶ 23; Exhibit B). Exemption 6 37. The Service is withholding records under Exemption 6, which exempts information that would constitute a clearly unwarranted invasion of personal privacy. The information being withheld under Exemption 6 is also being Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 18 of 26 19 withheld in full where the information is also third party return information withheld under FOIA exemption (b)(3) in conjunction with I.R.C. § 6103(a) or in part because they contain information about private individuals, the disclosure of which could reasonably be expected to constitute an unwarranted invasion of personal privacy, particularly as their association with a law enforcement action, i.e. plaintiff’s ongoing examination. The withheld information contains names and other identifiers of third parties such as addresses, partial or full SSNs, taxpayer identification numbers, driver's license numbers and phone numbers as well as personal information of Service employees such as home phone numbers, cell numbers and personnel information. The withheld information could lead to harassment, embarrassment, or other unwarranted invasion of privacy. There is no countervailing public interest in this information. Therefore, the Service considers these records to be exempt from disclosure under Exemption 6. (Schwartz Decl. ¶ 24; Exhibit B). Exemption 7(C) 38. The Service is withholding records under Exemption 7(C). This information includes names, telephone numbers, partial or full Social Security numbers, taxpayer identification numbers, driver's license numbers, addresses, or other personal information belonging to third parties gathered in the course of an Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 19 of 26 20 ongoing investigation. The release of this information could reasonably be expected to lead to the identification of third parties which could conceivably subject them to harassment or annoyance in their private life due to their association with the Service's examination of plaintiff. The Service has discerned little or no interest to the requesters or to the public in this information. The release of this information would be an unwarranted invasion of privacy and could reasonably be expected to constitute an unwarranted invasion of the personal privacy of these individuals. Therefore, the Service considers these records to be exempt from disclosure under Exemption 7(C). (Schwartz Decl. ¶¶ 25-26; Exhibit B). Exemption 7(E) 39. The Service is withholding DIF scores and other records under Exemption 7(E). These records contain information describing certain techniques, guidelines, criteria and similar law enforcement material used by the Service to enforce revenue laws and disclosure of the use of such techniques would risk circumvention of the law. The withheld information contains thresholds, techniques, guidelines, criteria and similar information used by Service employees in the course of selecting taxpayers for exam and in the course of administering the examination. Disclosure of these techniques, guidelines and criteria could result in Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 20 of 26 21 circumvention of the tax laws as taxpayers could use the information to fashion their tax matters so as to avoid the criteria resulting in examination. Therefore, the Service considers these records to be exempt from disclosure under Exemption 7(E). (Schwartz Decl. ¶ 27; Fitzpatrick Decl. ¶ 16; Exhibit B). Exemption 7(A) 40. The Service is withholding records under Exemption 7(A). These records contain information relevant to an examination of Plaintiff regarding whether he may have violated certain provisions of the Internal Revenue Code. This examination constitutes a law enforcement matter, involving the plaintiff, that has not yet concluded. The release of this information may reasonably be expected to interfere with ongoing enforcement. Disclosure of the pages indicated would harm the ongoing examination by prematurely revealing the evidence gathered and strategies adopted by the IRS Revenue Agents and Counsel involved in the investigation of the plaintiff, by revealing the nature, direction, scope, and focus of the case against the plaintiff, and by providing premature insight into the strength of the Service’s position and its reliance on certain evidence. The withheld documents include a number of emails and handwritten and typewritten notes as well as transaction spreadsheets and calculations which if disclosed to the plaintiff would provide a roadmap as to the direction of the ongoing investigation. Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 21 of 26 22 Disclosure of these documents would provide the plaintiff to access to information to which he is not entitled to access that he could use to circumvent the tax laws and to influence the outcome of the ongoing investigation. Therefore, the Service considers these records to be exempt from disclosure under Exemption 7(A). (Fitzpatrick Decl. ¶ 18; Exhibit B). FOIA Exemption 3 in Conjunction with 26 U.S.C. § 6103(e)(7) 41. Per Treasury Department Order No. 150-10, dated April 22, 1982, authority to act in certain matters officially before the Commissioner of Internal Revenue has been delegated to Deborah Fitzpatrick by Delegation Order No. 11-2 (Rev. 2) (DO 11-2), subparagraphs (2) and (3), found at Internal Revenue Manual (IRM) section 1.2.49.3, as supplemented by the DO 11-2 Reference Chart found at IRM section 1.2.49-1. Pursuant to this Department Order, Deborah Fitzpatrick has the authority to make the determination under 26 U.S.C. § 6103(e)(7) that disclosure of return information to persons with a material interest in that information would impair tax administration. Ms. Fitzpatrick has made the determination that releasing certain records at issue in this litigation would allow plaintiff to determine the nature, direction, and scope of the examination. Disclosure of certain records would also reveal to plaintiff the strategies and theories being utilized by the examiners, as well as those that may be utilized by Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 22 of 26 23 the government should this case be litigated in court. Disclosure of the information in the documents withheld under Exemption 3 in conjunction with I.R.C. § 6103(e)(7) would allow plaintiff earlier and greater access to information about the investigation than he otherwise would be entitled to receive. Such disclosure would provide plaintiff with an unfair advantage in that it would prematurely enable him to craft explanations or defenses based upon his knowledge of the examiners' and counsel's strategy, theories, methods, and points of focus. Because such disclosure reasonably could be expected to interfere with enforcement proceedings of the Service, and therefore could seriously impair the ability of the government to ensure the collection of the proper tax and penalties, the records or portions of records described in the index as having been marked as such are being withheld pursuant to FOIA Exemption 3 in conjunction with IRC § 6103(e)(7) because their disclosure would lead to the serious impairment of federal tax administration. (Fitzpatrick Decl. ¶¶ 19-21; Exhibit B). 42. Pursuant to the same Department Order, Ms. Fitzpatrick has determined that the disclosure of DIF scores found in records responsive to plaintiff’s FOIA request will seriously impair the ability of the government to ensure the collection of the proper tax and penalties. Disclosure of DIF scores would seriously impair federal tax administration because persons with knowledge Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 23 of 26 24 of DIF methodology, which is known within the statistical community, could use the DIF scores to identify line items that contribute more heavily to a DIF score and manipulate the reporting on their returns to minimize the chances of examination. (Fitzpatrick Decl. ¶ 15; Exhibit B). FOIA Exemption 3 in Conjunction with 26 U.S.C. § 6103(b)(2) 43. The Service is withholding records under Exemption 3, in conjunction with 26 U.S.C. § 6103(b)(2). These records contain DIF scores. Discriminant Index Function (DIF) scores are a primary method by which tax returns are selected for examination by the Service. The Service has adapted the DIF methodology to identify returns that have a high probability of significant tax change if examined. Each return is assigned a DIF score, which is the sum of the various values or weights assigned to the different line items of the returns. Returns that have a higher probability of significant tax change, i.e., the returns most profitable to examine, have higher DIF scores. Higher-scored returns tend to be examined first to ensure the most efficient use of limited examination resources. (Fitzpatrick Decl. ¶ 9; Exhibit B). 44. A statistician or any member of the public with knowledge of discriminant function methodology would be able to analyze the pooled data and identify the line items that are heavily weighted, and therefore which contribute Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 24 of 26 25 significantly to a DIF score, and which line items are less weighted, and therefore contribute less to the overall DIF score. With this information, taxpayers would be able to shift items of income and deduction on their tax returns to lesser-weighted line items, resulting in lower DIF scores. Such shifting would result in a reduced likelihood that the taxpayer’s tax return would be selected for examination. Disclosure of DIF score information could seriously impair the Service’s ability to enforce internal revenue laws by providing taxpayers with the opportunity to manipulate their DIF scores and possibly avoid examination by the Service. (Fitzpatrick Decl. ¶¶ 10-11; Exhibit B). 45. Per Treasury Department Order No. 150-10, dated April 22, 1982, authority to act in certain matters officially before the Commissioner of Internal Revenue has been delegated to Deborah Fitzpatrick by Delegation Order No. 11-2 (Rev. 2) (DO 11-2), subparagraphs (2) and (3), found at Internal Revenue Manual (IRM) section 1.2.49.3, as supplemented by the DO 11-2 Reference Chart found at IRM section 1.2.49-1. Pursuant to this authority, Ms. Fitzpatrick has determined that the disclosure of DIF scores found in records responsive to plaintiff’s FOIA request will seriously impair assessment, collection, or enforcement under the internal revenue laws. (Fitzpatrick Decl. ¶ 14). Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 25 of 26 26 Dated: October 19, 2016 JOHN A. HORN United States Attorney /s/ Lena Amanti LENA AMANTI Assistant United States Attorney Georgia Bar No. 666825 600 Richard B. Russell Federal Bldg. 75 Ted Turner Drive, S.W. Atlanta, Georgia 30303 Telephone: (404) 581-6225 Facsimile: (404) 581-6163 Email: Lena.Amanti@usdoj.gov CAROLINE D. CIRAOLO Principal Deputy Assistant Attorney General /s/ Kieran O. Carter KIERAN O. CARTER Trial Attorney, U.S. Department of Justice Virginia Bar No. 81953 P.O. Box 227 Washington, D.C. 20044 Telephone: (202) 616-1920 Facsimile: (202) 514-6866 Email: Kieran.O.Carter@usdoj.gov Counsel for the Internal Revenue Service Case 1:15-cv-03710-AT Document 38-2 Filed 10/19/16 Page 26 of 26 1 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF GEORGIA ATLANTA DIVISION ROBERT N. GREENBERGER, ) ) Plaintiff, ) ) v. ) ) INTERNAL REVENUE SERVICE, ) ) Defendant. ) ________________________________ ) Case No. 1:15-cv-3710-AT ORDER This matter comes before the Court on Defendant Internal Revenue Service’s motion for summary judgment and Plaintiff Robert N. Greenberger’s cross-motion for summary judgment. Having considered defendant’s motion, plaintiff’s cross-motion, and the entire record of the case, it is ORDERED that defendant’s motion for summary judgment is GRANTED; and ORDERED that plaintiff’s cross-motion for summary judgment is denied; and it is further Case 1:15-cv-03710-AT Document 38-3 Filed 10/19/16 Page 1 of 2 2 ORDERED that the Clerk shall enter judgment in favor of the defendant. DATED this ______ day of ________________, 201__. __________________________ Amy Totenberg United States District Judge Case 1:15-cv-03710-AT Document 38-3 Filed 10/19/16 Page 2 of 2 1 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF GEORGIA ATLANTA DIVISION ROBERT N. GREENBERGER, ) ) Plaintiff, ) ) v. ) ) INTERNAL REVENUE SERVICE, ) ) Defendant. ) ________________________________ ) Case No. 1:15-cv-3710-AT DECLARATION OF SHIRA WASHINGTON I, Shira Washington, pursuant to the provisions of 28 U.S.C. § 1746, declare: 1. I am a Senior Disclosure Specialist in the Office of Privacy, Governmental Liaison and Disclosure at the Chicago Office of the Internal Revenue Service (IRS). I have held this position for approximately 4.5 years and have been employed with the IRS for over 29 years. My duties include processing requests under the Freedom of Information Act (FOIA). These duties require knowledge of the procedures for processing FOIA requests, knowledge of the types of records the IRS maintains and how to locate them, and knowledge of the provisions of the FOIA which exempt certain types of documents from disclosure in response to a request. I make this declaration based on my personal knowledge Case 1:15-cv-03710-AT Document 38-4 Filed 10/19/16 Page 1 of 9 2 and based on my notes, records, and emails memorializing the searches that I conducted in September through December of 2015 in response to plaintiff’s FOIA request. 2. By letter dated August 25, 2015, plaintiff submitted his FOIA request to the IRS seeking access to records regarding a civil investigation of Robert N. Greenberger (“Plaintiff”) by the Service. A true and correct copy of the FOIA request is attached as Exhibit A. The records plaintiff sought included tax returns and elections; information received by the Lead Development Center; documents reviewed by IRS Counsel; “pre-filing notification letters”; documents prepared in evaluating whether penalties, an injunction, and or “pre-filing notification” against Plaintiff was appropriate; consents and waivers by Plaintiff; documents contained within the administrative and non-administrative files; all written and electronic files addressing the potential promoter liability of Plaintiff; documents which form the basis of an October 23, 2013 information request to Plaintiff; and all communications in connection with the promoter liability of Plaintiff. 3. I received Plaintiff’s FOIA request on September 1, 2015. See Exhibit A. My first step was to read through the FOIA request to determine the scope of the information requested. I began my search in the Service’s Integrated Data Retrieval System (“IDRS”) for clues to where responsive records might be Case 1:15-cv-03710-AT Document 38-4 Filed 10/19/16 Page 2 of 9 3 located. The IDRS is the central database and operating system that the IRS uses to maintain taxpayer accounts. If the taxpayer was under investigation or audit, or if the taxpayer’s accounts had been sent to collection or another division, the IDRS system would show specific transaction codes that stated this information. From there, I could then contact the particular division that had the taxpayer’s case, and obtain responsive records from that division. 4. The IDRS system is operated by inputting the taxpayer’s EIN or SSN along with specific command codes. Each command code retrieves a specific set of information in IDRS. For example, the command code IMFOLR displays the return information filed by the taxpayer. The command code IMFOLT displays the tax information regarding specific tax periods for the taxpayer. Some of the information retrieved using a command code is displayed in a readable format, such as the payoff balance for a particular tax liability or the date that a tax return was filed. Other information is displayed through the use of transaction codes that correspond to specific actions. For example, the transaction code “150” means that a return was filed; the transaction code “300” means that an additional tax was assessed as a result of an audit adjustment. These transaction codes could provide leads to where I could search for documents responsive to the FOIA request. Case 1:15-cv-03710-AT Document 38-4 Filed 10/19/16 Page 3 of 9 4 5. When I pulled up the SSN for the taxpayer, I entered the command code INOLES, which pulls up the entity information that corresponds with the SSN. The INOLES information shows the name, address, contacts, and filing requirements of the entity. Using this information, I was able to first confirm that I had the correct taxpayer and correct social security number, and validate the social security number and taxpayer’s name on the FOIA request. 6. I next inputted the transaction code CFINK along with the Plaintiff’s social security number, to verify whether or not a Power of Attorney authorization is on file and what tax years and tax forms are authorized by the Power of Attorney. I look at this information even though I may receive a Power of Attorney Form 2848 with the FOIA Request, to make sure authorizations are not conflicting. 7. Next, I inputted the SUMRY command code. SUMRY is a command code that shows a summary or snapshot of all open and active tax modules. A tax module consists of a particular tax form for a specific year – for example, a module could be for an income tax return, Form 1040, for the 2015 tax year. The information in SUMRY shows whether or not someone is actively working on each module. The SUMRY report showed open modules for Plaintiff’s Form 1040 for the 2009, 2010, 2011, and 2013 tax years. This told me that there was an open Case 1:15-cv-03710-AT Document 38-4 Filed 10/19/16 Page 4 of 9 5 examination for the first three tax years. The SUMRY showed “-L freeze” codes for the 2009, 2010, and 2011 years. The “-L freeze” codes are present when there is an open examination. 8. After reviewing the information from the SUMRY command code, I inputted the code IMFOLI. IMFOLI is a similar command code to SUMRY in that it provides information about all open and active tax modules. The IMFOLI information goes farther back in time and shows all of the modules that are available. The IMFOLI report showed that there were modules present for the Plaintiff from 2007 through 2015. The modules showed that Plaintiff had filed returns for 2007 through 2013. The module showed a balance for 2007-2013 of $0. 9. I next inputted the command code IMFOLT for the specific modules listed in the FOIA request (Exhibit A). The IMFOLT shows only posted (as opposed to pending) transactions. The IMFOLT showed that there were posted transactions for 2007 through 2014. The IMFOLT showed that Plaintiff had filed tax returns for 2007 through 2013 and had made payments for 2007 through 2014. 10. I next inputted the command code AMDIS, which provided the procedural posture of any pending audits of the taxpayer. In this case, the AMDIS transcript showed an open audit for 2009, 2010, and 2011. The AMDIS showed the status of the examinations and provided codes that directed me to the group Case 1:15-cv-03710-AT Document 38-4 Filed 10/19/16 Page 5 of 9 6 assigned to the underlying exams for 2009, 2010, and 2011. From that information, I was able to determine that the group manager was Deidre Hughes. 11. On September 1, 2015, I sent an email to Ms. Hughes letting her know that I was looking for records responsive to Plaintiff’s FOIA request. I attached a copy of Plaintiff’s FOIA request to this email. Ms. Hughes emailed me back and said that she would copy all records that she had relating to the FOIA request and send them to me. 12. I received the files from Ms. Hughes on September 14, 2015. Ms. Hughes advised me that she provided me with all of the records for the 2009, 2010, and 2011 exams that were in her group’s possession. I reviewed the records in the files that Ms. Hughes had sent me, and scanned each record into our AFOIA database. 13. After reviewing the files that Ms. Hughes sent me, I observed that the records only related to exams of Plaintiff’s personal returns. The files did not relate to a promoter examination or promoter investigation, which was a topic of the FOIA request. Therefore, I continued my search for responsive records. 14. From the records I received, I found that Plaintiff had made a previous request in 2014. That request was processed by Disclosure Specialist Mark Spiry and was assigned the FOIA locator number F142034-0015. I reviewed the files Case 1:15-cv-03710-AT Document 38-4 Filed 10/19/16 Page 6 of 9 7 that Mark Spiry obtained. From his case notes, I obtained the contact info for the local IRS Chief Counsel’s office that had been in contact with Plaintiff, and called them about the FOIA request. I learned that that there was a summons enforcement promoter case in progress, and the lead attorney was IRS Counsel Chris Pavilonis. 15. I then called Mr. Pavilonis and emailed him a copy of the FOIA request. Mr. Pavilonis stated that Revenue Agent Ellie Pennington and Senior Program Analyst Jeanette Czachur were working on the investigation related to Plaintiff, and that he would obtain copies of the files that were in the possession of those individuals. 16. On October 26, 2015, Mr. Pavilonis called me and stated that he was almost finished gathering the paper files from Ms. Pennington and Ms. Czachur. He stated that he was now gathering the electronic files, and he anticipated getting the files to me in the next week. 17. On November 10, 2015, IRS Counsel Elizabeth Rawlins called me and informed me that Plaintiff had filed a lawsuit against the Service relating to this FOIA request. Ms. Rawlins asked for a copy of the request and a status update regarding my search. 18. On November 19, 2015, I received an email from Chris Pavilonis, stating that he had obtained most of the electronic files from Ms. Pennington and Case 1:15-cv-03710-AT Document 38-4 Filed 10/19/16 Page 7 of 9 8 Ms. Czachur. Mr. Pavilonis asked whether he should send the documents to IRS Chief Counsel attorney Elizabeth Rawlins, who was assigned to the FOIA lawsuit, or to me. I asked him to send copies of the files to me. Mr. Pavilonis stated that he would send the files to me and have Ms. Pennington send the remaining files directly to me, rather than through him. 19. On November 25, 2015, I sent copies of all of the responsive records that I had in my possession to IRS Chief Counsel attorney Elizabeth Rawlins. 20. On December 2, 2015, I received additional documents directly from Ms. Pennington that were responsive to the FOIA request. These records consisted of paper files, four compact discs, and emails with passwords for the CDs. I scanned the paper documents into the AFOIA system and put the remaining documents in the AFOIA system. 21. Also on December 2, 2015, Mr. Pavilonis attempted to send me additional electronic files via email. The electronic files were too large in size to email, so Mr. Pavilonis put them on a flash drive and mailed me the flash drive. 22. On December 3, 2015, I was instructed to close the case and transfer it to IRS Counsel. It is customary for IRS Counsel to handle FOIA requests when there is pending litigation. Case 1:15-cv-03710-AT Document 38-4 Filed 10/19/16 Page 8 of 9 9 23. On December 9, 2015, I received the flash drive that Mr. Pavilonis had mailed me. At that point, I gathered up all of the remaining responsive records that I had in my possession and sent them to IRS Chief Counsel attorney Elizabeth Rawlins. This concluded my search for responsive records. I declare under penalty of perjury that the foregoing is true and correct. Executed on October 18, 2016. ___________________________ Shira F. Washington Senior Disclosure Specialist Internal Revenue Service Chicago, Illinois Case 1:15-cv-03710-AT Document 38-4 Filed 10/19/16 Page 9 of 9 1 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF GEORGIA ATLANTA DIVISION ROBERT N. GREENBERGER, ) ) Plaintiff, ) ) v. ) ) INTERNAL REVENUE SERVICE, ) ) Defendant. ) ________________________________ ) Case No. 1:15-cv-3710-AT DECLARATION OF CHRIS PAVILONIS I, Chris Pavilonis, pursuant to the provisions of 28 U.S.C. § 1746, declare: 1. I am an attorney in the Office of Chief Counsel, Small Business / Self- Employed Division, for the Internal Revenue Service at their Jacksonville, Florida office. I have held this position for six years. My duties include working directly with IRS field agents providing legal advice on tax cases involving individuals and small businesses, and on all cases involving collection and bankruptcy issues. When these cases go to trial, I litigate the cases on behalf of the IRS. I also have direct responsibility for identifying the desired legal theories, developing the trial strategies, and representing the IRS in court. I may also be assigned to assist the Case 1:15-cv-03710-AT Document 38-5 Filed 10/19/16 Page 1 of 7 2 Department of Justice in the handling of collection, refund, and other cases in the U.S. District Courts. 2. I am the IRS Counsel attorney working on the underlying civil promoter investigation of Robert N. Greenberger (“Plaintiff”) under 26 U.S.C. §§ 6700, 6701. Additionally, I have been assisting the IRS revenue agents, IRS program managers, and Department of Justice attorneys with the related summons enforcement proceeding in Case No. 1:15-cv-03532-AT. I have been coordinating the responses of the revenue agents in conjunction with these cases. I make this declaration based on my personal knowledge. 3. By letter dated August 25, 2015, plaintiff submitted his FOIA request to the IRS seeking access to records regarding a civil investigation of Robert N. Greenberger (“Plaintiff”) by the Service. A true and correct copy of the FOIA request is attached as Exhibit A. 4. I received a copy of Plaintiff’s FOIA request in October of 2015 from Senior Disclosure Specialist Shira Washington. My first step was to read through the FOIA request to understand the scope of the information requested. I then began a systematic search for records that would be responsive to the FOIA request. Case 1:15-cv-03710-AT Document 38-5 Filed 10/19/16 Page 2 of 7 3 5. First, I searched my own files for responsive records. My files consisted of the paper legal file as well as electronic files that were saved on an IRS Chief Counsel shared drive. 6. I also searched my email for responsive records. I searched the folders where I saved emails related to the investigation. I searched for any emails that were to or from the individuals that I knew were working on the investigation. I also performed a search of my entire email using key word searches. My key word search included searching for the words “conservation”, “G*”, “Greenberger”, along with other words that might locate responsive emails. I then gathered and saved the responsive emails that I found. 7. I then obtained all of the files of IRS Associate Area Counsel Attorney John Arthur, who had previously been assigned to the investigation. Before being promoted to a different position, Mr. Arthur gathered all of his documents relating to the investigation of Plaintiff and consolidated them in a single legal file. This file included all of his emails (in printed-out form), hand- written notes, and documents relating to the investigation of Plaintiff. I obtained Mr. Arthur’s file upon receiving this assignment from him. Mr. Arthur represented to me that this file contained all of the documents that he had in his possession regarding the investigation of Plaintiff. Case 1:15-cv-03710-AT Document 38-5 Filed 10/19/16 Page 3 of 7 4 8. I had previously obtained the IRS Revenue Agent’s Injunction Referral Report and associated exhibits and addendum. This referral and the supporting exhibits consisted of nine binders of documents in paper form. I gathered the binders and had them scanned into an electronic format. 9. The next step was to gather responsive and potentially responsive records from the agents working on the examinations. I contacted Revenue Agent Ellie Pennington on October 26, 2015, who was currently assigned to the promoter investigation of Plaintiff. I provided Ms. Pennington with a copy of the FOIA request and asked her to provide me with all documents that may be responsive to the request. Ms. Pennington informed me that she would coordinate with Senior Disclosure Specialist Shira Washington and provide Ms. Washington with the responsive and potentially responsive records directly. 10. Ms. Pennington also provided me with emails that were responsive to the FOIA request. After providing the emails to me, Ms. Pennington represented that the emails and the files sent directly to Ms. Washington comprised all of the documents related to the investigation of Plaintiff that were in her possession. These documents also included the files of Revenue Agent Mary Carter, who had previously been assigned to the investigation of Plaintiff. When Ms. Carter retired, Case 1:15-cv-03710-AT Document 38-5 Filed 10/19/16 Page 4 of 7 5 Ms. Pennington was reassigned the case, and Ms. Pennington inherited the all of the case files of Ms. Carter. 11. I also reached out to Ms. Jeanette Czachur, who was the Small Business / Self-Employed Senior Program Analyst at the Lead Development Center. I contacted Ms. Czachur because I knew that she was in communication with the revenue agents and other individuals who were working on the investigation of Plaintiff and any related cases. Ms. Czachur helped coordinate the investigation on the IRS side (as opposed to IRS Counsel side), looking at related investigations from the 10,000-foot level. I provided Ms. Czachur with a copy of the FOIA request and asked her for all responsive and potentially responsive records. 12. On November 25, 2015, Ms. Czachur sent me a large batch of files, emails, and attachments to emails. Ms. Czachur represented to me that these records comprised everything that she had in her possession regarding the investigation of Plaintiff. Ms. Czachur stated that the majority of the records in her possession were either emails or records that she had obtained from the revenue agents working on the underlying investigations. 13. From my conversations with Ms. Czachur, Ms. Pennington, and counsel, I identified additional files that might be responsive to the Plaintiff’s Case 1:15-cv-03710-AT Document 38-5 Filed 10/19/16 Page 5 of 7 6 FOIA request. The Service gathered, reviewed, and included in the Vaughn index, the return information of the partnerships and other business entities that had records responsive to the FOIA request. However, the Service did not gather the exam files and return information of the individual members of every partnership who received the flow-through tax benefits of deductions taken by the partnership. Construing plaintiff’s multi-itemed FOIA request broadly, the return information of the partnership members may have fallen within the scope of Plaintiff’s FOIA request. However, this additional information would potentially consist of tens of thousands of additional pages of records, as some of the underlying partnerships had over 100 members. The Service decided not to gather and review these documents, as they could be categorically withheld in their entirety pursuant to 5 U.S.C. § 552(b)(3), in conjunction with 26 U.S.C. § 6103(a), as they consist of tax return information of third-parties. 14. On November 17, 2015, I was informed by IRS Counsel Elizabeth Rawlins that Plaintiff had filed a FOIA lawsuit in federal district court. 15. On November 19, 2015, I emailed Senior Disclosure Specialist Shira Washington, and informed her that I had completed gathering the responsive files. Because the FOIA request was now being litigated, I asked whether I should send Case 1:15-cv-03710-AT Document 38-5 Filed 10/19/16 Page 6 of 7 7 the documents to IRS Counsel Elizabeth Rawlins, who was assigned to the FOIA lawsuit, or to Ms. Washington. 16. On December 2, 2015, I attempted to send the electronic files via email. The electronic files were too large in size to email, so I put them on a flash drive and mailed the flash drive to Ms. Washington. I declare under penalty of perjury that the foregoing is true and correct. Executed on October 19, 2016. ___________________________ Christopher Pavilonis IRS Associate Area Counsel Small Business / Self Employed Division Jacksonville, Florida Case 1:15-cv-03710-AT Document 38-5 Filed 10/19/16 Page 7 of 7 1 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF GEORGIA ATLANTA DIVISION ROBERT N. GREENBERGER, ) ) Plaintiff, ) ) v. ) ) INTERNAL REVENUE SERVICE, ) ) Defendant. ) ________________________________ ) Case No. 1:15-cv-3710-AT DECLARATION OF JEANETTE CZACHUR I, Jeanette Czachur, pursuant to the provisions of 28 U.S.C. § 1746, declare: 1. I am a Senior Program Analyst at the Lead Development Center, Small Business / Self-Employed Division, for the Internal Revenue Service. My post of duty is in Sarasota, Florida. I have been a Senior Program Analyst for 13years and assigned to the Lead Development Center since October 2015. My duties include providing technical guidance and assistance to revenue agents regarding civil penalty investigations of promoters and return preparers. 2. I am the Senior Program Analyst working on the underlying civil investigation of Robert N. Greenberger (“Plaintiff”). As a Senior Program Analyst, I serve in an advisory capacity and act as a resource for the revenue Case 1:15-cv-03710-AT Document 38-6 Filed 10/19/16 Page 1 of 4 2 agents. I help support their investigations including providing technical support on tax law, help with report writing, and gathering data. In the investigation regarding Plaintiff, I assisted the assigned revenue agents with coordination and development of their investigation and preparation of the injunction referral report. I make this declaration based on my personal knowledge. 3. By letter dated August 25, 2015, plaintiff submitted his FOIA request to the IRS seeking access to records regarding a civil investigation of Robert N. Greenberger (“Plaintiff”) by the Service. A true and correct copy of the FOIA request is attached as Exhibit A. 4. I received a copy of Plaintiff’s FOIA request from IRS Counsel Chris Pavilonis on September 30, 2015. After reading through the FOIA request to determine the scope of the information, I began gathering the potentially responsive records in my possession. 5. I searched my files for records potentially responsive to Plaintiff’s FOIA request. My files consisted of electronic files saved on my computer hard drive and email folders in Microsoft Outlook. These two places are the only locations where responsive records would be located that were in my possession. Most of my electronic files regarding the investigation of Plaintiff were already saved in a particular folder on my hard drive. These files consisted of emails and Case 1:15-cv-03710-AT Document 38-6 Filed 10/19/16 Page 2 of 4 3 other documents related to the investigation. I also searched my entire hard drive using fifteen different search terms, including “Greenberger,” “Easement,” “GA Easement” and names of persons involved with the investigation such as “Carter”, “Pennington”, “Pavilonis,” and others to identify any additional responsive documents. I then copied all of the documents from my investigation folder on my computer hard drive and provided this information to SB/SE Counsel Attorney, Mr. Pavilonis. 6. I also searched my Microsoft Outlook email folders for responsive records. Outlook allows the user to create individualized folders and the emails can be moved into these folders. The folders are stored on the hard drive of my computer. Along with searching the email folders where I saved emails related to the investigation, I also performed a search of my entire email using the same key word and individual names used to search my computer hard drive. The emails primarily consisted of communications between the various revenue agents, IRS Counsel Attorneys and me regarding the scope and status of the ongoing investigation. Responsive emails were included in the information provided to Mr. Pavilonis. 7. On November 25, 2015, I sent all of the responsive and potentially responsive records to Mr. Pavilonis on a flash drive and mailed it to Mr. Pavilonis. Case 1:15-cv-03710-AT Document 38-6 Filed 10/19/16 Page 3 of 4 4 I declare under penalty of perjury that the foregoing is true and correct. Executed on October 18, 2016. ___________________________ Jeanette Czachur Senior Program Analyst Lead Development Center Small Business / Self Employed Division Sarasota, Florida Case 1:15-cv-03710-AT Document 38-6 Filed 10/19/16 Page 4 of 4 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 1 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 2 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 3 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 4 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 5 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 6 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 7 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 8 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 9 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 10 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 11 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 12 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 13 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 14 of 15 Case 1:15-cv-03710-AT Document 38-7 Filed 10/19/16 Page 15 of 15 14509450.1 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF GEORGIA ATLANTA DIVISION __________________________________ ROBERT N. GREENBERGER, ) ) Plaintiff ) ) v. ) No. 1:15-CV-3710-AT ) INTERNAL REVENUE SERVICE, ) ) Defendant. ) ) DECLARATION OF DEBORAH FITZPATRICK I, Deborah Fitzpatrick, pursuant to the provisions of 28 U.S.C. § 1746, declare as follows: 1. I am a Revenue Agent Group Manager with Examination within Small Business Self Employed (SBSE) of the Internal Revenue Service (IRS or Service). I work with Group 1113 in Atlanta, Georgia. As Group Manager of Group 1113, I oversee all investigations under sections 6700 and 6701 of the Internal Revenue Code (Code) that are approved for my geographic areas. I attend initial meetings with my Revenue Agents and taxpayers. I work with each of my Revenue Agents to make decisions on cases within my group. I meet with taxpayers when they request manager meetings. 2. The duties of a Revenue Agent in my group include conducting investigations on individuals/entities that have been approved for a section 6700/6701 investigation. These investigations are in respect to the promotion of tax avoidance transactions/promotor penalty investigations. These duties require the agents to investigate and make determinations as the abusive nature of the individual/entity’s conduct. As a group manager, I work with the agents to make decisions as to which Case 1:15-cv-03710-AT Document 38-8 Filed 10/19/16 Page 1 of 11 2 14509450.1 course the investigation will take and what final determinations will be taken. For each investigation the agents maintain a case file that includes all evidence and documentation obtained during the course of the investigation. 3. The IRS is examining the plaintiff’s conduct to determine whether he may have violated certain provisions of the Code in connection with his involvement with conservation easement partnerships or arrangements or while preparing federal tax returns for conservation easement partnerships or federal tax returns on which a charitable donation deduction was claimed arising from a conservation easement. 4. The investigation with respect to the plaintiff’s potential liability for penalties under the Code is ongoing. 5. I am familiar with plaintiff’s request for records under the Freedom of Information Act (FOIA), which was submitted in a letter dated August 25, 2015 by plaintiff’s counsel, David D. Aughtry, and which requested the following: a. “…any and all information that shows that Robert N. Greenberger made or furnished or caused another person to make or furnish (in connection with such organization or sale) a statement with respect to the allowability of any deduction or credit, the excludability of any income, or the securing of any other tax benefit by reason of holding an interest in the entity or participating in the plan or arrangement that Robert N. Greenberger knew or had reason to know is false or fraudulent as to any material matter”; b. “…any and all information that shows that Robert N. Greenberger aided or assisted in, procured, or advised with respect to, the preparation or presentation of any portion of a return, affidavit, claim or other document, Case 1:15-cv-03710-AT Document 38-8 Filed 10/19/16 Page 2 of 11 3 14509450.1 and where Robert N. Greenberger knew or had reason to believe that such a portion will be used in connection with any material matter arising under the internal revenue laws, and where Robert N. Greenberger knew that such portion (if so used) would result in an understatement of the liability for tax of another person”; c. “…any and all information which shows that Robert N. Greenberger participated in tax avoidance transaction(s)”; d. “…any and all information that penalties and injunctions under Internal Revenue Code sections 6694, 6695, 6700, 6701, 7402, 7407 and 7408 for promoting and/or preparing documents are applicable to Robert N. Greenberger”; e. “…any and all information that shows that Robert N. Greenberger made, created, or took any of the following actions identified in I.R.M. 4.32.2.2.3 to include: i. False statements about the allowability of tax benefits to participants that are contrary to clearly established law. ii. Misuse of IRC sections to produce clearly unintended results; iii. Intentional manipulation of potential ambiguities of the tax laws to improperly claim tax benefits. iv. Sham arrangements having no economic significance or business purpose other than the avoidance or evasion of tax. v. Substantial valuation misstatements that ascribe a value to an asset or service that is at least twice the correct value and result in Case 1:15-cv-03710-AT Document 38-8 Filed 10/19/16 Page 3 of 11 4 14509450.1 a tax reduction. vi. Noncompliance with disclosure requirements of IRC §6111, Disclosure of Reportable Transactions. vii. Noncompliance by material advisors with list maintenance requirements of IRC §6112, Material Advisors of Reportable Transactions Must Keep Lists of Advisees, etc. viii. Attempts to impede the proper administration of tax laws; f. “…any and all information the Lead Development Center received concerning Robert N. Greenberger’s role as potential promoter of an abusive tax avoidance transaction”; g. “Copies of the ‘reviewed materials regarding your participation in tax avoidance transactions’ as identified in the first sentence of your correspondence on October 23, 2014 to Robert N. Greenberger”; h. “…copies of any ‘pre-filing notification letters to the persons who have participated in these transactions’”; i. “…copies of all documents prepared or used in evaluating whether penalties, injunction, and/or ‘pre-filing notification’ is appropriate for Robert N. Greenberger; j. “…copies of any and all consents or waivers executed by Robert N. Greenberger”; k. “…copies of any and all administrative files, whether in written or electronic (computer) form, including, without limitation, any and all revenue agent’s reports, advisory opinions, notes, interviews, workpapers, Case 1:15-cv-03710-AT Document 38-8 Filed 10/19/16 Page 4 of 11 5 14509450.1 protests, memoranda, correspondence, computations, summaries, discussions, agreements regarding disposition, documents relating to the review and issuance of the October 23, 2013 Information Document Request ‘Subject: IRC 6700/6701 Investigation Submitted to: Robert N. Greenberger,’ the Quality Review Staff, filing or photographic, valuation, or other documents, and drafts of these materials addressing, or in any manner relating to Robert N. Greenberger”; l. “…copies of any and all files, whether in written or electronic (computer) form, including, without limitation, any and all appellate conferee reports, closing actions, supporting statements, advisory opinions, notes, interviews, workpapers, memoranda, correspondence, computations, summaries, discussions, agreements regarding disposition, other documents and drafts of these materials addressing the potential promoter liability of Robert N. Greenberger”; m. “Any documents which form the basis of the October 23, 2013 Information Document Request issued to Robert N. Greenberger”; n. “The documents requested in [the] paragraphs … above includes without limitation originals, copies, non-identical copies, facsimilies, preliminary, intermediate and final drafts, modifications, changes and amendments, as well as audio or visual reproductions of all statements, conversations, or events and any materials stored in a computer readable form”; o. “…any and all communications in connection with the promoter liability of Robert N. Greenberger including, but not limited to correspondence, Case 1:15-cv-03710-AT Document 38-8 Filed 10/19/16 Page 5 of 11 6 14509450.1 memoranda, interoffice or intra-office communications, E-mail, analysis, study, maps, statistical data, and computer records within your possession, custody or control”; p. “Notwithstanding the above requests, no request is made for the DIF score.” See Compl. Ex. A. 6. I am familiar with the records withheld in part and in full pursuant to the FOIA exemptions described at 5 U.S.C. § 552(b)(7)(A) (Exemption 7A) and 5 U.S.C. § 552(b)(7)(E) (Exemption 7E) and pursuant to the FOIA exemption described at 5 U.S.C. § 552(b)(3) (Exemption 3) in connection with I.R.C. § 6103(b)(2) and I.R.C. § 6103(e)(7).] I submit this declaration in further support of the Service’s assertions of the aforementioned Exemptions from disclosure. The scope of this Declaration is to explain how disclosure of the withheld information would cause interference and serious impairment to the ongoing investigation into plaintiff and to federal tax administration. 7. I am familiar with the requirements for disclosure in response to a FOIA request and am similarly familiar with the segregation requirement of subsection (b) of FOIA for any nonexempt information contained in responsive agency records. Where documents were withheld in full, they were entirely covered by a FOIA exemption, or any non-exempt information was inextricably intertwined with the exempt information so as to make it not reasonably segregable. 8. I understand that the Service, through this litigation, has provided to plaintiff’s counsel an index of the documents for which the Service continues to withhold in full or in part, and that such index will be filed in support of the motion. I am familiar with the documents that the Service is withholding and I have reviewed the index of withheld Case 1:15-cv-03710-AT Document 38-8 Filed 10/19/16 Page 6 of 11 7 14509450.1 documents in preparation for making this declaration. DIF SCORES 9. Discriminant Index Function (DIF) scores are a primary method by which tax returns are selected for examination by the Service. The Service has adapted the DIF methodology to identify returns that have a high probability of significant tax change if examined. Each return is assigned a DIF score, which is the sum of the various values or weights assigned to the different line items of the returns. Returns that have a higher probability of significant tax change, i.e., the returns most profitable to examine, have higher DIF scores. Higher-scored returns tend to be examined first to ensure the most efficient use of limited examination resources. 10. The principal impairment to federal tax administration if DIF scores were made public is that taxpayers would have the ability to pool the information appearing on their returns, i.e., the amounts appearing on each of the line items of their tax returns, and the DIF scores assigned to those returns. A statistician or any member of the public with knowledge of discriminant function methodology would be able to analyze the pooled data and identify the line items that are heavily weighted, and therefore which contribute significantly to a DIF score, and which line items are less weighted, and therefore contribute less to the overall DIF score. With this information, taxpayers would be able to shift items of income and deduction on their tax returns to lesser-weighted line items, resulting in lower DIF scores. Such shifting would result in a reduced likelihood that the taxpayer’s tax return would be selected for examination. 11. Disclosure of DIF score information could seriously impair the Service’s ability to enforce internal revenue laws by providing taxpayers with the opportunity to manipulate their DIF scores and possibly avoid examination by the Service. Case 1:15-cv-03710-AT Document 38-8 Filed 10/19/16 Page 7 of 11 8 14509450.1 12. DIF scores were found in some of the records responsive to plaintiff’s FOIA request. 13. DIF scores are exempt from disclosure under FOIA Exemption 3 in conjunction with I.R.C. § 6103(b)(2). I.R.C. § 6103(b)(2), which prohibits disclosing DIF scores when disclosing them seriously impairs carrying out internal revenue laws, is an exemptive statute for purposes of Exemption 3 and allows the withholding of DIF scores under the FOIA. 14. Per Treasury Department Order No. 150-10, dated April 22, 1982, authority to act in certain matters officially before the Commissioner of Internal Revenue has been delegated to me by Delegation Order No. 11-2 (Rev. 2) (DO 11-2), subparagraphs (2) and (3), found at Internal Revenue Manual (IRM) section 1.2.49.3, as supplemented by the DO 11-2 Reference Chart found at IRM section 1.2.49-1. Pursuant to this authority, I have determined that the disclosure of DIF scores found in records responsive to plaintiff’s FOIA request will seriously impair assessment, collection, or enforcement under the internal revenue laws. 15. Pursuant to DO 11-2 at IRM 1.2.49, and the DO 11-2 Reference Chart found at IRM section 1.2.49-1, as Revenue Agent Group Manager, I have the authority to make the determination under I.R.C. § 6103(e)(7) that disclosure of return information to persons otherwise authorized to access that information would seriously impair tax administration. I have determined that the disclosure of DIF scores found in records responsive to plaintiff’s FOIA request will seriously impair the ability of the government to ensure the collection of the proper tax and penalties because persons with knowledge of DIF methodology, which is known within the statistical community, could Case 1:15-cv-03710-AT Document 38-8 Filed 10/19/16 Page 8 of 11 9 14509450.1 use the DIF scores to identify line items that contribute more heavily to a DIF score and manipulate the reporting on their returns to minimize the chances of examination. Additional impairment that would occur upon disclosure of the documents is discussed in detail below in Paragraph 18. 16. FOIA Exemption 7E exempts from disclosure “records or information compiled for law enforcement purposes . . . [which] would disclose techniques and procedures for law enforcement investigations or prosecutions, or would disclose guidelines for law enforcement investigations or prosecutions if such disclosure could reasonably be expected to risk circumvention of the law.” 5 U.S.C. § 552(b)(7)(E). Based on my review of the documents at issue, I have determined that release of DIF scores, as described above, would necessarily disclose techniques and procedures for law enforcement investigations or prosecutions that could reasonably be expected to risk circumvention of the law. 17. Based upon my review and recommendation, the Service withholds in part or in full the pages described on the index attached hereto as Exhibit B as containing DIF scores pursuant to FOIA Exemption 3 in conjunction with I.R.C. § 6102(b)(2) and I.R.C. § 6103(e)(7)1 and pursuant to FOIA Exemption 7E, in order to prevent the release of DIF scores. Exemption 7A 18. The records identified on Exhibit B as having been withheld either in part or in full under Exemption 7A are exempt from disclosure under the FOIA because they contain information relevant to a promoter examination, which constitutes a law 1 Exemption 3 in conjunction with I.R.C. § 6103(e)(7) is asserted as a basis for withholding documents containing DIF scores only where the DIF score is that of the plaintiff. Case 1:15-cv-03710-AT Document 38-8 Filed 10/19/16 Page 9 of 11 10 14509450.1 enforcement matter, involving the plaintiff that has not yet concluded. The release of this information may reasonably be expected to interfere with ongoing enforcement in several ways. Disclosure of the pages indicated would harm the ongoing examination by prematurely revealing the evidence gathered and strategies adopted by the IRS Revenue Agents and Counsel involved in the investigation of the plaintiff, by revealing the nature, direction, scope, and focus of the case against the plaintiff, and by providing premature insight into the strength of the Service’s position and its reliance on certain evidence. The withheld documents include a number of emails and handwritten and typewritten notes as well as transaction spreadsheets and calculations which if disclosed to the plaintiff would provide a roadmap as to the direction of the ongoing investigation. Disclosure of these documents would provide the plaintiff to access to information to which he is not entitled to access that he could use to circumvent the tax laws and to influence the outcome of the ongoing investigation. FOIA Exemption 3 in Conjunction with I.R.C. § 6103(e)(7) 19. Pursuant to the Delegation Order cited in paragraph 14, I have the authority to make the determination under I.R.C. § 6103(e)(7) that disclosure of return information to persons with a material interest in that information would impair tax administration. 20. Releasing certain records at issue in this litigation would allow plaintiff to determine the nature, direction, and scope of the examination. Their disclosure would also reveal to plaintiff the strategies and theories being utilized by the examiners, as well as those that may be utilized by the government should this case be litigated in court. 21. Disclosure of the information in the documents withheld under Exemption 3 Case 1:15-cv-03710-AT Document 38-8 Filed 10/19/16 Page 10 of 11 Case 1:15-cv-03710-AT Document 38-8 Filed 10/19/16 Page 11 of 11 Case 1:15-cv-03710-AT Document 38-9 Filed 10/19/16 Page 1 of 10 Case 1:15-cv-03710-AT Document 38-9 Filed 10/19/16 Page 2 of 10 Case 1:15-cv-03710-AT Document 38-9 Filed 10/19/16 Page 3 of 10 Case 1:15-cv-03710-AT Document 38-9 Filed 10/19/16 Page 4 of 10 Case 1:15-cv-03710-AT Document 38-9 Filed 10/19/16 Page 5 of 10 Case 1:15-cv-03710-AT Document 38-9 Filed 10/19/16 Page 6 of 10 Case 1:15-cv-03710-AT Document 38-9 Filed 10/19/16 Page 7 of 10 Case 1:15-cv-03710-AT Document 38-9 Filed 10/19/16 Page 8 of 10 Case 1:15-cv-03710-AT Document 38-9 Filed 10/19/16 Page 9 of 10 Case 1:15-cv-03710-AT Document 38-9 Filed 10/19/16 Page 10 of 10 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 A B C D E F G H I J K L M N O P Q R S T Bates Number Number of Pages Released in Full Released in Part Withheld in Full (b)(3)/ 6103(a) (b)(3)/ 6103(b)(2) (b)(3)/ 6103(e)(7) (b)(5)/ DP (b)(5)/ AC (b)(5)/ AWP (b)(6) (b)(7)(A) (b)(7)(C) (b)(7)(E) To From Date Description Comments JULY 6, 2016 PRODUCTION GB‐3710‐AT‐0000001 to GB‐3710‐AT‐0000020 20 20 X in part X in full X in full X in full X in part X in full X in part X in part The Honorable Caroline D. Ciraolo, Acting Assistant Attorney General, DOJ Tax Division A. Gary Begun, Associate Area Counsel, IRS SBSE 7/24/15 and 8/4/2015 Letter referring open tax investigation matter and letter forwarding exhibits to the Department of Justice. Letter contains tax return information of taxpayers other than the plaintiff, tax return information of the plaintiff which if disclosed would seriously impair tax administration as it is the subject of an open tax investigation, legal arguments researched, analyzed and prepared by IRS counsel for DOJ counsel in anticipation of litigation concerning open tax investigation, personal information of persons other than the plaintiff including personal biographies, employment and professional histories and similar personal information gathered in the course of an open tax investigation and criteria and guidelines used in assessing tax matters that could reasonably be expected to risk circumvention of the law if disclosed. GB‐3710‐AT‐0000021 to GB‐3710‐AT‐0003366 3346 3346 X in part X in full X in full X in full X in part X in full X in part X in part 5/20/2015 as modified by addendum 6/30/2015 IRS Revenue Agent's Injunction Referral Report and associated exhibits and addendum prepared by IRS agents with the assistance of IRS counsel and incorporated by reference into document marked GB‐3710‐AT‐0000001 through 0000020. Document contains tax returns and return information of taxpayers other than the plaintiff. Document contains tax return information of plaintiff which if disclosed would seriously impair tax administration as it is the subject of an ongoing tax investigation. Document reflects legal arguments researched, analyzed, and prepared by IRS counsel regarding legal issues involved in tax investigation involving conservation easements. Document was prepared in anticipation of litigation concerning an open tax investigation and contains personal information of persons, including personal biographies, employment and professional histories, and other personal information gathered in the course of an open tax investigation into plaintiff and others, the disclosure of which would constitute an unwarranted invasion of personal privacy. Document reflects techniques and procedures for law enforcement investigations or prosecutions or guidelines for law enforcement investigations or prosecutions, the disclosure of which could reasonably be expected to risk circumvention of the law. [Bates ending 1330 through 1387 is a copy of Bates 1165‐1223.] GB‐3710‐AT‐0003367 to GB‐3710‐AT‐0003415 49 49 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return A on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003416 to GB‐3710‐AT‐0003423 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return AA on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003424 to GB‐3710‐AT‐0003439 16 16 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return B on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003440 to GB‐3710‐AT‐0003447 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return BB on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003448 to GB‐3710‐AT‐0003475 28 28 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return C on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003476 to GB‐3710‐AT‐0003483 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return CC on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003484 to GB‐3710‐AT‐0003511 28 28 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return D on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003512 to GB‐3710‐AT‐0003519 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return DD on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003520 to GB‐3710‐AT‐0003530 11 11 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return E on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003531 to GB‐3710‐AT‐0003538 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return EE on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003539 to GB‐3710‐AT‐0003548 10 10 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return F on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003549 to GB‐3710‐AT‐0003556 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return FF on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003557 to GB‐3710‐AT‐0003568 12 12 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return G on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003569 to GB‐3710‐AT‐0003576 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return GG on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003577 to GB‐3710‐AT‐0003611 35 35 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return H on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. AUGUST 3, 2016 PRODUCTION Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 1 of 41 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0003612 to GB‐3710‐AT‐0003619 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return HH on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003620 to GB‐3710‐AT‐0003645 26 26 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return I on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003646 to GB‐3710‐AT‐0003653 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return II on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003654 to GB‐3710‐AT‐0003669 16 16 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return J on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003670 to GB‐3710‐AT‐0003676 7 7 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return JJ on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003677 to GB‐3710‐AT‐0003696 20 20 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return K on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003697 to GB‐3710‐AT‐0003706 10 10 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return KK on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003707 to GB‐3710‐AT‐0003712 6 6 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return M on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003713 to GB‐3710‐AT‐0003721 9 9 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return N on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003722 to GB‐3710‐AT‐0003754 33 33 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return O on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003755 to GB‐3710‐AT‐0003780 26 26 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return P on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003781 to GB‐3710‐AT‐0003799 19 19 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return Q on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003800 to GB‐3710‐AT‐0003810 11 11 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return R on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003811 to GB‐3710‐AT‐0003826 16 16 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return S on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003827 to GB‐3710‐AT‐0003839 13 13 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return T on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003840 to GB‐3710‐AT‐0003847 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return U on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003848 to GB‐3710‐AT‐0003855 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return V on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003856 to GB‐3710‐AT‐0003864 9 9 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return W on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003865 to GB‐3710‐AT‐0003872 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return X on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003873 to GB‐3710‐AT‐0003880 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return Y on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003881 to GB‐3710‐AT‐0003888 8 8 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return Z on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0013631 to GB‐3710‐AT‐0013646 16 16 X in full X in full X in full X in full Copy of tax return of taxpayer other than plaintiff identified as Return L on list produced to plaintiff on 5/31/16. Tax return of taxpayer other than plaintiff gathered in connection with open tax investigation. GB‐3710‐AT‐0003889 to GB‐3710‐AT‐0004036 148 148 x in full x in part x in part x in full x in part x in part Portion of IRS revenue agent's case file pertaining to one transaction structure currently the subject of an open tax investigation. Case file includes third party tax return and return information, including DIF score, appraisal, personal information related to investors in the transactions, IRS Forms 8283, and other documentation related to the transaction under investigation. GB‐3710‐AT‐0004037 to GB‐3710‐AT‐0004262 226 226 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to one transaction structure currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisals, the revenue agent's handwritten notes, personal information pertaining to investors in the subject transactions, including social security numbers, securities filings, subscription agreement, offering memorandum, operating agreement, draft tax opinion, tax credit certification, deeds of easement, IRS Forms 8283, and other documents related to conservation easements including a baseline documentation report Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 2 of 41 45 46 47 48 49 50 51 52 53 54 55 56 57 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0004263 to GB‐3710‐AT‐0004609 347 347 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, an appraisal, easement contribution acknowledgement, offering memorandum, subscription documents, email correspondence, tax opinion, tax credit certification, consulting services agreement, notes of the revenue agent, operating agreement, names and personal information of investors, balance sheets, profit and loss information, ledgers, W‐9s, IRS Forms 8283, and other documents pertaining to the subject conservation easement transaction GB‐3710‐AT‐0004610 to GB‐3710‐AT‐0005245 636 636 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, including IRS Form 8283, deed of easement, contemporaneous written acknowledgement of conservation easement, private placement memorandum, appraisal, baseline documentation report, escrow account information, SEC Form D, subscription documents, operating agreement, and revenue agent notes. GB‐3710‐AT‐0005246 to GB‐3710‐AT‐0005598 353 353 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, baseline documentation report, revenue agent's analysis of aspects of transaction, IRS Form 8283. GB‐3710‐AT‐0005599 to GB‐3710‐AT‐0005927 329 329 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, written acknowledgement of conservation easement, IRS Form 8283, baseline documentation report, operating agreement, offering memorandum, and subscription documents. GB‐3710‐AT‐0005928 to GB‐3710‐AT‐0006406 479 479 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, written acknowledgment of easement contribution, IRS Form 8283, baseline documentation report GB‐3710‐AT‐0006407 to GB‐3710‐AT‐0006734 328 328 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, written acknowledgment of easement contribution, revenue agent's handwritten notes, offering memorandum, subscription documents, email correspondence related to the transaction, ledger information, consulting agreement, engagement letter, operating agreement, tax opinion, IRS Form 8283, deed of easement. GB‐3710‐AT‐0006735 to GB‐3710‐AT‐0007129 395 395 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, offering memo, subscription documents, email correspondence, handwritten notes of revenue agent related to transaction under investigation, operating agreement, tax opinion, analysis related to transaction benefits, engagement letter, IRS Form 8283, deed of easement, baseline report. GB‐3710‐AT‐0007130 to GB‐3710‐AT‐0007567 438 438 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, contemporaneous written acknowledgment of easement contribution, private placement memorandum, subscription documents, bank records, proposal for easement, revenue agent's handwritten notes, operating agreement, escrow agreement, analysis of transaction, IRS Form 8283, deed of easement. GB‐3710‐AT‐0007568 to GB‐3710‐AT‐0007997 430 430 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, personal information of investors including social security numbers, phone numbers, home addresses, appraisal, written acknowledgement of easement contribution, private placement memorandum, subscription agreement, email correspondence, IRS correspondence to third party taxpayer, documents related to charitable contribution easement documents GB‐3710‐AT‐0007998 to GB‐3710‐AT‐0008163 166 166 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, revenue agent's handwritten notes, personal information pertaining to investors, including social security numbers, SEC Form D, dead of easement, engagement letter, IRS Form 8283, baseline documentation report. GB‐3710‐AT‐0008164 to GB‐3710‐AT‐0008411 248 248 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, deed of easement, SEC Form D, engagement letter, IRS Form 8283, baseline documentation report, revenue agent's handwritten notes, appraisal, analysis of transaction benefits. GB‐3710‐AT‐0008412 to GB‐3710‐AT‐0009269 858 858 x in full x in part x in full x in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, including personal information of investors including social security numbers and addresses, private placement memorandum, email correspondence, operating agreement, tax opinion, balance sheet, general ledger, and profit and loss information, SEC Form D, IRS Form 8283, baseline documentation report, purchase and sale agreement, state tax documents, property tax information, charts related to transaction structure, deed, information related to property and insurance. GB‐3710‐AT‐0009270 to GB‐3710‐AT‐0009544 275 275 X in full X in part X in full X in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, contemporaneous written acknowledgement, analysis of subscription to deduction, SEC Form D, Engagement letter to Appraiser, Form 8283, Deed of Conservation Easement, Baseline Documentation Report. Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 3 of 41 58 59 60 61 62 63 64 65 66 67 68 69 70 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0009545 to GB‐3710‐AT‐0009822 278 278 X in full X in part X in full X in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, contemporaneous written acknowledgement, analysis of subscription to deduction, SEC Form D, Engagement letter to Appraiser, Form 8283, Deed of Conservation Easement, Baseline Documentation Report. GB‐3710‐AT‐0009823 to GB‐3710‐AT‐0010302 736 736 X in full X in part X in full X in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, contemporaneous written acknowledgement, analysis of subscription to deduction, SEC Form D, Engagement letter to Appraiser, Form 8283, Deed of Conservation Easement, Baseline Documentation Report. GB‐3710‐AT‐0010303 to GB‐3710‐AT‐0010558 256 256 X in full X in part X in full X in part Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, analysis of subscription to deduction, Engagement letter to Appraiser, Operating Agreement, Private Offering, Subscription Agreement, Consulting Agreement, Tax Opinion, Escrow Agreement, Redemption Agreement and list of Members. GB‐3710‐AT‐0010559 to GB‐3710‐AT‐0010899 341 341 X in full X in full X in full X in full Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, contemporaneous written acknowledgement, analysis of subscription to deduction, SEC Form D, Engagement letter to Appraiser, Form 8283, Deed of Conservation Easement, Baseline Documentation Report, Private Placement Memorandum, Operating Agreement, Certificate of Credit and copy of a check. GB‐3710‐AT‐0010900 to GB‐3710‐AT‐0011250 351 351 X in full X in full X in full X in full Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, appraisal, contemporaneous written acknowledgement, Form 8283, Baseline Documentation Report, Private Placement Memorandum, Operating Agreement, Subscription Booklet, Consulting Agreement, Tax Opinion, Member List and email. GB‐3710‐AT‐0011251 to GB‐3710‐AT‐0011394 144 144 X in full X in full X in full X in full Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, contemporaneous written acknowledgement, Form 8283, Summary Offering, Operating Agreement, Subscription Agreement, Tax Opinion, Member List. GB‐3710‐AT‐0011395 to GB‐3710‐AT‐0011802 403 403 X in full X in full X in full X in full Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, contemporaneous written acknowledgement, Form 8283, Operating Agreement, Subscription Agreement, Tax Opinion, Member List, Redemption Agreement, Escrow Agreement, Appraisal, Analysis of Deduction to Subscription, Baseline Documentation Report and Information Document Requests. GB‐3710‐AT‐0011803 to GB‐3710‐AT‐0012216 414 414 X in full X in full X in full X in full Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, contemporaneous written acknowledgement, Form 8283, Operating Agreement, Subscription Agreement, Tax Opinion, Member List, Redemption Agreement, Escrow Agreement, Appraisal, Analysis of Deduction to Subscription, Baseline Documentation Report, Private Offering, Bank Records and Consulting Agreement. GB‐3710‐AT‐0012217 to GB‐3710‐AT‐0012461 245 245 X in full X in part X in full X in full X in full Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, contemporaneous written acknowledgement, Form 8283, Member List, Appraisal, Analysis of Deduction to Subscription, Baseline Documentation Report and Deed of Conservation Easement. GB‐3710‐AT‐0012462 to GB‐3710‐AT‐0012873 412 412 X in full X in full X in full X in full Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, Form 8283, Subscription Agreement, Redemption Agreement, Escrow Agreement, Appraisal, Analysis of Deduction to Subscription, Baseline Documentation Report, Private Offering, Operating Agreement, Escrow Agreement, SEC Form D, Engagement Letter, Deed of Conservation Easement and Form HUD 1. GB‐3710‐AT‐0012874 to GB‐3710‐AT‐0013237 364 364 X in full X in full X in full X in full Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, Form 8283, Subscription Agreement, Appraisal, Analysis of Deduction to Subscription, Private Offering, Operating Agreement, Form SS‐4, Share Distribution List, Member List, Contemporaneous Written Acknowledgement, Tax Opinion, and work papers. GB‐3710‐AT‐0013238 to GB‐3710‐AT‐0013627 390 390 X in full X in full X in full X in full Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, Form 8283, Subscription Agreement, Redemption Agreement, Escrow Agreement, Appraisal, Analysis of Deduction to Subscription, Baseline Documentation Report, Private Offering, Operating Agreement, SEC Form D, Deed of Conservation Easement, Contemporaneous Written Acknowledgement, Tax Opinion, Deed of Conservation Easement, State Tax Credit Certification and Form HUD 1. GB‐3710‐AT‐0013628 to GB‐3710‐AT‐0013915 288 288 X in full X in full X in full X in full Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, Form 8283, Subscription Agreement, Redemption Agreement, Escrow Agreement, Appraisal, Private Offering, Operating Agreement, Tax Opinion, Consulting Agreement and Engagement Letter. Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 4 of 41 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0013916 to GB‐3710‐AT‐0014252 337 337 X in full X in full X in full X in full Portion of IRS revenue agent's case file pertaining to transaction currently the subject of an open tax investigation. Case file includes third party tax return and return information, Form 8283, Appraisal, Contemporaneous Written Acknowledgement, Analysis of Subscription to Deduction, State Tax Credit Certification, SEC Form D and Deed of Conservation Easement. GB‐3710‐AT‐0014367 to GB‐3710‐AT‐0014369 3 3 X in part X in full X in full X in full X in part X in full X in part X in part Copy of document numbered GB‐3710‐AT‐0000163 through 0000165. GB‐3710‐AT‐0014370 1 1 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include partnership names, contributions, subscription price, return on investment and ratio of tax deductions to investments. GB‐3710‐AT‐0014371 to GB‐3710‐AT‐0014373 3 3 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include partnership names, errors on appraisals, and amounts listed. GB‐3710‐AT‐0014374 to GB‐3710‐AT‐0014375 2 2 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include investor names and relationships. GB‐3710‐AT‐0014376 1 1 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include taxpayer names, return information, and relationships of taxpayers. GB‐3710‐AT‐0014377 to GB‐3710‐AT‐0014388 12 12 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include taxpayer names, return information, and status of exam. GB‐3710‐AT‐0014389 to GB‐3710‐AT‐0014390 2 2 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include taxpayer names, return information and relationships of taxpayers. GB‐3710‐AT‐0014391 1 1 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include taxpayer names, and information regarding the relationship between taxpayers and their accountants. GB‐3710‐AT‐0014392 to GB‐3710‐AT‐0014397 6 6 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include taxpayer names, addresses, TINs, return information and relationships GB‐3710‐AT‐0014398 to GB‐3710‐AT‐0014399 2 2 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include taxpayer names, and information regarding the relationship between taxpayers and their accountants. GB‐3710‐AT‐0014400 1 1 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include taxpayer names, and information regarding the relationship between taxpayers and their accountants. GB‐3710‐AT‐0014401 to GB‐3710‐AT‐0014429 29 29 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include taxpayer names, and information regarding the relationship between taxpayers and their accountants. GB‐3710‐AT‐0014430 to GB‐3710‐AT‐0014435 6 6 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include taxpayer names, and information regarding the relationship between taxpayers and their accountants. GB‐3710‐AT‐0014436 to GB‐3710‐AT‐0014441 6 6 X in part X in full X in full X in part X in full X in part X in part Flowchart created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include third party taxpayer names and analysis of transaction. GB‐3710‐AT‐0014442 to GB‐3710‐AT‐0014443 2 2 X in full X in full Article regarding target of ongoing and open investigation. GB‐3710‐AT‐0014444 1 1 X in full X in full Article regarding target of ongoing and open investigation GB‐3710‐AT‐0014445 1 1 X in full X in full Article regarding target of ongoing and open investigation GB‐3710‐AT‐0014446 1 1 X in full X in full Electronic document conversion error page GB‐3710‐AT‐0014447 to GB‐3710‐AT‐0014449 3 3 X in part X in full X in full X in part X in full X in part X in part Worksheet created by Revenue Agent assisting in preparing referral letter in an ongoing and open investigation. Details include taxpayer names, return information, and status of exam. GB‐3710‐AT‐0014450 to GB‐3710‐AT‐0014498 49 49 X in full X in full X in full X in full Mary Pennington Revenue Agent, SBSE, IRS Gary McGurrin SRA, LB&I, IRS 12/30/2009 Review with an Opinion of Value of an Appraisal Report for a property invested in by a third party taxpayer. Review was prepared by an IRS appraiser in connection with an ongoing, open investigation GB‐3710‐AT‐0014499 to GB‐3710‐AT‐0014500 2 2 X in full X in full Spreadsheet of partnerships including name, EIN, number of investors, amount of easement deduction and location created in connection with ongoing, open investigation GB‐3710‐AT‐0014501 to GB‐3710‐AT‐0014502 2 2 X in full X in full X in full X in full List of investors in partnership including names, SSNs investment and ownership amount created in connection with ongoing, open investigation. GB‐3710‐AT‐0014503 to GB‐3710‐AT‐0014504 2 2 X in full X in full Spreadsheet of partnerships including name, EIN, number of investors, amount of easement deduction, acres owned and location created in connection with ongoing, open investigation GB‐3710‐AT‐0014505 1 1 X in full X in full Map indicating location and value of numerous investment partnerships created in connection with ongoing and open investigation GB‐3710‐AT‐0014506 to GB‐3710‐AT‐0014531 26 26 X in full X in full X in full X in full X in full Form 886‐A Explanation of Items detailing recommendations and analysis of a deduction claimed by a third party taxpayer. Form created in connection with ongoing and open investigation GB‐3710‐AT‐0014532 to GB‐3710‐AT‐0014538 7 7 X in full X in full X in full X in full X in full Memorandum concerning tax matters pertaining to third party taxpayers created in connection with ongoing and open investigation GB‐3710‐AT‐0014539 to GB‐3710‐AT‐0014541 3 3 X in full List of documents gathered in ongoing and open investigation. AUGUST 31, 2016 PRODUCTION Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 5 of 41 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0014542 to GB‐3710‐AT‐0014568 27 27 X in full X in full X in fill X in full X in full X in full X in full X in full Revenue Agent Pennington's handwritten notes regarding ongoing and open investigation and handwritten notes of conference calls and meetings between IRS and Counsel employees regarding status, procedures and potential actions in ongoing and open investigation. Includes names and other identifiers of third parties, return information of third party taxpayers and return information of plaintiff the disclosure of which would seriously impair the IRS' ability to continue its open investigation. Includes legal assistance and advice of the Office of Chief Counsel provided in connection with ongoing investigation and in anticipation of litigation GB‐3710‐AT‐0014569 to GB‐3710‐AT‐0014572 4 4 Mary Carter Robert Greenberger Information Document Request 1 mailed to plaintiff GB‐3710‐AT‐0014573 to GB‐3710‐AT‐0014576 4 4 Mary Carter Robert Greenberger Information Document Request 2 mailed to plaintiff GB‐3710‐AT‐0014577 to GB‐3710‐AT‐0014802 226 226 X in full X in full X in full X in full X in full X in full X in full X in full Case file containing return information of third party taxpayers, return information of plaintiff the disclosure of which would seriously impair tax administration, analysis and deliberative discussions regarding case, legal assistance and advice of the Office of Chief Counsel provided in anticipation of litigation, names and other identifiers of third parties. All information was gathered or created in connection with an ongoing and open investigation GB‐3710‐AT‐0014803 to GB‐3710‐AT‐0014823 21 21 X in full X in full X in full X in full Private Offering Memorandum regarding third party taxpayer gathered in connection with ongoing and open investigation. Document includes names, phone numbers, email addresses and addresses of private individuals the disclosure of which could cause an unwarranted invasion of their privacy. GB‐3710‐AT‐0014824 to GB‐3710‐AT‐0014918 95 95 X in full X in full X in full X in full X in full X in full Notes of interview with taxpayer concerning open and ongoing tax investigation. Notes include return information of plaintiff the disclosure of which would seriously impair the IRS' ability to complete its ongoing and open investigation as well as names and other private information of individual which if disclosed could cause an unwarranted invasion of personal privacy. GB‐3710‐AT‐0014919 to GB‐3710‐AT‐0015074 156 156 X in full X in full X in full X in full X in full X in full Miscellaneous documents from open and ongoing tax investigation file including the return information of third parties, the return information of plaintiff the disclosure of which would seriously impair the IRS' ability to complete its ongoing and open investigation, names and other private information of individual which if disclosed could cause an unwarranted invasion of personal privacy as well as other materials such as power point presentations, appraisal standards guides and a case action plan gathered or created in the course of the open and ongoing investigation to aid in the deliberations concerning the direction and potential positions to be taken in the investigation GB‐3710‐AT‐0015075 to GB‐3710‐AT‐0015082 8 8 Plaintiff's Powers of Attorney, Form 2848 GB‐3710‐AT‐0015083 to GB‐3710‐AT‐0015135 53 X in full X in full X in full X in full X in full X in full X in full X in full Copy of some of the handwritten notes from the case file indexed at documents GB‐3710‐AT‐0014577 to GB‐3710‐AT‐0014802 containing return information of plaintiff the disclosure of which would seriously impair tax administration, analysis and deliberative discussions regarding case, legal assistance and advice of the Office of Chief Counsel provided in anticipation of litigation, names and other identifiers of third parties. All information was gathered or created in connection with an ongoing and open investigation GB‐3710‐AT‐0015136 to GB‐3710‐AT‐0015157 22 22 Summons served on plaintiff GB‐3710‐AT‐0015158 to GB‐3710‐AT‐0015173 16 16 X in full X in full X in full X in full X in full X in full Copy of some of the handwritten notes from the case file indexed at documents GB‐3710‐AT‐0014577 to GB‐3710‐AT‐0014802 containing return information of plaintiff the disclosure of which would seriously impair tax administration, analysis and deliberative discussions regarding case, legal assistance and advice of the Office of Chief Counsel provided in anticipation of litigation, names and other identifiers of third parties. All information was gathered or created in connection with an ongoing and open investigation GB‐3710‐AT‐0015174 to GB‐3710‐AT‐0015175 2 2 X in full X in full X in full X in full Information flyer gathered in connection with an ongoing and open and investigation of a third party. GB‐3710‐AT‐0015176 to GB‐3710‐AT‐0015179 4 4 X in full X in full Draft IDR created in course of ongoing and open investigation. GB‐3710‐AT‐0015180 1 1 X in full X in full Copy of map indicating location and value of numerous investment partnerships created in connection with ongoing and open investigation GB‐3710‐AT‐0015181 to GB‐3710‐AT‐0015187 7 7 X in full X in full X in full X in full X in full Mark A. Tracht Program Manager, SB/SE Promoter Lead Development Center Steven Bonds PSP Territory Manager Gulf States Area 22‐May‐13 Authorization for investigation of plaintiff and third party taxpayers. Authorization created in connection with an ongoing and open investigation. Contains detailed and private information of third parties. GB‐3710‐AT‐0015188 to GB‐3710‐AT‐0015190 3 3 X in full X in full X in full X in full X in full Completed Form 14242 Report Suspected Abusive Tax Promotions or Preparers containing return information of plaintiff and third party in ongoing and open investigation GB‐3710‐AT‐0015191 to GB‐3710‐AT‐0015211 21 21 X in full X in full X in full Investment memorandum gathered in connection with ongoing and open investigation of plaintiff and third party taxpayers GB‐3710‐AT‐0015212 to GB‐3710‐AT‐0015237 26 26 X in full X in full X in full X in full X in full Spreadsheet created in connection with ongoing and open investigation. Spreadsheet contains information regarding multiple partnerships including name, EIN, number of investors, easement deduction, location, size, date of contribution, preparer, appraiser and donee organization GB‐3710‐AT‐0015238 to GB‐3710‐AT‐0015239 2 2 X in full X in full X in full X in full X in full X in full X in full 6‐Mar‐14 Notes of telephone conference regarding ongoing and open investigation of plaintiff and third party taxpayers. Revenue Agents and Office of Chief Counsel attorneys participated in the call providing updates and status of pending issues. GB‐3710‐AT‐0015240 to GB‐3710‐AT‐0015242 3 3 X in full X in full X in full X in full X in full 24‐Apr‐14 Notes of conference call discussing status of ongoing and open investigations of plaintiff and third parties GB‐3710‐AT‐0015243 to GB‐3710‐AT‐0015244 2 2 X in full X in full X in full X in full X in full X in full X in full 9‐Apr‐14 Notes of conference call discussing status of ongoing and open investigations of plaintiff and third parties Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 6 of 41 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0015245 1 1 X in full X in full X in full X in full X in full X in full X in full 10/31/2013 Notes of conference call discussing status of ongoing and open investigations of plaintiff and third parties GB‐3710‐AT‐0015246 to GB‐3710‐AT‐0015251 6 6 X in full X in full X in full X in full X in full X in full X in full Copy of Addendum to IRS Agent's Injunction Referral Report previously indexed at GB‐3710‐AT‐0003079 to GB‐3710‐AT‐0003084 GB‐3710‐AT‐0015252 to GB‐3710‐AT‐0015302 51 51 X in full X in full X in full X in full X in full X in full X in full X in full Copy of Investigation Summary from IRS Agent's Injunction Referral Report previously indexed at GB‐3710‐AT‐0000029 to GB‐3710‐AT‐0000079 GB‐3710‐AT‐0015303 to GB‐3710‐AT‐0015309 7 7 X in full X in full X in full X in full X in full X in full X in full X in full Copy of Appendix to Attached Exhibits from IRS Agent's Injunction Referral Report previously indexed at GB‐3710‐AT‐0000029 to GB‐3710‐AT‐0000079 GB‐3710‐AT‐0015310 ! 1 X in full X in full X in full X in full X in full X in full X in full X in full Copy of Table of Contents from IRS Agent's Injunction Referral Report previously indexed at GB‐3710‐AT‐0000021 GB‐3710‐AT‐0015311 to GB‐3710‐AT‐0015345 35 35 X in full X in full X in full X in full X in full X in full X in full X in full X in full Draft of Investigation Summary from IRS Agent's Injunction Referral Report previously indexed at GB‐3710‐AT‐0000029 to GB‐3710‐AT‐0000079 GB‐3710‐AT‐0015346 to GB‐3710‐AT‐0015353 8 8 X in full X in full X in full X in full X in full Spreadsheet detailing partnership investment opportunities created in an ongoing and open investigation of plaintiff and third parties. Details include name, number of investors, conservation easement deduction, date of conservation easement, individuals associated with the partnership GB‐3710‐AT‐0015354 to GB‐3710‐AT‐0015377 24 24 X in full X in full X in full X in full X in full X in full X in full X in full X in full Draft of Table and Contents and Investigation Summary from IRS Agent's Injunction Referral Report previously indexed at GB‐3710‐AT‐0000021 and GB‐ 3710‐AT‐0000029 to GB‐3710‐AT‐0000079 GB‐3710‐AT‐0015378 to GB‐3710‐AT‐0015402 25 25 X in full X in full X in full X in full X in full X in full X in full X in full X in full Draft of Investigation Summary from IRS Agent's Injunction Referral Report previously indexed at GB‐3710‐AT‐0000029 to GB‐3710‐AT‐0000079 GB‐3710‐AT‐0015403 to GB‐3710‐AT‐0015427 25 25 X in full X in full X in full X in full X in full X in full X in full X in full X in full Draft of Table and Contents and Investigation Summary from IRS Agent's Injunction Referral Report previously indexed at GB‐3710‐AT‐0000021 and GB‐ 3710‐AT‐0000029 to GB‐3710‐AT‐0000079 GB‐3710‐AT‐0015428 to GB‐3710‐AT‐0015445 18 18 X in full X in full X in full X in full X in full X in full X in full X in full The Honorable Caroline D. Ciraolo, Acting Assistant Attorney General, DOJ Tax Division A. Gary Begun, Associate Area Counsel, IRS SBSE 24‐Jul‐14 Copy of letter referring open tax investigation matter to the Department of Justice previously indexed at GB‐3710‐AT‐0000001 to GB‐3710‐AT‐0000018. GB‐3710‐AT‐0015446 to GB‐3710‐AT‐0015447 2 2 X in full X in full X in full X in full EFIN information report gathered in connection with an ongoing and open investigation. GB‐3710‐AT‐0015448 1 1 X in full X in full Preparer information report gathered in connection with an ongoing and open investigation GB‐3710‐AT‐0015449 1 1 X in full X in full Preparer information report gathered in connection with an ongoing and open investigation GB‐3710‐AT‐0015450 1 1 X in full X in full Preparer information report gathered in connection with an ongoing and open investigation GB‐3710‐AT‐0015451 to GB‐3710‐AT‐0015452 2 2 X in full X in full Preparer information report gathered in connection with an ongoing and open investigation GB‐3710‐AT‐0015453 to GB‐3710‐AT‐0015455 3 3 x in part x in part X in full X in full x in part x in part x in part Jeanette Czachur 11/23/2015 Litigation hold response from a Sr. Program Analyst listing keywords that reveal parties of interest GB‐3710‐AT‐0015456 to GB‐3710‐AT‐0015479 24 24 x in full x in full x in part x in full x in part compiled through 9/30/2014 Spreadsheet compiling information about transactions of interest, specifically, a list of easements. Information in spreadsheet includes names of partnerships, EINs, numbers of investors, amounts of easement deductions, locations and sizes of easements, names of participants in donation transactions, and addresses provided on returns, created in connection with ongoing, open investigation GB‐3710‐AT‐0015480 to GB‐3710‐AT‐0015537 58 58 x in full x in full x in part x in full x in part compiled through 8/2/2013 Spreadsheet compiling information about transactions of interest, specifically, a list of easements. Information in spreadsheet includes names of partnerships, EINs, numbers of investors, amounts of easement deductions, locations and sizes of easements, names of participants in donation transactions, and addresses provided on returns, created in connection with ongoing, open investigation GB‐3710‐AT‐0015538 to GB‐3710‐AT‐0015609 72 72 x in full x in full x in part x in full x in part compiled through 3/17/2014, 8/2/2013, and 8/9/2013 Spreadsheet compiling information about transactions of interest, specifically, a list of easements. Information in spreadsheet includes names of partnerships, EINs, numbers of investors, amounts of easement deductions, locations and sizes of easements, names of participants in donation transactions, and addresses provided on returns. Final page GB‐ 3710‐AT‐0015609 also contains amounts of investment, total offering amounts, and numbers of investors, created in connection with ongoing, open investigation GB‐3710‐AT‐0015610 to GB‐3710‐AT‐0015615 6 6 x in full x in full x in part x in full x in part Field guidance memorandum outlining the scope and strategy of the investigation, and listing names of third‐party taxpayers, created in connection with ongoing, open investigation GB‐3710‐AT‐0015616 to GB‐3710‐AT‐0015621 6 6 x in full x in full x in part x in full x in part Field guidance memorandum outlining the scope and strategy of the investigation, and listing names of third‐party taxpayers, created in connection with ongoing, open investigation. COPY OF DOCUMENT AT GB‐ 3710‐AT‐0015610 to GB‐3710‐AT‐0015615 GB‐3710‐AT‐0015622 to GB‐3710‐AT‐0015627 6 6 x in full x in full x in part x in full x in part Field guidance memorandum outlining the scope and strategy of the investigation, and listing names of third‐party taxpayers, created in connection with ongoing, open investigation GB‐3710‐AT‐0015628 to GB‐3710‐AT‐0015633 6 6 x in full x in full x in part x in full x in part Field guidance memorandum outlining the scope and strategy of the investigation, and listing names of third‐party taxpayers, created in connection with ongoing, open investigation. COPY OF DOCUMENT AT GB‐ 3710‐AT‐0015622 to GB‐3710‐AT‐0015627 GB‐3710‐AT‐0015634 to GB‐3710‐AT‐0015639 6 6 x in full x in full x in part x in full x in part Field guidance memorandum outlining the scope and strategy of the investigation, and listing names of third‐party taxpayers, created in connection with ongoing, open investigation. GB‐3710‐AT‐0015640 to GB‐3710‐AT‐0015644 5 5 x in full x in full Template for draft field guidance memorandum outlining the scope and strategy of the investigation, included in the file to guide an ongoing, open investigation. GB‐3710‐AT‐0015645 to GB‐3710‐AT‐0015649 5 5 x in full x in full x in part x in full x in part Field guidance memorandum outlining the scope and strategy of the investigation, and listing names of third‐party taxpayers, created in connection with ongoing, open investigation GB‐3710‐AT‐0015650 to GB‐3710‐AT‐0015654 5 5 x in full x in full x in part x in full x in part Field guidance memorandum outlining the scope and strategy of the investigation, and listing names of third‐party taxpayers, created in connection with ongoing, open investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 7 of 41 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0015655 to GB‐3710‐AT‐0015660 6 6 x in full x in full x in part x in full x in part Field guidance memorandum outlining the scope and strategy of the investigation, and listing names of third‐party taxpayers, created in connection with ongoing, open investigation GB‐3710‐AT‐0015661 to GB‐3710‐AT‐0015665 5 5 x in full x in full x in part x in full x in part Field guidance memorandum outlining the scope and strategy of the investigation, and listing names of third‐party taxpayers, created in connection with ongoing, open investigation GB‐3710‐AT‐0015666 to GB‐3710‐AT‐0015671 6 6 x in full x in full x in part x in full x in part Field guidance memorandum outlining the scope and strategy of the investigation, and listing names of third‐party taxpayers, created in connection with ongoing, open investigation GB‐3710‐AT‐0015672 1 1 x in full x in full x in part x in full x in part Notes of investigator listing dates when various tasks were carried out, including descriptions of tasks the disclosure of which would reveal the scope, direction, and strategy of the investigation, and including the names of third‐ party taxpayers.. GB‐3710‐AT‐0015673 1 1 x in full x in full x in part x in full x in part Letter recognizing donation of a conservation easement, gathered during the course of another agency's investigation of a third party. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0015674 1 1 x in full x in full x in part x in full x in part Letter recognizing donation of a conservation easement, gathered during the course of another agency's investigation of a third party. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0015675 1 1 x in full x in full x in part x in full x in part Letter recognizing donation of a conservation easement, gathered during the course of another agency's investigation of a third party. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0015676 to GB‐3710‐AT‐0015679 4 4 x in full x in full x in full Bank account statements of a third party taxpayer, gathered during the course of another agency's investigation. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0015680 to GB‐3710‐AT‐0015704 25 25 x in full x in full x in part x in full x in part Bank account statements of a third party taxpayer, gathered during the course of another agency's investigation. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0015705 to GB‐3710‐AT‐0015734 30 30 x in full x in full x in part x in full x in part Bank account statements of a third party taxpayer, gathered during the course of another agency's investigation. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0015735 to GB‐3710‐AT‐0015767 33 33 x in full x in full x in part x in full x in part 12/31/2012 Deed of conservation easement, gathered during the course of another agency's investigation. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0015768 to GB‐3710‐AT‐0015867 100 100 x in full x in full x in part x in full x in part 2/2/2015 and various Responsive filings and supporting exhibits submitted by a third party to another agency in an administrative proceeding before that agency. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0015868 to GB‐3710‐AT‐0015917 50 50 x in full x in full x in part x in full x in part various Exhibits (operating agreement, bank statements, canceled checks, tax returns, spreadsheets, legal advice memorandum) supporting responsive filings submitted by a third party to another agency in an administrative proceeding before that agency. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0015918 to GB‐3710‐AT‐0015961 44 44 x in full x in full x in part x in full x in part various Exhibits (legal advice memoranda, web sites, e‐mail messages, notice and proposal memoranda) supporting responsive filings submitted by a third party to another agency in an administrative proceeding before that agency. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0015962 to GB‐3710‐AT‐0015998 37 37 x in full x in full x in part x in full x in part 12/30/2010 Copy of a grant of conservation easement, submitted by a third party to another agency in an administrative proceeding before that agency. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0015999 to GB‐3710‐AT‐0016035 37 37 x in full x in full x in part x in full x in part Dec. 2010 Copy of a conservation easement baseline documentation report, submitted by a third party to another agency in an administrative proceeding before that agency. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 8 of 41 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0016036 to GB‐3710‐AT‐0016178 142 142 x in full x in full x in part x in full x in part 12/22/2010 Copy of private offering summary and associated documents, including articles of incorporation, redemption agreement, subscription agreement, investor questionnaire, escrow agreement, tax opinion, etc., submitted by a third party to another agency in an administrative proceeding before that agency. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff GB‐3710‐AT‐0016179 to GB‐3710‐AT‐0016211 33 33 x in full x in full x in part x in full x in part 12/29/2012 Copy of a deed of conservation easement, submitted by a third party to another agency in an administrative proceeding before that agency. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0016212 to GB‐3710‐AT‐0016222 11 11 x in full x in full x in part x in full x in part Dec. 2011 Copies of a legal opinion of title, deed, and supporting documents, submitted by a third party to another agency in an administrative proceeding before that agency. Constitutes 3rd party taxpayer information. Disclosure would result in an undue invasion of privacy, and would impair an ongoing investigation, and therefore tax administration, by revealing the scope and direction of the investigation of plaintiff. GB‐3710‐AT‐0016223 to GB‐3710‐AT‐0016225 3 3 x in full x in full x in part x in full x in part 12/29/2012, 1/15/2013 Letters memorializing donation of conservation easement to land trust GB‐3710‐AT‐0016226 to GB‐3710‐AT‐0016258 33 33 x in full x in full x in part x in full x in part 12/29/2012 Deed of conservation easement GB‐3710‐AT‐0016259 to GB‐3710‐AT‐0016263 5 5 x in full x in full x in part x in full x in part 10/24/2012 Quitclaim Deed GB‐3710‐AT‐0016264 to GB‐3710‐AT‐0016267 4 4 x in full x in full x in part x in full x in part 10/8/2014 Correction deed GB‐3710‐AT‐0016268 to GB‐3710‐AT‐0016271 4 4 x in full x in full x in part x in full x in part Draft title opinion GB‐3710‐AT‐0016272 to GB‐3710‐AT‐0016412 141 141 x in full x in full x in part x in full x in part 12/22/2010 Copy of private offering summary and associated documents, including articles of incorporation, redemption agreement, subscription agreement, investor questionnaire, escrow agreement, tax opinion, etc GB‐3710‐AT‐0016413 to GB‐3710‐AT‐0016573 161 161 x in full x in full x in part x in full x in part 12/18/2010 Copy of private offering summary and associated documents, including articles of incorporation, redemption agreement, subscription agreement, investor questionnaire, escrow agreement, tax opinion, etc GB‐3710‐AT‐0016574 to GB‐3710‐AT‐0016612 39 39 x in full x in full x in part x in full x in part 12/30/2010 grant of conservation easement GB‐3710‐AT‐0016613 to GB‐3710‐AT‐0016653 41 41 x in full x in full x in part x in full x in part 12/30/2010 grant of conservation easement GB‐3710‐AT‐0016654 to GB‐3710‐AT‐0016683 30 30 x in full x in full x in part x in full x in part 12/29/2012 deed of conservation easement GB‐3710‐AT‐0016684 to GB‐3710‐AT‐0016693 10 10 x in full x in full x in part x in full x in part 8/29/2012, 9/18/2012 title opinion, quitclaim deed, and supporting documents GB‐3710‐AT‐0016694 to GB‐3710‐AT‐0016695 2 2 x in full x in full x in full Offering overview GB‐3710‐AT‐0016696 to GB‐3710‐AT‐0016879 184 184 x in full x in full x in part x in full x in part 12/13/2012 Private offering subscription package, including private placement memo, subscription agreement, operating agreement, conservation easement appraisal GB‐3710‐AT‐0016880 to GB‐3710‐AT‐0016905 26 26 x in full x in full x in part x in full x in part 12/29/2012 deed of conservation easement GB‐3710‐AT‐0016906 to GB‐3710‐AT‐0016935 30 30 x in full x in full x in part x in full x in part 12/31/2012 deed of conservation easement GB‐3710‐AT‐0016936 to GB‐3710‐AT‐0016938 3 3 x in full x in full x in part x in full x in part 12/13/2012 quitclaim deed GB‐3710‐AT‐0016939 to GB‐3710‐AT‐0016942 4 4 x in full x in full x in part x in full x in part 7/23/2012 title opinion GB‐3710‐AT‐0016943 to GB‐3710‐AT‐0016946 4 4 x in full x in full x in part x in full x in part 7/23/2012 title opinion GB‐3710‐AT‐0016947 to GB‐3710‐AT‐0016950 4 4 x in full x in full x in part x in full x in part 8/1/2012 certificate of title GB‐3710‐AT‐0016951 to GB‐3710‐AT‐0016952 2 2 x in full x in full x in full Offering overview GB‐3710‐AT‐0016953 to GB‐3710‐AT‐0016962 10 10 x in full x in full x in part x in full x in part 8/29/2012, 9/18/2012 Copy of GB‐3710‐AT‐0016684 to GB‐3710‐AT‐0016693 . Title opinion, quitclaim deed, and supporting documents GB‐3710‐AT‐0016963 to GB‐3710‐AT‐0016964 2 2 x in full x in full x in part x in full x in part Copy of GB‐3710‐AT‐0016694 to GB‐3710‐AT‐0016695 . Offering overview GB‐3710‐AT‐0016965 to GB‐3710‐AT‐0017148 184 184 x in full x in full x in part x in full x in part 12/13/2012 Copy of GB‐3710‐AT‐0016696 to GB‐3710‐AT‐0016879 . Private offering subscription package, including private placement memo, subscription agreement, operating agreement, conservation easement appraisa GB‐3710‐AT‐0017149 to GB‐3710‐AT‐0017178 30 30 x in full x in full x in part x in full x in part 12/31/2012 Copy of GB‐3710‐AT‐0016906 to GB‐3710‐AT‐0016935 . deed of conservation easement GB‐3710‐AT‐0017179 to GB‐3710‐AT‐0017181 3 3 x in full x in full x in part x in full x in part 12/13/2012 Copy GB‐3710‐AT‐0016936 to GB‐3710‐AT‐0016938. Quitclaim deed GB‐3710‐AT‐0017182 to GB‐3710‐AT‐0017185 4 4 x in full x in full x in part x in full x in part 7/23/2012 Copy of GB‐3710‐AT‐0016939 to GB‐3710‐AT‐0016942 . Title opinion GB‐3710‐AT‐0017186 to GB‐3710‐AT‐0017189 4 4 x in full x in full x in part x in full x in part 8/1/2012 Copy of GB‐3710‐AT‐0016947 to GB‐3710‐AT‐0016950 . Certificate of title GB‐3710‐AT‐0017190 to GB‐3710‐AT‐0017191 2 2 x in full x in full x in full Copy of GB‐3710‐AT‐0016951 to GB‐3710‐AT‐0016952 . Offering overview GB‐3710‐AT‐0017192 to GB‐3710‐AT‐0017195 4 4 x in full x in full x in part x in full x in part 7/23/2012 Copy of GB‐3710‐AT‐0016943 to GB‐3710‐AT‐0016946 . Title opinion GB‐3710‐AT‐0017196 to GB‐3710‐AT‐0017235 40 40 x in part x in part x in full x in full x in part Plaintiff's tax return printout and other module printouts for the audit file. DIF Scores on GB‐3710‐AT‐0017196 and GB‐3710‐AT‐0017232 GB‐3710‐AT‐0017236 to GB‐3710‐AT‐0017287 52 52 x in part x in part x in full x in full x in part Plaintiff's tax return printout and other module printouts for the audit file. DIF Scores on GB‐3710‐AT‐0017261, GB‐3710‐AT‐0017262, GB‐3710‐AT‐ 0017277, GB‐3710‐AT‐0017284 GB‐3710‐AT‐0017288 to GB‐3710‐AT‐0017327 40 40 x in part x in part x in full x in full x in part Plaintiff's tax return printout and other module printouts for the audit file. DIF Scores on GB‐3710‐AT‐0017287 Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 9 of 41 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0017328 to GB‐3710‐AT‐0017367 40 40 x in part x in full x in part x in full x in part Plaintiff's tax return; appraisal report, as attached to return GB‐3710‐AT‐0017368 to GB‐3710‐AT‐0017407 40 40 x in part x in full x in part x in full x in part appraisal report (cont'd) GB‐3710‐AT‐0017408 to GB‐3710‐AT‐0017447 40 40 x in part x in full x in part x in full x in part appraisal report (cont'd) GB‐3710‐AT‐0017448 to GB‐3710‐AT‐0017462 15 15 x in part x in full x in part x in full x in part appraisal report (cont'd) GB‐3710‐AT‐0017463 to GB‐3710‐AT‐0017522 60 60 x in part x in full x in part x in full x in part appraisal report (cont'd); quitclaim deeds; deeds of conservation easement GB‐3710‐AT‐0017523 to GB‐3710‐AT‐0017582 60 60 x in part x in full x in part x in full x in part appraiser information; baseline documentation report GB‐3710‐AT‐0017583 to GB‐3710‐AT‐0017637 55 55 x in part x in part x in full x in part x in full x in part x in part baseline documentation report (cont'd); audit file workpapers; plaintiff's tax return; idrs printouts. DIF Scores on GB‐3710‐AT‐0017631 GB‐3710‐AT‐0017638 1 1 X in part X in full X in full Schedule attached to tax return of a third party taxpayer GB‐3710‐AT‐0017639 to GB‐3710‐AT‐0017641 3 3 X in part X in full X in part X in full X in part Jeanette Czachur Cheryl A. Harrop 5/3/2010 Email exchange between Technical Advisor and Exam Technician in an ongoing and open investigation involving third party return information including EIN and address. GB‐3710‐AT‐0017642 1 1 X in part X in full X in part X in full X in part Jeanette Czachur Cheryl A. Harrop 2/8/2010 Email exchange between Technical Advisor and Exam Technician in an ongoing and open investigation involving third party return information including EIN and address. GB‐3710‐AT‐0017643 1 1 X in part X in full X in part X in full X in part Deconfliction Request regarding third parties in an ongoing and open investigation involving third party return information including EIN and SSN and address. GB‐3710‐AT‐0017644 to GB‐3710‐AT‐0017647 4 4 X in full X in full X in part Field Guidance Memorandum outlining recommendations regarding conducting exams involving specific issue GB‐3710‐AT‐0017648 1 1 X in part X in full X in part X in full X in part X in part 5/4/2011 Report transmittal regarding third party in an ongoing and open investigation involving third party return information including SSN and address. GB‐3710‐AT‐0017649 to GB‐3710‐AT‐0017653 5 5 X in part X in full X in part X in full X in part X in part Examination Information Report regarding third party in an ongoing and open investigation involving third party return information including TIN GB‐3710‐AT‐0017654 to GB‐3710‐AT‐0017658 5 5 X in part X in full X in part X in full X in part X in part Examination Information Report regarding third party in an ongoing and open investigation involving third party return information including TIN GB‐3710‐AT‐0017659 1 1 X in part X in full X in part X in full X in part X in part Copy of GB‐3710‐AT‐0017649 GB‐3710‐AT‐0017660 to GB‐3710‐AT‐0017661 2 2 X in part X in full X in part X in full X in part X in part Copy of GB‐3710‐AT‐0017651 to GB‐3710‐AT‐0017652 GB‐3710‐AT‐0017662 to GB‐3710‐AT‐0017663 2 2 X in part X in full X in part X in full X in part X in part Copy of GB‐3710‐AT‐0017651 to GB‐3710‐AT‐0017652 GB‐3710‐AT‐0017664 to GB‐3710‐AT‐0017666 3 3 X in part X in full X in full X in full X in part X in full X in part X in part 5/21/2012 Form 14242 Report Suspected Abusive Tax Promotions or Preparers involving a third party in an ongoing and open investigation. Report prepared for attorney includes third party return information including address. GB‐3710‐AT‐0017667 to GB‐3710‐AT‐0017668 2 2 X in part X in full X in full X in full X in part X in full X in part X in part Jeanette Czachur Carina Campobasso 12/31/2012 Email chain regarding third parties involved in an ongoing and open investigation. Email includes third party return information including name and address. GB‐3710‐AT‐0017669 1 1 X in part X in full X in part X in full X in part X in part Vicki Byers; Ashley Crumblin; Deborah Fitzpatrick; Sharon Jones; Cheryl Ladson; Dawn Leigh; Janelle Marlow; Jane Ng; Carl Schneider; Bonita Waldrep; CC: Jeanette Czachur; Angela Goodrum Stephanie Thrift 5/28/2010 Email chain regarding third parties involved in an ongoing and open investigation. Email includes third party return information including name and website. GB‐3710‐AT‐0017670 to GB‐3710‐AT‐0017671 2 2 X in part X in full X in part X in full X in part X in part SB/SE LDC Referral Form regarding third parties in an ongoing and open investigation. Form includes third party return information including, names, TINS, and address. GB‐3710‐AT‐0017672 to GB‐3710‐AT‐0017676 5 5 X in part X in full X in part X in full X in part X in part Copy of GB‐3710‐AT‐0017670, GB‐3710‐AT‐0017650 to GB‐3710‐AT‐0017653 GB‐3710‐AT‐0017677 1 1 X in part X in full X in part X in full X in part X in part 3/30/2010 Letter to third party in an ongoing and open investigation from a third party. Letter includes third party return information including name and address. GB‐3710‐AT‐0017678 1 1 X in part X in full X in part X in full X in part X in part Jeanette Czachur (withheld) 2/3/2010 Email regarding third party involved in an ongoing and open investigation. GB‐3710‐AT‐0017679 to GB‐3710‐AT‐0017680 2 2 X in part X in full X in part X in full X in part X in part Jeanette Czachur Miriam Saner 2/3/2010 Email chain regarding third party involved in an ongoing and open investigation. Email includes third party return information including name and website. GB‐3710‐AT‐0017681 to GB‐3710‐AT‐0017682 2 2 X in part X in full X in part X in full X in part X in part (withheld) Jeanette Czachur 2/18/2010 Email chain regarding third party involved in ongoing and open investigation. GB‐3710‐AT‐0017683 to GB‐3710‐AT‐0017684 2 2 X in part X in full X in part X in full X in part X in part (withheld) Jeanette Czachur 2/18/2010 Copy of GB‐3710‐AT‐0017681 to GB‐3710‐AT‐0017682 GB‐3710‐AT‐0017685 to GB‐3710‐AT‐0017688 4 4 X in part X in full X in part X in full X in part X in part Jeanette Czachur Cheryl Harrop 5/4/2010 Email chain regarding third party involved in ongoing and open investigation. Emails include third party return information including names and TINs. GB‐3710‐AT‐0017689 to GB‐3710‐AT‐0017694 6 6 X in part X in full X in part X in full X in part X in part (none) Mark Tracht (none) Draft memorandum authorizing investigation of third party involved in an ongoing and open investigation from Mark A. Tracht, Program Manager. Memorandum includes third party return information including, name, TIN and address. GB‐3710‐AT‐0017695 to GB‐3710‐AT‐0017699 5 5 X in part X in full X in part X in full X in part X in part Steven Bonds Mark Tracht 3/25/2011 Signed memorandum authorizing investigation of third party involved in an ongoing and open investigation from Mark A. Tracht, Program Manager. Memorandum includes third party return information including, name, TIN and address. GB‐3710‐AT‐0017700 to GB‐3710‐AT‐0017706 7 7 X in part X in full X in part X in full X in part X in part Steven Bonds Mark Tracht 5/22/2013 Signed memorandum authorizing investigation of third party involved in an ongoing and open investigation from Mark A. Tracht, Program Manager. Memorandum includes third party return information including, name, TIN and address. SEPTEMBER 28, 2016 PRODUCTION GB‐3710‐AT‐0014253 1 1 x in full x in full Chris Pavilonis; Mary Pennington Jeanette Czachur 10/1/2025 Email chain regarding scope of ongoing investigation GB‐3710‐AT‐0014254 to GB‐3710‐AT‐0014256 3 3 x in full x in full Erin Lindgren Mary Pennington 9/23/2015 Email chain discussing strategy of ongoing investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 10 of 41 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0014257 to GB‐3710‐AT‐0014259 3 3 x in full x in full Mary Pennington Erin Lindgren 9/23/2015 Email chain discussing strategy of ongoing investigation GB‐3710‐AT‐0014260 1 1 x in full x in full Erin Lindgren Mary Pennington 9/18/2015 Email chain discussing strategy of ongoing investigation GB‐3710‐AT‐0014261 1 1 x in part x in full x in full Mary Pennington; Roy Nixon Gary McGurrin 1/23/2013 Email chain indicating scope and strategy of ongoing investigation GB‐3710‐AT‐0014262 to GB‐3710‐AT‐0014264 3 3 x in part x in full Mary Pennington Efax@irs.gov 1/23/2013 Email with attachment: faxed letter from POA for third party taxpayer GB‐3710‐AT‐0014265 to GB‐3710‐AT‐0014296 32 32 x in part x in full Email attachment (continued from previous): faxed letter from POA for third party taxpayer GB‐3710‐AT‐0014297 1 1 Kendrick Flint; Gary McGurrin; Roy Nixon Mary Pennington 2/22/2013 Emailed invitation for meeting involving plaintiff GB‐3710‐AT‐0014298 to GB‐3710‐AT‐0014298‐027 28 28 x in part x in full x in full x in part x in full x in part Hannah Lee; Mark Fenton; Mary Pennington Jeanette Czachur 2/25/2013 Email with attachments: forms for referring case to another office for further investigation, and supporting documents GB‐3710‐AT‐0014299 to GB‐3710‐AT‐0014308 10 10 x in part x in full x in part x in full x in part Copy of tax return of taxpayer who is not plaintiff GB‐3710‐AT‐0014309 to GB‐3710‐AT‐0014310 2 2 x in part x in full x in full Mary Pennington Mark DeJournett 4/19/2013 Email chain requesting thoughts of Revenue Agent regarding strategy of ongoing investigation GB‐3710‐AT‐0014311 to GB‐3710‐AT‐0014311‐088 89 89 x in part x in full x in part x in full x in part Mary Pennington; Kendrick Flint; Gary McGurrin Roy Nixon 8/1/2013 Email with attachments: review of appraisal report, Form 886‐A Explanation of Items detailing recommendations and analysis of a deduction claimed by a third party taxpayer. GB‐3710‐AT‐0014312 to GB‐3710‐AT‐0014314 3 3 x in part x in full x in part x in full x in part Faxed copy of Power of Attorney Form 2848 of taxpayer who is not plaintiff GB‐3710‐AT‐0014315 to GB‐3710‐AT‐0014317‐002 5 5 x in part x in full x in part x in full x in part Mary Carter; Lorene Sams; Kendrick Flint; Gary McGurrin; Roy Nixon Jeanette Czachur 9/25/2013 Email with attachment: job aid for examiners seeking request for assistance from a specialist GB‐3710‐AT‐0014318 to GB‐3710‐AT‐0014320 3 3 x in part x in full x in full x in part x in full x in part Jeanette Czachur Mary Carter 9/25/2013 Email chain discussing strategy and coordination of ongoing investigation, including discussion regarding advice of Counsel, and including names and other return information related to third party taxpayers GB‐3710‐AT‐0014321 1 1 x in full x in full x in full John T. Arthur Mary Carter 10/21/2013 Email chain indicating scope of ongoing investigation, including discussion with Counsel regarding legal advice E‐MAIL ATTACHMENT NOT INCLUDED GB‐3710‐AT‐0014322 to GB‐3710‐AT‐0014323 2 2 x in full x in full x in full x in full Mary Carter John T. Arthur 10/21/2013 Email with comments from Counsel regarding draft IDR and appointment letter. GB‐3710‐AT‐0014324 to GB‐3710‐AT‐0014325 2 2 Mary Carter UPS Quantum View 10/24/2013 Email ‐ UPS shipment tracking information GB‐3710‐AT‐0014326 1 1 Karen Alibozek Mary Pennington 10/25/2013 Email regarding phone call to plaintiff in his role as POA for a third party taxpayer GB‐3710‐AT‐0014327 1 1 x in part x in full x in part x in full x in part Roy Nixon; Gary McGurrin; Karen Alibozek Mary Pennington 10/28/2013 Email chain discussing scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests not outweighed by public interest in the investigation GB‐3710‐AT‐0014328 to GB‐3710‐AT‐0014329 2 2 x in part x in full x in part x in full x in part Mary Pennington Roy Nixon 10/29/2013 Email chain discussing scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests not outweighed by public interest in the investigation GB‐3710‐AT‐0014330 to GB‐3710‐AT‐0014330‐092 93 93 x in part x in full x in part x in full x in part Mary Pennington; Kendrick Flint; Gary McGurrin Roy Nixon 10/30/2013 Email with attachments: review of appraisal report, Form 886‐A Explanation of Items detailing recommendations and analysis of a deduction claimed by a third party taxpayer. GB‐3710‐AT‐0014331 to GB‐3710‐AT‐0014331‐005 6 6 x in part x in full x in part x in full x in part Mary Carter Colleen Gallagher 10/30/2013 Email with attachment: spreadsheet listing entities of interest to Revenue Agents GB‐3710‐AT‐0014332 2 2 x in part x in full x in part x in full x in part Jeanette Czachur; Mary Carter Mary Pennington 10/31/2013 Email: letter from state agency to third party containing information the disclosure of which would indicate the focus, scope, and direction of the ongoing investigation GB‐3710‐AT‐0014333 1 1 x in full x in full Charles Edwards Mary Pennington 10/31/2013 Email chain indicating scope and strategy of ongoing investigation GB‐3710‐AT‐0014334 1 1 x in part x in full x in part x in full x in part Karen Alibozek Mary Pennington 10/31/2013 Email chain discussing scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests not outweighed by public interest in the investigation GB‐3710‐AT‐0014335 to GB‐3710‐AT‐0014337 3 3 Mary Carter John Hackney, Esq. 11/1/2013 Fax communication including copy of Power of Attorney Form 2848 for plaintiff GB‐3710‐AT‐0014338 1 1 x in part x in part x in full x in part Roy Nixon Mary Pennington 11/4/2013 Email chain discussing scope, limitations, and strategy of investigation, including third party return information and names of individuals with privacy interests that are not outweighed by public interest in their relationship to this investigation GB‐3710‐AT‐0014339 to GB‐3710‐AT‐0014341 3 3 x in part x in part x in full x in part Gary McGurrin Mary Pennington 11/4/2013 Email chain discussing scope, limitations, and strategy of investigation, including third party return information and names of individuals with privacy interests that are not outweighed by public interest in their relationship to this investigation GB‐3710‐AT‐0014342 1 1 John T. Arthur Mary Carter 11/13/2013 Email regarding scheduling of meeting with plaintif GB‐3710‐AT‐0014343 1 1 x in part x in full x in part x in full x in part Roy Nixon Mary Carter 11/14/2013 Email chain discussing scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0014344 to GB‐3710‐AT‐0014345 2 2 x in part x in full x in part x in full x in part Mary Pennington Karen Alibozek 11/19/2013 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0014346 to GB‐3710‐AT‐0014349 4 4 x in part x in full x in full x in part x in full x in part 11/19/2013 Handwritten notes of Revenue Agent indicating the scope of the investigation, for use in deliberations regarding the course of the investigation GB‐3710‐AT‐0014350 1 1 x in part x in full x in part x in full x in part Kendrick Flint Mary Pennington 12/2/2013 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 11 of 41 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0014351 to GB‐3710‐AT‐0014352 2 2 x in part x in full x in part x in full x in part Mary Pennington Kendrick Flint 12/3/2013 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0014353 1 1 x in part x in full x in part x in full x in part Graph showing connections among various corporate entities GB‐3710‐AT‐0014354 to GB‐3710‐AT‐0014354‐001 2 2 x in part x in full x in part x in full x in part Mary Carter Mary Pennington 12/3/2013 Email with attachment: graph showing connections among various corporate entities GB‐3710‐AT‐0014355 to GB‐3710‐AT‐0014356 2 2 x in part x in full x in part x in full x in part Mary Carter Mary Pennington; Karen Alibozek 12/4/2013 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0014357 to GB‐3710‐AT‐0014358 2 2 x in part x in full x in part x in full x in part Karen Alibozek Mary Pennington; Mary Carter 12/5/2013 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0014359 to GB‐3710‐AT‐0014359‐001 2 2 x in part x in full x in part x in full x in part Karen Alibozek Mary Pennington 12/5/2013 Email with attachment: graph showing connections among various corporate entities GB‐3710‐AT‐0014360 to GB‐3710‐AT‐0014360‐001 2 2 x in part x in full x in part x in full x in part Karen Alibozek Mary Pennington 12/6/2013 Email with attachment: spreadsheet listing transactions of interest GB‐3710‐AT‐0014361 to GB‐3710‐AT‐0014362 2 2 x in part x in full x in full Karen Alibozek Mary Pennington 1/15/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0014363 1 1 x in part x in full x in part x in full x in part Chris Pavilonis Mary Carter 1/22/2014 Email chain discussing scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0014364 1 1 x in full x in full x in full Mary Carter Chris Pavilonis 2/11/2014 Email chain discussing investigation direction and strategy, and including advice from Counsel on investigation strategy GB‐3710‐AT‐0014365 to GB‐3710‐AT‐0014366 2 2 x in part x in full x in full x in part x in full x in part Rebecca Carr; Karen Alibozek Mary Pennington 2/14/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, provided to inform Revenue Agent's decision regarding investigative action, and including third party return information and the names of individuals whose privacy interests are not outweighed by public interest in this investigation GB‐3710‐AT‐0017707 1 1 x in part x in full x in part x in full x in part Mary Carter; Mary Pennington Jeanette Czachur 5/20/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0017708 to GB‐3710‐AT‐0017714 7 7 x in part x in full x in part x in full x in part Jeanette Czachur Mary Pennington 7/1/2015 Email with attachment: referral addendum GB‐3710‐AT‐0017715 to GB‐3710‐AT‐0017833 119 119 x in part x in part x in full x in part Mary Carter; Mary Pennington Jeanette Czachur 3/5/2015 Email with attachment: referral report, case summary, copy of complaint GB‐3710‐AT‐0017834 1 1 x in part x in full x in part x in part x in full x in part Mary Carter; Deborah Fitzpatrick Jeanette Czachur 7/2/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including pre‐decisional suggestions provided to inform Revenue Agent's decision regarding investigative strategy, and including third party return information and the names of individuals whose privacy interests are not outweighed by public interest in this investigation GB‐3710‐AT‐0017835 1 1 x in part x in full x in part x in full x in part William Brittain; Clifton Robertson Jeanette Czachur 9/25/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0017836 to GB‐3710‐AT‐0017839 4 4 x in part x in full x in part x in full x in part Deborah Fitzpatrick; Chris Pavilonis Jeanette Czachur 10/23/2014 Email with attachment: investigation referral form GB‐3710‐AT‐0017840 to GB‐3710‐AT‐0017847 8 8 x in part x in full x in part x in full x in part Colleen Gallagher; Roy Nixon; Mary Carter; Marc Caine; Jeanette Czachur Chris Pavilonis 4/2/2015 Email with attachment: brochure for upcoming educational event, shared with exam team to illustrate certain individuals' knowledge of particular topics of interest in the investigation. Disclosure of the subject matter of presentations or the identity of certain speakers would indicate the focus, scope, and direction of the ongoing investigation, and the names of private individuals who are not connected with the investigation. GB‐3710‐AT‐0017848 1 1 x in full x in full Jeanette Czachur Chris Pavilonis 6/22/2015 Email with information indicating scope of investigation GB‐3710‐AT‐0017849 1 1 x in full x in full Jeanette Czachur; Chris Pavilonis; et al. Colleen Gallagher 6/10/2015 Email with information indicating scope of investigation GB‐3710‐AT‐0017850 1 1 x in part x in full x in part x in full x in part Richard Jones Jeanette Czachur 1/8/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0017851 1 1 x in full x in full Peter McCary; Chris Pavilonis; Deborah Fitzpatrick; Jeanette Czachur Mary Carter 3/11/2014 Email with information indicating scope of investigation GB‐3710‐AT‐0017852 to GB‐3710‐AT‐0017854 3 3 x in part x in full x in part x in full x in part Mary Pennington; Mary Carter Jeanette Czachur 1/9/2015 Email with attachment: excerpt from IRS circular, with certain words and phrases highlighted by an agent so as to communicate thoughts about the direction and strategy of the ongoing investigation. GB‐3710‐AT‐0017855 to GB‐3710‐AT‐0017869 15 15 x in part x in part x in full x in part "*LDC"; Mary Carter; Mary Pennington; Deborah Fitzpatrick Jeanette Czachur 10/8/2014 Email with attachments: referral form and supporting documents Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 12 of 41 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0017870 to GB‐3710‐AT‐0017872 3 3 x in part x in full x in part x in full x in part Jeanette Czachur Mary Pennington 4/2/2015 Email with attachment: notes on case strategy GB‐3710‐AT‐0017873 to GB‐3710‐AT‐0017874 2 2 x in full x in full Jeanette Czachur Mary Pennington 4/2/2015 Email with attachment: notes regarding easements GB‐3710‐AT‐0017875 to GB‐3710‐AT‐0017973 99 99 x in part x in full x in part x in full x in part Jeanette Czachur Mary Pennington 5/20/2014 Email with attachment: spreadsheets listing easements GB‐3710‐AT‐0017974 1 1 Mary Carter Jeanette Czachur 4/24/2014 Email GB‐3710‐AT‐0017975 to GB‐3710‐AT‐0018022 48 48 x in part x in full x in part x in full x in part Jeanette Czachur Mary Carter 3/5/2014 Email with attachments: conservation easement deed and related documents GB‐3710‐AT‐0018023 to GB‐3710‐AT‐0018250 228 228 x in part x in part x in full x in part Jeanette Czachur Roy Nixon 6/15/2015 Email with attachments: appraisal documents GB‐3710‐AT‐0018251 1 1 x in part x in full x in part x in full x in part Mary Carter Jeanette Czachur 9/25/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0018252 1 1 x in full x in full Mary Pennington; Deborah Fitzpatrick Jeanette Czachur 6/22/2015 Email with information indicating scope of investigation GB‐3710‐AT‐0018253 to GB‐3710‐AT‐0018254 2 2 x in part x in part x in full x in part Mary Pennington; Mary Carter Jeanette Czachur 4/6/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0018255 1 1 x in part x in full x in part x in full x in part Jeanette Czachur Marc Caine 4/6/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0018256 to GB‐3710‐AT‐0018330 75 75 x in part x in part x in full x in part Susan Cantrell Jeanette Czachur 10/22/2014 Email with attachments: spreadsheets listing taxpayers and transactions of interest GB‐3710‐AT‐0018331 to GB‐3710‐AT‐0018740 409 409 x in part x in full x in full x in part x in full x in part *LDC; Mary Carter Jeanette Czachur 9/25/2014 Email with attachments: draft referral exhibits and draft review of appraisal report, submitted for review GB‐3710‐AT‐0018741 to GB‐3710‐AT‐0018753 13 13 x in full Jeanette Czachur, et al Colleen Gallagher 3/6/2014 Email with attachment: Tax Court memorandum opinion shared among those involved in the ongoing investigation with the intention of informing the direction and strategy of the investigation. Opinion includes the names of private individuals not connected with the investigation. GB‐3710‐AT‐0018754 to GB‐3710‐AT‐0018766 13 13 x in part x in full x in part x in full x in part Karin Gross; Jason Kristall; Jeanette Czachur; Colleen Gallagher; Herbert Dietrich; Lorene Sams; Ron Cerruti Marc Caine 3/6/2014 Email with attachment: Tax Court memorandum opinion shared among those involved in the ongoing investigation with the intention of informing the direction and strategy of the investigation. Opinion includes the names of private individuals not connected with the investigation. GB‐3710‐AT‐0018767 to GB‐3710‐AT‐0018769 3 3 x in full x in full x in full Mary Carter; Mary Pennington; Deborah Fitzpatrick Jeanette Czachur 6/12/2015 Email with attachments: excerpt from IRS training manual providing guidance on a specific procedure, the use of which was being considered by investigators, and disclosure of which would indicate the direction and scope of the investigation. GB‐3710‐AT‐0018770 to GB‐3710‐AT‐0018791 22 22 x in part x in full x in part x in full x in part Mary Pennington; Charles Edwards Jeanette Czachur 6/15/2015 Email with attachments: documents related to conservation easement GB‐3710‐AT‐0018792 to GB‐3710‐AT‐0018813 22 22 x in part x in full x in part x in full x in part Mary Carter; Mary Pennington Jeanette Czachur 5/29/2015 Email with attachments: documents related to conservation easement GB‐3710‐AT‐0018814 to GB‐3710‐AT‐0018820 7 7 x in part x in full x in full x in full x in part x in full x in part Kimberly Mattonen; Sam Anderson Jeanette Czachur 7/1/2015 Email with attachments: referral addendum; sent to Counsel for consideration in formulating legal advice GB‐3710‐AT‐0018821 to GB‐3710‐AT‐0018882 62 62 x in part x in full x in full x in full x in part x in full x in part Kimberly Mattonen; Sam Anderson Jeanette Czachur 6/25/2015 Email with attachments: referral addendum; sent to Counsel for consideration in formulating legal advice GB‐3710‐AT‐0018883 1 1 x in full x in full Mary Carter; Mary Pennington Jeanette Czachur 5/1/2015 Email with information indicating scope of investigation GB‐3710‐AT‐0018884 to GB‐3710‐AT‐0019079 196 196 x in part x in full x in full x in part x in full x in part Karin Gross; Alexandra Nicholaides Jeanette Czachur 6/24/2015 Email with attachments: governmental filing and exhibits; sent to Counsel for consideration in formulating legal advice GB‐3710‐AT‐0019080 1 1 x in full x in full Mary Carter; Mary Pennington; Chris Pavilonis Jeanette Czachur 6/8/2015 Email with information revealing scope of investigation GB‐3710‐AT‐0019081 to GB‐3710‐AT‐0019086 6 6 x in part x in full x in part x in full x in part Mary Carter; Colleen Gallagher Jeanette Czachur 6/4/2014 Email with attachments: field guidance memorandum GB‐3710‐AT‐0019087 to GB‐3710‐AT‐0019092 6 6 x in part x in full x in full x in part x in full x in part Mary Carter; Colleen Gallagher Jeanette Czachur 3/18/2014 Email with attachments: DRAFT field guidance memorandum GB‐3710‐AT‐0019093 to GB‐3710‐AT‐0019123 31 31 x in part x in full x in full x in part x in full x in part Mary Carter; Mary Pennington Jeanette Czachur 4/2/2015 Email with attachments: DRAFT referral report GB‐3710‐AT‐0019124 to GB‐3710‐AT‐0019146 23 23 x in part x in full x in full x in part x in full x in part Mary Carter; Mary Pennington Jeanette Czachur 4/2/2015 Email with attachments: DRAFT referral report GB‐3710‐AT‐0019147 to GB‐3710‐AT‐0019182 36 36 x in part x in full x in full x in part x in full x in part Mary Carter; Mary Pennington Jeanette Czachur 4/3/2015 Email with attachments: DRAFT referral report GB‐3710‐AT‐0019183 to GB‐3710‐AT‐0019187 5 5 x in part x in full x in full x in part x in full x in part Mary Carter; Mary Pennington Jeanette Czachur 3/31/2015 Email with attachments: DRAFT referral report GB‐3710‐AT‐0019188 to GB‐3710‐AT‐0019190 3 3 x in full x in full Mary Carter Jeanette Czachur 9/25/2014 Email with attachments: issue identification worksheet GB‐3710‐AT‐0019191 to GB‐3710‐AT‐0019265 75 75 x in part x in full x in part x in full x in part Hannah Lee; Mary Carter Jeanette Czachur 5/20/2014 Email with attachments: investigation referral and supporting exhibits GB‐3710‐AT‐0019266 to GB‐3710‐AT‐0019271 6 6 Mary Carter; Mary Pennington Jeanette Czachur 4/2/2015 Email with attachments: litigation hold template GB‐3710‐AT‐0019272 to GB‐3710‐AT‐0019284 13 13 x in part x in full x in part x in full x in part Marc Caine; Carina Campobasso; Anita Gill; Marissa Savit; David Neuman Howard Kanter 3/8/2014 Email discussing possible interpretation of revenue laws, with attachments: Tax Court memorandum opinion GB‐3710‐AT‐0019285 1 1 x in part x in full x in part x in full x in part Marc Caine; Chris Pavilonis; et al Marc Caine 4/2/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 13 of 41 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0019286 1 1 x in full x in full Colleen Gallagher Jeanette Czachur 3/6/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0019287 1 1 x in part x in full x in full Mary Pennington Jeanette Czachur 1/9/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0019288 to GB‐3710‐AT‐0019289 2 2 x in part x in part x in full x in part Mary Carter Jeanette Czachur 5/20/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019290 to GB‐3710‐AT‐0019291 2 2 x in part x in full x in full x in full x in full Colleen Gallagher; Charles Edwards Jeanette Czachur 6/25/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information, and discussion of advice received from Counsel to aid in making decisions about how to conduct the investigation GB‐3710‐AT‐0019292 to GB‐3710‐AT‐0019293 2 2 x in part x in full x in part x in full x in part Roy Nixon Jeanette Czachur 2/20/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019294 to GB‐3710‐AT‐0019296 3 3 x in part x in part x in full x in part Mary Carter; Deborah Fitzpatrick Jeanette Czachur 7/3/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019297 to GB‐3710‐AT‐0019299 3 3 x in part x in part x in full x in part Mary Carter Jeanette Czachur 7/3/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019300 to GB‐3710‐AT‐0019301 2 2 x in part x in part x in full x in part Mary Carter Jeanette Czachur 7/2/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019302 1 1 x in part x in part x in full x in part William Brittain; Mary Carter Jeanette Czachur 9/26/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019303 to GB‐3710‐AT‐0019305 3 3 x in part x in part x in full x in part Mary Carter Jeanette Czachur 7/28/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019306 to GB‐3710‐AT‐0019307 2 2 x in part x in part x in full x in part Clifton Robertson Jeanette Czachur 9/26/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019308 1 1 x in part x in full x in full x in part x in full x in part Chris Pavilonis Jeanette Czachur 10/23/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation, and discussing a decision to alter the scope of the investigation GB‐3710‐AT‐0019309 to GB‐3710‐AT‐0019310 2 2 x in part x in full x in full x in part x in full x in part Deborah Fitzpatrick Jeanette Czachur 10/24/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation, and discussing a decision to alter the scope of the investigation GB‐3710‐AT‐0019311 1 1 x in part x in full x in part x in full x in part Diann Kisselburg Jeanette Czachur 1/8/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019312 1 1 x in full Mary Carter Jeanette Czachur 6/8/2015 Email chain containing specific information about the scope and direction of an ongoing investigation GB‐3710‐AT‐0019313 1 1 Marc Caine; Colleen Gallagher; Roy Nixon; Mary Carter; Jeanette Czachur Chris Pavilonis 4/2/2015 Email chain regarding event scheduling GB‐3710‐AT‐0019314 to GB‐3710‐AT‐0019315 2 2 x in part x in full x in part x in full x in part Marc Caine Jeanette Czachur 4/2/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019316 1 1 x in part x in full Mary Carter; Mary Pennington; Chris Pavilonis Jeanette Czachur 4/6/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0019317 1 1 Chris Pavilonis; Colleen Gallagher; Roy Nixon; Mary Carter; Jeanette Czachur Marc Caine 4/2/2015 Email chain regarding event scheduling GB‐3710‐AT‐0019318 1 1 x in full x in full David Thurber Jeanette Czachur 9/5/2014 Email with information indicating scope of investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 14 of 41 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0019319 to GB‐3710‐AT‐0019320 2 2 x in part x in full x in part x in full x in part Colleen Gallagher Jeanette Czachur 7/14/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019321 to GB‐3710‐AT‐0019322 2 2 x in part x in full x in full Jeanette Czachur; Mary Carter Colleen Gallagher 5/20/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0019323 1 1 Mary Carter Jeanette Czachur 3/13/2014 Email chain regarding conference call scheduling GB‐3710‐AT‐0019324 1 1 Mary Carter Jeanette Czachur 3/11/2014 Email chain regarding conference call scheduling GB‐3710‐AT‐0019325 to GB‐3710‐AT‐0019326 2 2 Mary Carter Jeanette Czachur 7/9/2014 Email chain regarding conference call scheduling GB‐3710‐AT‐0019327 1 1 x in full x in full Mary Carter; Peter McCary; Deborah Fitzpatrick; Jeanette Czachur; Mary Carter Chris Pavilonis 3/11/2014 Email with information indicating scope of investigation GB‐3710‐AT‐0019328 to GB‐3710‐AT‐0019329 2 2 x in full x in full David Thurber Jeanette Czachur 4/29/2015 Email with information indicating scope of investigation GB‐3710‐AT‐0019330 1 1 x in full x in full Mary Carter; Deborah Fitzpatrick; Peter McCary; Chris Pavilonis Jeanette Czachur 3/13/2014 Email with information indicating scope of investigation GB‐3710‐AT‐0019331 to GB‐3710‐AT‐0019332 2 2 x in full x in full Charles Young Jeanette Czachur 3/31/2015 Email with information indicating scope of investigation GB‐3710‐AT‐0019333 1 1 x in part x in part x in full x in part Jeanette Czachur Mary Carter 10/9/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019334 to GB‐3710‐AT‐0019336 3 3 x in full x in full Jeanette Czachur; Colleen Gallagher Eric Hall 6/10/2015 Email chain discussing information about the scope of investigation GB‐3710‐AT‐0019337 to GB‐3710‐AT‐0019339 3 3 x in full x in full Eric Hall; Jeanette Czachur Colleen Gallagher 6/10/2015 Email chain discussing information about the scope of investigation GB‐3710‐AT‐0019340 to GB‐3710‐AT‐0019341 2 2 x in full x in full Eric Hall; Colleen Gallagher Jeanette Czachur 6/10/2015 Email chain discussing information about the scope of investigation GB‐3710‐AT‐0019342 to GB‐3710‐AT‐0019343 2 1 x in part Colleen Gallagher; Charles Edwards; Mary Pennington; Mary Carter Jeanette Czachur 1/9/2015 Email chain including pre‐decisional discussion regarding communication with plaintiff and third parties GB‐3710‐AT‐0019344 to GB‐3710‐AT‐0019345 2 2 x in part x in full x in full x in full x in full Chris Pavilonis Jeanette Czachur 10/6/2014 Email chain discussing information indicating the scope and direction of the investigation, including third party return information, and including pre‐ decisional discussion with Counsel regarding application of certain statutes GB‐3710‐AT‐0019346 to GB‐3710‐AT‐0019347 2 2 x in part x in full x in full x in full x in full Colleen Gallagher; Karin Gross; Chris Pavilonis; Charles Edwards; Mary Pennington; Mary Carter Jeanette Czachur 10/20/2014 Email chain discussing information indicating the scope and direction of the investigation, including third party return information, and including pre‐ decisional discussion with Counsel regarding application of certain statutes GB‐3710‐AT‐0019348 1 1 x in part x in full x in full Colleen Gallagher; Mary Carter; Chris Pavilonis; Charles Edwards; Mary Pennington Jeanette Czachur 10/1/2014 Email chain discussing information indicating the scope and direction of the investigation, including third party return information GB‐3710‐AT‐0019349 to GB‐3710‐AT‐0019350 2 2 x in part x in full x in full Steven Pelmore; Colleen Gallagher Jeanette Czachur 2/27/2014 Email chain discussing information indicating the scope and direction of the investigation, including third party return information, and including pre‐ decisional discussion among Revenue Agents about how to apply certain procedures GB‐3710‐AT‐0019351 to GB‐3710‐AT‐0019352 2 2 x in part x in full x in full Jeanette Czachur; Steven Pelmore Colleen Gallagher 2/27/2014 Email chain discussing information indicating the scope and direction of the investigation, including third party return information, and including pre‐ decisional discussion among Revenue Agents about how to apply certain procedures GB‐3710‐AT‐0019353 to GB‐3710‐AT‐0019354 2 2 x in part x in full x in full Colleen Gallagher; Jeanette Czachur Steven Pellmore 2/28/2014 Email chain discussing information indicating the scope and direction of the investigation, including third party return information, and including pre‐ decisional discussion among Revenue Agents about how to apply certain procedures GB‐3710‐AT‐0019355 1 1 x in full x in full Mary Pennington Jeanette Czachur 5/20/2014 Email indicating scope of investigation GB‐3710‐AT‐0019356 1 1 x in full x in full Jeanette Czachur Colleen Gallagher 10/16/2014 Email chain indicating scope of investigation GB‐3710‐AT‐0019357 to GB‐3710‐AT‐0019358 2 2 x in full x in full Colleen Gallagher; Chris Pavilonis; et al. Jeanette Czachur 6/25/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0019359 1 1 x in full x in full Colleen Gallagher Jeanette Czachur 3/30/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0019360 to GB‐3710‐AT‐0019361 2 2 x in full x in full Mary Carter; Colleen Gallagher Jeanette Czachur 4/17/2014 Email chain indicating scope of investigation GB‐3710‐AT‐0019362 1 1 x in full x in full Mary Carter; Colleen Gallagher Jeanette Czachur 4/17/2014 Email chain indicating scope of investigation GB‐3710‐AT‐0019363 to GB‐3710‐AT‐0019365 3 3 x in full x in full x in full x in full Sam Anderson; Jeanette Czachur Kimberly Mattonen 6/26/2015 Email chain discussing information about the scope of investigation, and including pre‐decisional discussion with Counsel regarding investigation strategy GB‐3710‐AT‐0019366 to GB‐3710‐AT‐0019367 2 2 x in full x in full x in full x in full Jeanette Czachur: Kimberly Mattonen Sam Anderson 6/25/2015 Email chain discussing information about the scope of investigation, and including pre‐decisional discussion with Counsel regarding investigation strategy GB‐3710‐AT‐0019368 1 1 x in full x in full Colleen Gallagher; Jeanette Czachur Mary Carter 3/27/2014 Email chain indicating scope of investigation GB‐3710‐AT‐0019369 to GB‐3710‐AT‐0019370 2 2 x in full x in full Mary Carter; Colleen Gallagher Jeanette Czachur 3/26/2014 Email chain indicating scope of investigation GB‐3710‐AT‐0019371 1 1 x in part x in full x in part x in full x in part Jeanette Czachur Mary Pennington 5/1/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019372 1 1 x in full x in full Mary Carter Jeanette Czachur 6/8/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0019373 1 1 x in full x in full Mary Pennington Jeanette Czachur 6/8/2015 Email chain indicating scope of investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 15 of 41 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0019374 to GB‐3710‐AT‐0019376 3 3 x in full x in full x in full x in full Sam Anderson Jeanette Czachur 6/23/2015 Email chain discussing information about the scope of investigation, and including pre‐decisional discussion with Counsel regarding investigation strategy GB‐3710‐AT‐0019377 1 1 x in part Jeanette Czachur David Thurber 2/20/2015 Email GB‐3710‐AT‐0019378 1 1 x in full x in full Jeanette Czachur Mary Carter 6/5/2014 Email chain indicating scope of investigation GB‐3710‐AT‐0019379 to GB‐3710‐AT‐0019380 2 2 x in part x in full x in full Alice Price; William Brittain Jeanette Czachur 3/31/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0019381 to GB‐3710‐AT‐0019382 2 2 x in full x in full Chris Pavilonis Jeanette Czachur 3/19/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0019383 1 1 x in full x in full Jeanette Czachur Mary Carter 10/29/2014 Email chain indicating scope of investigation GB‐3710‐AT‐0019384 1 1 x in full x in full Mary Carter; Deborah Fitzpatrick; Mary Pennington Jeanette Czachur 10/29/2014 Email chain indicating scope of investigation GB‐3710‐AT‐0019385 1 1 x in part x in full x in part x in full x in part Jeanette Czachur Hannah Lee 5/20/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the name of an individual with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019386 to GB‐3710‐AT‐0019387 2 2 x in full x in full x in part x in full x in part Marc Caine Jeanette Czachur 3/6/2014 Email chain discussing information about the strategy of investigation, with the name of an individual with privacy interests that are not outweighed by public interest in this investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0019388 to GB‐3710‐AT‐0019389 2 2 x in part x in full x in full x in full Howard Kanter; Carina Campobasso; Anita Gill; Savit Marissa; David Neuman; Colleen Gallagher; Karin Gross; Jeanette Czachur; Jack Jolly Jeanette Czachur 3/10/2014 Email chain discussing information about the scope of investigation, including third party return information, and including pre‐decisional discussion with Counsel regarding investigation strategy GB‐3710‐AT‐0019390 to GB‐3710‐AT‐0019391 2 2 Mary Pennington Jeanette Czachur 6/22/2015 Email chain to coordinate phone call GB‐3710‐AT‐0019392 to GB‐3710‐AT‐0019393 2 2 x in full x in full Thomas Curtin Jeanette Czachur 1/9/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0019394 to GB‐3710‐AT‐0019396 3 3 x in part x in part x in full x in part Alexandra Nicholaides Jeanette Czachur 4/13/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the named of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019397 to GB‐3710‐AT‐0019398 2 2 x in part x in part x in full x in part Marc Caine Jeanette Czachur 4/13/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the named of individuals with privacy interests that are not outweighed by public interest in this investigation GB‐3710‐AT‐0019399 1 1 x in full x in full Mary Carter Jeanette Czachur 2/10/2015 Email chain indicating direction of investigation GB‐3710‐AT‐0019400 1 1 x in full x in full Mary Carter Jeanette Czachur 11/6/2014 Email chain indicating direction and limitations of investigation GB‐3710‐AT‐0019401 1 1 x in full x in full Mary Carter Jeanette Czachur 1/21/2015 Email chain indicating direction and limitations of investigation GB‐3710‐AT‐0019402 to GB‐3710‐AT‐0019403 2 2 x in full x in full Jeanette Czachur; Chris Pavilonis; Peter McCary; Deborah Fitzpatrick; Mary Carter Mary Carter 3/24/2014 Email chain indicating scope of investigation GB‐3710‐AT‐0019404 to GB‐3710‐AT‐0019406 3 3 x in part x in full x in part x in full x in part Karin Gross Jeanette Czachur 5/29/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0019407 to GB‐3710‐AT‐0019409 3 3 x in part x in full x in part x in full x in part Mary Pennington Jeanette Czachur 6/22/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0019410 1 1 x in full x in full Jeanette Czachur Mary Carter 3/5/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0019411 to GB‐3710‐AT‐0019412 2 2 x in part x in full x in full x in part x in full x in part Jeanette Czachur; Colleen Gallagher; Deena Devereux Karin Gross 6/2/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and pre‐decisional deliberations regarding the application of regulations to the facts in the investigation GB‐3710‐AT‐0019413 to GB‐3710‐AT‐0019414 2 2 x in full x in full Mary Carter Jeanette Czachur 4/6/2015 Email chain indicating direction of investigation GB‐3710‐AT‐0019415 to GB‐3710‐AT‐0019416 2 2 x in full x in full Mary Carter Jeanette Czachur 10/22/2014 Email chain indicating the scope and direction of the ongoing investigation GB‐3710‐AT‐0019417 to GB‐3710‐AT‐0019418 2 2 x in full x in full David Thurber Jeanette Czachur 10/27/2014 Email chain indicating the scope and direction of the ongoing investigation GB‐3710‐AT‐0019419 to GB‐3710‐AT‐0019422 4 4 x in full x in full Mary Carter Jeanette Czachur 7/31/2014 Email chain indicating the scope and direction of the ongoing investigation GB‐3710‐AT‐0019423 to GB‐3710‐AT‐0019424 2 2 x in full x in full Deborah Fitzpatrick Jeanette Czachur 8/13/2014 Email chain indicating the scope and direction of the ongoing investigation GB‐3710‐AT‐0019425 to GB‐3710‐AT‐0019433 9 9 x in full x in part x in full x in part Jeanette Czachur Joseph Luttrell 1/31/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0019434 to GB‐3710‐AT‐0019435 2 2 x in full x in full Mary Pennington Jeanette Czachur 2/23/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0019436 to GB‐3710‐AT‐0019437 2 2 x in full x in full Colleen Gallagher Jeanette Czachur 6/4/2014 Email chain indicating scope of investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 16 of 41 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0019438 to GB‐3710‐AT‐0019444 7 7 x in full x in full Mary Carter; Chris Pavilonis; Peter McCary; Deborah Fitzpatrick Jeanette Czachur 4/9/2014 Email with attachments: draft letter and copy of delegation order GB‐3710‐AT‐0019445 to GB‐3710‐AT‐0019451 7 7 x in part x in full x in full x in part x in full x in part Mary Carter; Jeanette Czachur Colleen Gallagher 5/20/2014 Email with attachment: draft white paper/field guidance memorandum GB‐3710‐AT‐0019452 to GB‐3710‐AT‐0019534 83 83 x in part x in full x in full x in part x in full x in part Colleen Gallagher; Karin Gross; Chris Pavilonis; Charles Edwards; Mary Pennington; Mary Carter Jeanette Czachur 10/17/2024 Email with attachments: copy of a Chief Counsel notice; private placement memorandum and supporting exhibits GB‐3710‐AT‐0019535 to GB‐3710‐AT‐0019557 23 23 x in full x in full x in full x in full Colleen Gallagher et al. Jeanette Czachur 4/24/2014 Email with attachment: copy of court opinion related to discussion of IRS legal position on a relevant issue GB‐3710‐AT‐0019558 to GB‐3710‐AT‐0019589 32 32 x in full x in full x in full x in full Charles Edwards; Alexandra Nicholaides; Chris Pavilonis; Colleen Gallagher Jeanette Czachur 6/25/2015 Email with attachment: job aid for Revenue Agents (sample language for lead sheet report) GB‐3710‐AT‐0019590 to GB‐3710‐AT‐0019592 3 3 x in part x in full x in part x in full x in part Colleen Gallagher et al. Jeanette Czachur 6/24/2015 Email with attachment: meeting agenda, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0019593 to GB‐3710‐AT‐0019603 11 11 x in part x in full x in part x in full x in part Jeanette Czachur et al. Colleen Gallagher 2/18/2015 Email with attachment: meeting agenda and related discussion items, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0019604 to GB‐3710‐AT‐0019606 3 3 x in full x in full Colleen Gallagher Jeanette Czachur 6/24/2015 Email with attachment: meeting agenda, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0019607 to GB‐3710‐AT‐0019644 38 38 x in part x in full x in part x in full x in part Jeanette Czachur Mary Pennington 5/1/2015 Email with attachment: spreadsheet listing transactions of interest, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0019645 to GB‐3710‐AT‐0019840 196 196 x in part x in full x in full x in full x in full x in part x in full x in part Karin Gross; Alexandra Nicholaides; Colleen Gallagher Jeanette Czachur 6/24/2015 Email with attachment: filing related to a matter before another agency, including supporting exhibits, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0019841 to GB‐3710‐AT‐0019843 3 3 x in full x in full Chris Pavilonis; Peter McCary Jeanette Czachur 6/12/2015 Email with attachment: guidance to IRS employees relevant to investigation strategy and scope GB‐3710‐AT‐0019844 to GB‐3710‐AT‐0019855 12 12 x in full x in full Mary Carter; Mary Pennington Jeanette Czachur 2/20/2015 Email with attachment: guidance to IRS employees relevant to investigation strategy and scope GB‐3710‐AT‐0019856 1 1 x in part x in full x in part x in full x in part Colleen Gallagher; Jeanette Czachur Karin Gross 5/29/2015 Email chain discussing information about the scope of an ongoing investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0019857 to GB‐3710‐AT‐0019871 15 15 x in part x in full x in part x in full x in part (withheld) (withheld) 5/29/2015 Email with attachments: offering summaries GB‐3710‐AT‐0019872 to GB‐3710‐AT‐0019877 6 6 x in part x in full x in part x in full x in part Email attachments: offering summaries (continued) GB‐3710‐AT‐0019878 to GB‐3710‐AT‐0019952 75 75 x in full x in full x in full x in full x in part x in full x in part Mary Carter; Mary Pennington Jeanette Czachur 3/5/2015 Email with attachments: documents related to a certain lawsuit, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0019953 to GB‐3710‐AT‐0019974 22 22 x in full x in full x in full x in part x in full x in part Mary Carter Jeanette Czachur 3/10/2014 Email with attachment: draft of report recommending certain legal action GB‐3710‐AT‐0019975 1 1 Mary Carter; Deborah Fitzpatrick Jeanette Czachur 10/27/2014 Email regarding coordination of travel GB‐3710‐AT‐0019976 to GB‐3710‐AT‐0020170 195 195 x in part x in full x in full x in full x in part x in full x in part Jeanette Czachur Mary Pennington 6/22/2015 Email with attachment: filing related to a matter before another agency, including supporting exhibits, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0020171 to GB‐3710‐AT‐0020321 151 151 x in part x in part x in full x in part Jeanette Czachur Mary Pennington 1/9/2015 Email with attachments: FOIA request submitted by third party; private offering summary GB‐3710‐AT‐0020322 to GB‐3710‐AT‐0020328 7 7 x in part x in full x in full x in part x in full x in part Mary Carter; Jeanette Czachur Colleen Gallagher Email with attachment: draft white paper/field guidance memorandum GB‐3710‐AT‐0020329 to GB‐3710‐AT‐0020334 6 6 x in part x in full x in part x in full x in part Jeanette Czachur; David Thurber Terri Eppich 5/13/2014 Email with attachments: third party returns GB‐3710‐AT‐0020335 to GB‐3710‐AT‐0020578 244 244 x in part x in part x in full x in part Jeanette Czachur Mary Carter 3/5/2014 Email with attachments: title opinion, offering overview, deeds, subscription agreement, private placement memo, operating agreement, share purchase agreement, easement appraisal, easement proposal, investor questionnaire GB‐3710‐AT‐0020579 to GB‐3710‐AT‐0020775 197 197 x in part x in part x in full x in part Jeanette Czachur Mary Carter 3/5/2014 Email with attachments: title opinion, certificate of title, offering overview, deeds, subscription agreement, private placement memo, operating agreement, share purchase agreement, easement appraisal, easement proposal, investor questionnaire GB‐3710‐AT‐0020776 to GB‐3710‐AT‐0020806 29 29 x in part x in part x in full x in part Jeanette Czachur Mary Carter 3/5/2014 Email with attachments: deed of easement GB‐3710‐AT‐0020807 to GB‐3710‐AT‐0020902 96 96 x in part x in part x in full x in part Jeanette Czachur Mary Carter 3/5/2014 Email with attachments: deed of easement, escrow account statements, letters memorializing easement donations GB‐3710‐AT‐0020903 to GB‐3710‐AT‐0021005 103 103 x in part x in part x in full x in part Jeanette Czachur Mary Carter 3/5/2014 Email with attachments: deeds of easement, letters memorializing easement donations, quitclaim deed, escrow account statements GB‐3710‐AT‐0021006 to GB‐3710‐AT‐0021099 94 94 x in part x in part x in full x in part Jeanette Czachur Mary Carter 3/5/2014 Email with attachments: title opinions, quitclaim deeds, deeds of easement, letters memorializing easement donation GB‐3710‐AT‐0021100 to GB‐3710‐AT‐0021101 2 2 x in part x in full x in part x in full x in part Mary Carter; Deborah Fitzpatrick Jeanette Czachur 8/4/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0021102 to GB‐3710‐AT‐0021103 2 2 x in part x in full x in full x in part x in full x in part Jeanette Czachur Mary Carter 8/27/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional deliberations about the relationships among various parties being investigated Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 17 of 41 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0021104 to GB‐3710‐AT‐0021109 6 6 x in part x in full x in full x in part x in full x in part Mary Carter; Mary Pennington; Colleen Gallagher Jeanette Czachur 5/13/2014 Email with attachments: taxpayer return information from a third party, submitted during the course of deliberations to determine whether to select for examination GB‐3710‐AT‐0021110 to GB‐3710‐AT‐0021111 2 2 x in part x in full x in part x in full x in part Colleen Gallagher; Jeanette Czachur Mary Carter 3/4/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including correspondence between Revenue Agent and taxpayer's counsel GB‐3710‐AT‐0021112 to GB‐3710‐AT‐0021329 218 218 x in part x in full x in part x in full x in part Colleen Gallagher; Jeanette Czachur Mary Carter 3/4/2014 Email with attachments: private offering statement, operating agreement, redemption agreement, subscription agreement, investor questionnaire, escrow agreement, tax opinion, easement baseline documentation report, easement grant, donation form GB‐3710‐AT‐0021330 to GB‐3710‐AT‐0021510 181 181 x in part x in full x in part x in full x in part Colleen Gallagher; Jeanette Czachur Mary Carter 3/4/2014 Email with attachments: donation form, grant of easement, private offering summary, operating agreement, redemption agreement, subscription agreement, investor questionnaire, escrow agreement, tax opinion, GB‐3710‐AT‐0021511 to GB‐3710‐AT‐0021713 203 203 x in part x in full x in part x in full x in part Colleen Gallagher; Jeanette Czachur Mary Carter 3/4/2014 Email with attachments: private offering summary, articles of incorporation, operating agreement, redemption agreement, subscription agreement, investor questionnaire, escrow agreement, tax opinion, easement grant, donation form GB‐3710‐AT‐0021714 to GB‐3710‐AT‐0021835 122 122 x in part x in full x in part x in full x in part Colleen Gallagher; Jeanette Czachur Mary Carter 3/4/2014 Email with attachments: deed of easement, offering summary memorandum, operating agreement, tax opinion, subscription instructions and agreement GB‐3710‐AT‐0021836 to GB‐3710‐AT‐0021839 4 4 Jeanette Czachur Mary Carter 3/4/2014 Email with attachment: letter to IRS from David Aughtry in his role as plaintiff's counsel GB‐3710‐AT‐0021840 to GB‐3710‐AT‐0021865 26 26 x in part x in part x in full x in part Jeanette Czachur Mary Carter 10/6/2014 Email with attachments: spreadsheet listing transactions of interest to Revenue Agents; consulting services agreement and invoice; message from Revenue Agent describing parties of interest GB‐3710‐AT‐0021866 to GB‐3710‐AT‐0021892 27 27 x in part x in full x in part x in full x in part Jeanette Czachur; David Thurber Coleen Gallagher 1/27/2014 Email with attachments: spreadsheet listing transactions of interest to Revenue Agents GB‐3710‐AT‐0021893 to GB‐3710‐AT‐0021900 8 8 x in part x in full x in full x in full x in part x in full x in part Jeanette Czachur; Mary Carter; Mary Pennington; Chris Pavilonis Coleen Gallagher 8/27/2014 Email with attachments: field guidance memorandum GB‐3710‐AT‐0021901 to GB‐3710‐AT‐0022019 119 119 x in part x in part x in full x in part Jeanette Czachur Mary Carter 9/25/2014 Email with attachments: spreadsheet listing transactions of interest to Revenue Agents, transcript of interview with third party taxpayer GB‐3710‐AT‐0022020 to GB‐3710‐AT‐0022092 73 73 x in part x in full x in part x in full x in part Jeanette Czachur Mary Carter 9/15/2014 Email with attachments: list of entities of interest to Revenue Agents, excerpt from an appraisal report, typed notes of Revenue Agent GB‐3710‐AT‐0022093 to GB‐3710‐AT‐0022355 263 263 x in part x in full x in part x in full x in part Mary Carter Jeanette Czachur 9/25/2014 Email with attachments: spreadsheet listing transactions of interest to Revenue Agents, transcript of interview with third party taxpayer, list of entities of interest to Revenue Agents, excerpt from an appraisal report, typed notes of Revenue Agent GB‐3710‐AT‐0022356 to GB‐3710‐AT‐0022357 2 2 x in part x in full x in full x in part x in full x in part Mary Carter Jeanette Czachur 7/24/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including pre‐decisional suggestions provided to inform Revenue Agent's decision regarding investigative strategy, and including third party return information and the names of individuals whose privacy interests are not outweighed by public interest in this investigation GB‐3710‐AT‐0022358 1 1 Mary Carter Jeanette Czachur 5/8/2014 Email discussing scheduling of conference call GB‐3710‐AT‐0022359 to GB‐3710‐AT‐0022365 7 7 x in part x in full x in full x in part x in full x in part Mary Carter Jeanette Czachur 10/30/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including pre‐decisional suggestions provided to inform Revenue Agent's decision regarding investigative strategy, and including third party return information and the names of individuals whose privacy interests are not outweighed by public interest in this investigation GB‐3710‐AT‐0022366 to GB‐3710‐AT‐0022367 2 2 x in part x in full x in full x in part x in full x in part Mary Pennington; Terri Eppich; Colleen Gallagher; Mary Carter Jeanette Czachur 8/27/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including pre‐decisional suggestions provided to inform Revenue Agent's decision regarding investigative strategy, and including third party return information and the names of individuals whose privacy interests are not outweighed by public interest in this investigation GB‐3710‐AT‐0022368 to GB‐3710‐AT‐0022369 2 2 x in part x in full x in full x in part x in full x in part Jeanette Czachur; Colleen Gallagher; Mary Carter; Mary Pennington Terri Eppich 8/27/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including pre‐decisional suggestions provided to inform Revenue Agent's decision regarding investigative strategy, and including third party return information and the names of individuals whose privacy interests are not outweighed by public interest in this investigation GB‐3710‐AT‐0022370 to GB‐3710‐AT‐0022371 2 2 x in part x in full x in full x in full Colleen Gallagher; Mary Carter; Mary Pennington Jeanette Czachur 5/13/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including pre‐decisional suggestions provided to inform Revenue Agent's decision regarding investigative strategy, and including third party return information GB‐3710‐AT‐0022372 to GB‐3710‐AT‐0022377 6 6 x in part x in full x in full x in part x in full x in part Terri Eppich; David Thurber; Colleen Gallagher Jeanette Czachur 5/13/2014 Email with attachments: tax returns of taxpayer who is not plaintiff GB‐3710‐AT‐0022378 to GB‐3710‐AT‐0022380 3 3 x in part x in full x in part x in full x in part Mary Carter Jeanette Czachur 3/4/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including correspondence between Revenue Agent and taxpayer's counsel Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 18 of 41 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0022381 to GB‐3710‐AT‐0022382 2 2 x in part x in full x in full x in full x in full Roy Nixon Jeanette Czachur 2/20/2014 Email chain discussing information about the scope, limitations, and strategy of an ongoing investigation, including third party return information, and including pre‐decisional deliberations and advice of Counsel regarding case strategy GB‐3710‐AT‐0022383 to GB‐3710‐AT‐0022384 2 2 x in part x in full x in part x in full x in part Richard Jones; Clifton Robertson Jeanette Czachur 11/6/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional deliberations on the scope and direction of the investigation GB‐3710‐AT‐0022385 to GB‐3710‐AT‐0022386 2 2 Jeanette Czachur Mary Carter 4/28/2014 Email regarding letter to IRS from David Aughtry in his role as plaintiff's counsel GB‐3710‐AT‐0022387 to GB‐3710‐AT‐0022388 2 2 x in part x in full x in full x in part x in full x in part Mary Carter Jeanette Czachur 10/6/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional deliberations on the scope and direction of the investigation GB‐3710‐AT‐0022389 to GB‐3710‐AT‐0022390 2 2 x in part x in full x in part x in full x in part Mary Carter Jeanette Czachur 10/23/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional deliberations on the scope and direction of the investigation GB‐3710‐AT‐0022391 1 1 x in part x in part x in full x in part Mary Carter Jeanette Czachur 10/22/2014 Email chain discussing information about the direction of an ongoing investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0022392 to GB‐3710‐AT‐0022393 2 2 x in part x in part x in full x in part Mary Carter Jeanette Czachur 7/22/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0022394 to GB‐3710‐AT‐0022409 16 16 x in part x in full x in full x in full x in part x in full x in part Mary Carter; Jeanette Czachur; Mary Pennington; Chris Pavilonis Colleen Gallagher 8/12/2014 Email with attachments: draft field guidance memorandum, other email messages concerning this memorandum, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0022410 to GB‐3710‐AT‐0022411 2 2 x in part x in full x in full x in full x in full Colleen Gallagher; Jeanette Czachur; Mary Pennington; Mary Carter Chris Pavilonis 8/13/2014 Email with attachment: draft field guidance memorandum, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0022412 to GB‐3710‐AT‐0022418 7 7 x in part x in full x in full x in full x in part x in full x in part Colleen Gallagher; Mary Carter Jeanette Czachur 5/21/2014 Email with attachment: draft field guidance memorandum, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0022419 to GB‐3710‐AT‐0022479 61 61 x in part x in full x in full x in full x in part x in full x in part Sam Anderson; Deborah Fitzpatrick; Mary Carter; Mary Pennington Jeanette Czachur 5/21/2015 Email with attachments: draft investigation report, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0022480 to GB‐3710‐AT‐0022498 19 19 x in part x in full x in full x in part x in full x in part Jeanette Czachur Mary Carter 2/5/2015 Email with attachments: draft investigation report, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0022499 to GB‐3710‐AT‐0022500 2 2 x in part x in full x in full x in part x in full x in part Mary Carter; Mary Pennington; Jeanette Czachur; Colleen Gallagher Chris Pavilonis 7/15/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and advice of Counsel about how to preserve material related to the investigation GB‐3710‐AT‐0022501 to GB‐3710‐AT‐0022503 3 3 x in part x in full x in full Mary Pennington Jeanette Czachur 6/17/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0022504 to GB‐3710‐AT‐0022506 3 3 x in part x in full x in full Colleen Gallagher; Richard Jones; Jeanette Czachur; Glenn Deloriea; Diann Kisselburg; David Thurber Sam Anderson 6/17/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0022507 to GB‐3710‐AT‐0022566 60 60 x in part x in full x in full x in full x in part x in full x in part Jeanette Czachur; Mary Pennington; Mary Carter; Deborah Fitzpatrick Mary Carter 5/20/2015 Email with attachment: investigation report, disclosure of which would reveal the scope, focus, and direction of ongoing investigation GB‐3710‐AT‐0022567 to GB‐3710‐AT‐0022568 2 2 x in part x in full x in full Mary Carter Jeanette Czachur 5/15/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0022569 to GB‐3710‐AT‐0022571 3 3 x in part x in part x in full x in part Jeanette Czachur; Deborah Fitzpatrick Mary Carter 1/12/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0022572 to GB‐3710‐AT‐0022575 4 4 x in part x in part x in full x in part Mary Carter; Deborah Fitzpatrick Jeanette Czachur 1/12/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0022576 to GB‐3710‐AT‐0022577 2 2 x in part x in part x in full x in part Jeanette Czachur Richard Jones 1/8/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 19 of 41 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0022578 to GB‐3710‐AT‐0022579 2 2 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis Jeanette Czachur 1/12/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion with Counsel regarding case strategy GB‐3710‐AT‐0022580 to GB‐3710‐AT‐0022581 2 2 x in part x in full x in full x in full x in part x in full x in part Jeanette Czachur Chris Pavilonis 1/12/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion with Counsel regarding case strategy GB‐3710‐AT‐0022582 to GB‐3710‐AT‐0022583 2 2 x in part x in full x in full x in full Deborah Fitzpatrick; Sam Anderson; Mary Carter; Mary Pennington Jeanette Czachur 5/21/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional remarks regarding case strategy GB‐3710‐AT‐0022584 to GB‐3710‐AT‐0022586 3 3 x in part x in full x in full x in part x in full x in part Jeanette Czachur Mary Carter 2/12/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional remarks regarding case strategy GB‐3710‐AT‐0022587 to GB‐3710‐AT‐0022594 8 8 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis; Mary Carter; Mary Pennington; Colleen Gallagher Jeanette Czachur 7/15/2015 Email with attachment: litigation hold information form GB‐3710‐AT‐0022595 to GB‐3710‐AT‐0022600 6 6 x in part x in full x in full x in part x in full x in part Chris Pavilonis; Mary Pennington Jeanette Czachur 8/11/2015 Email with attachment: litigation hold information form GB‐3710‐AT‐0022601 to GB‐3710‐AT‐0022602 2 2 x in full x in full Mary Carter Jeanette Czachur 5/21/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0022603 to GB‐3710‐AT‐0022612 10 10 x in part x in full x in full x in part x in full x in part Jeanette Czachur Mary Pennington 5/21/2015 Email with attachments: flow chart and exhibit list relating to underlying investigation, disclosure of which would reveal the scope, focus, and direction of the investigation GB‐3710‐AT‐0022613 to GB‐3710‐AT‐0022614 2 2 x in part x in full x in full Mary Pennington Jeanette Czachur 5/21/2015 Email chain indicating scope of investigation, including third party return information GB‐3710‐AT‐0022615 1 1 x in full x in full Mary Carter; Mary Pennington; Deborah Fitzpatrick Jeanette Czachur 5/21/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0022616 to GB‐3710‐AT‐0022640 25 25 x in part x in full x in full x in part x in full x in part Jeanette Czachur; Mary Pennington Mary Carter 3/19/2015 Email with attachment: draft investigation report GB‐3710‐AT‐0022641 1 1 x in part x in full x in full Chris Pavilonis; Mary Pennington; Mary Carter Jeanette Czachur 7/31/2015 Email chain indicating scope of investigation, including third party return information GB‐3710‐AT‐0022642 to GB‐3710‐AT‐0022649 8 8 x in part x in full x in full x in part x in full x in part Lynn Wright; Jeanette Czachur Colleen Gallagher 3/3/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding case strategy GB‐3710‐AT‐0022650 to GB‐3710‐AT‐0022656 7 7 x in part x in full x in full x in part x in full x in part Lynn Wright; Colleen Gallagher Jeanette Czachur 3/3/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding case strategy GB‐3710‐AT‐0022657 to GB‐3710‐AT‐0022659 3 NOT RESPONSIVE NOT RESPONSIVE NOT RESPONSIVE NOT RESPONSIVE, bates stamped by mistake GB‐3710‐AT‐0022660 1 1 x in full x in full Alyce Parker; Barbara Pie; Colleen Gallagher Jeanette Czachur 6/25/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0022661 1 1 x in full x in full Alyce Parker; Barbara Pie; Jeanette Czachur Colleen Gallagher 6/25/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0022662 to GB‐3710‐AT‐0022663 2 2 x in full x in full Alyce Parker; Barbara Pie; Colleen Gallagher Jeanette Czachur 6/25/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0022664 to GB‐3710‐AT‐0022665 2 2 x in full x in full Jeanette Czachur; Colleen Gallagher; Barbara Pie Alyce Parker 6/25/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0022666 to GB‐3710‐AT‐0022668 3 3 x in full x in full Alyce Parker; Colleen Gallagher; Barbara Pie Jeanette Czachur 6/25/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0022669 1 1 x in full x in full Alyce Parker; Barbara Pie; Jeanette Czachur Colleen Gallagher 6/25/2015 Email chain indicating scope of investigation GB‐3710‐AT‐0022670 to GB‐3710‐AT‐0022695 26 26 x in part x in full x in full x in part x in full x in part Jeanette Czachur Mary Carter 3/31/2015 Email with attachment: draft investigation report GB‐3710‐AT‐0022696 to GB‐3710‐AT‐0022762 67 67 Christopher Pavilonis David Aughtry 9/18/2014 Letter from David Aughtry to Christopher Pavilonis and first 59 pages of included documents received by D. Aughtry in response to prior FOIA request. GB‐3710‐AT‐0022763 to GB‐3710‐AT‐0022829 67 67 Christopher Pavilonis David Aughtry 9/18/2014 Continuation of included documents in 9/18/2014 letter from David Aughtry to Christopher Pavilonis. GB‐3710‐AT‐0022830 to GB‐3710‐AT‐0022896 67 67 Christopher Pavilonis David Aughtry 9/18/2014 Continuation of included documents in 9/18/2014 letter from David Aughtry to Christopher Pavilonis. GB‐3710‐AT‐0022897 to GB‐3710‐AT‐0022963 67 67 Christopher Pavilonis David Aughtry 9/18/2014 Continuation of included documents in 9/18/2014 letter from David Aughtry to Christopher Pavilonis. GB‐3710‐AT‐0022964 to GB‐3710‐AT‐0023030 67 67 Christopher Pavilonis David Aughtry 9/18/2014 Continuation of included documents in 9/18/2014 letter from David Aughtry to Christopher Pavilonis. GB‐3710‐AT‐0023031 to GB‐3710‐AT‐0023097 67 67 Christopher Pavilonis David Aughtry 9/18/2014 Continuation of included documents in 9/18/2014 letter from David Aughtry to Christopher Pavilonis. GB‐3710‐AT‐0023098 to GB‐3710‐AT‐0023164 67 67 Christopher Pavilonis David Aughtry 9/18/2014 Continuation of included documents in 9/18/2014 letter from David Aughtry to Christopher Pavilonis. GB‐3710‐AT‐0023165 to GB‐3710‐AT‐0023231 67 67 Christopher Pavilonis David Aughtry 9/18/2014 Continuation of included documents in 9/18/2014 letter from David Aughtry to Christopher Pavilonis. Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 20 of 41 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0023232 to GB‐3710‐AT‐0023298 67 67 Christopher Pavilonis David Aughtry 9/18/2014 Continuation of included documents in 9/18/2014 letter from David Aughtry to Christopher Pavilonis. GB‐3710‐AT‐0023299 to GB‐3710‐AT‐0023357 59 59 Christopher Pavilonis David Aughtry 9/18/2014 Continuation of included documents in 9/18/2014 letter from David Aughtry to Christopher Pavilonis. GB‐3710‐AT‐0023358 to GB‐3710‐AT 0023359 2 2 X in full X in full X in full X in full X in full Colleen Gallagher and Christopher Pavilonis Mary E. Pennington 6/12/2014 Email with attachment regarding open and ongoing investigation, legal advice and continuing process of agency decision making. GB‐3710‐AT‐0023360 to GB‐3710‐AT‐0023364 5 5 X in part X in full X in full X in full X in part X in full X in part X in full Christopher Pavilonis and Peter McCary Mary Pennington 3/12/2015 Email forwarding charts documenting third party return information in an ongoing and open investigation GB‐3710‐AT‐0023365 to GB‐3710‐AT‐0023379 15 15 X in part X in full X in full X in full X in part X in full X in part X in full Christopher Pavilonis and Peter McCary Mary Pennington 7/1/2015 Email regarding ongoing and open investigation and third party return information with injunction referral report involving third parties attached GB‐3710‐AT‐0023380 1 1 X in part Christopher Pavilonis and Peter McCary Mary Pennington 7/6/2015 Email confirming mailing of hard copy of exhibits to referral report involving third party return information. GB‐3710‐AT‐0023381 to GB‐3710‐AT‐0023382 2 2 X in part X in full X in full X in full X in part X in full X in part X in full Peter McCary, Mary Carter and Christopher Pavilonis Mary Pennington 7/15/2015 Email chain regarding litigation strategy in an open and ongoing investigation, including third party return information GB‐3710‐AT‐0023383 to GB‐3710‐AT‐0023384 2 2 X in part X in full X in full X in full X in full X in full X in full Peter McCary, Mary Carter and Christopher Pavilonis Mary Pennington 7/16/2015 Email chain regarding litigation strategy in an open and ongoing investigation involving third parties and addressing the decision making process of a government agency. GB‐3710‐AT‐0023385 to GB‐3710‐AT‐0023391 7 7 X in full X in full X in full X in full X in full Christopher Pavilonis, Mary Carter and Peter McCary Mary Pennington 7/21/2015 Email chain regarding litigation hold in open and ongoing investigation GB‐3710‐AT‐0023392 to GB‐3710‐AT‐0023395 4 4 X in full X in full X in full Christopher Pavilonis Mary Pennington 7/22/2015 Email and attachment with litigation hold information in an open and ongoing investigation GB‐3710‐AT‐0023396 1 1 X in part X in full X in full X in full X in full X in full Christopher Pavilonis Mary Pennington 7/31/2015 Email chain regarding injunction referral in ongoing and open investigation including third party return information GB‐3710‐AT‐0023397 1 1 Christopher Pavilonis and Peter McCary Erin Hines 7/31/2015 Email regarding contact information GB‐3710‐AT‐0023398 1 1 Christopher Pavilonis Erin Hines 8/14/2015 Email chain regarding coordination and summons enforcement case GB‐3710‐AT‐0023399 to GB‐3710‐AT‐0023402 4 4 X in part X in full X in full X in full X in full X in full Christopher Pavilonis, Peter McCary, and Erin Lindgren Erin Hines 8/17/2015 Email attaching litigation hold letter in open and ongoing investigation involving third parties GB‐3710‐AT‐0023403 to GB‐3710‐AT‐0023404 2 2 X in part Christopher Pavilonis, Peter McCary, and Erin Lindgren Erin Hines 8/17/2015 Email providing password for electronic copy of litigation hold letter GB‐3710‐AT‐0023405 1 1 X in part Christopher Pavilonis, Peter McCary, and Erin Lindgren Erin Hines 8/17/2015 Copy of GB‐3710‐AT‐0023404 GB‐3710‐AT‐0023406 1 1 X in part X in full X in full X in full X in full Christopher Pavilonis Erin Lindgren 5/6/2015 Email chain regarding open and ongoing investigation involving third party, legal advice, and documents prepared by an attorney in contemplation of litigation. GB‐3710‐AT‐0023407 1 1 X in part X in full X in part X in full X in full Christopher Pavilonis Erin Lindgren 6/15/2015 Email chain regarding open and ongoing investigation involving third party, legal advice, and documents prepared by an attorney in contemplation of litigation. GB‐3710‐AT‐0023408 to GB‐3710‐AT‐0023409 2 2 X in part X in full X in part X in full X in full X in full Christopher Pavilonis Erin Lindgren 6/18/2015 Email chain regarding open and ongoing investigation involving third party, legal advice, and documents prepared by an attorney in contemplation of litigation. GB‐3710‐AT‐0023410 to GB‐3710‐AT‐0023418 9 9 X in part X in full X in part X in full X in full X in full X in full Mary Carter and Christopher Pavilonis Erin Lindgren 6/25/2015 Email and draft filing in summons enforcement matter addressing strategy in litigation, involving third parties and agency decision making process GB‐3710‐AT‐0023419 1 1 X in part Mary Carter and Christopher Pavilonis Erin Lindgren 6/25/2015 Email forwarding password to open encrypted document. GB‐3710‐AT‐0023420 to GB‐3710‐AT‐0023422 3 3 X in part X in full X in full X in full X in full Christopher Pavilonis Erin Lindgren 6/30/2015 Email and attachments regarding litigation with a third party. GB‐3710‐AT‐0023423 to GB‐3710‐AT‐0023424 2 2 X in part X in full X in full X in full X in full Christopher Pavilonis Erin Lindgren 6/30/2015 Email chain regarding litigation with a third party GB‐3710‐AT‐0023425 to GB‐3710‐AT‐0023433 9 9 X in full X in full X in full X in full X in full Mary Carter and Christopher Pavilonis Erin Lindgren 6/30/2015 Email and draft filing in summons enforcement matter addressing strategy in litigation, agency decision making process and documents prepared by an attorney. GB‐3710‐AT‐0023434 1 1 Christopher Pavilonis Erin Lindgren 6/30/2015 Out of office email GB‐3710‐AT‐0023435 to GB‐3710‐AT‐0023442 8 8 X in full X in full X in full X in full X in full Mary Carter and Christopher Pavilonis Erin Lindgren 7/27/2015 Email and attachment regarding and open and ongoing investigation, including legal advice, a document prepared by an attorney in anticipation of litigation, and agency decision making process. GB‐3710‐AT‐0023443 to GB‐3710‐AT‐0023444 2 2 X in part X in full X in full X in full X in full X in full Roy Nixon, Christopher Pavilonis, Erin Hines, Mary Carter, and Peter McCary Erin Lindgren 8/5/2015 Email between IRS, IRS Counsel and DOJ discussing investigation including third parties in an ongoing and open investigation GB‐3710‐AT‐0023445 to GB‐3710‐AT‐0023493 49 49 Christopher Pavilonis Erin Lindgren 8/14/2015 Email attaching summons enforcement Petition, Brief, Exhibits and Proposed Order filed with Court. GB‐3710‐AT‐0023494 1 1 X in part X in part Mary Carter, Peter McCary, Christopher Pavilonis and Deborah Fitzpatrick Jeannette Czachur 3/11/2014 Email seeking advice from attorneys regarding open and ongoing investigation GB‐3710‐AT‐0023495 1 1 In part X in part X in part X in part Mary Carter, Peter McCary, Christopher Pavilonis and Deborah Fitzpatrick Jeannette Czachur 3/13/2014 Email regarding teleconference concerning open and ongoing investigations and including conference codes specific to individuals GB‐3710‐AT‐0023496 1 1 X in part X in part X in part X in part Mary Carter, Peter McCary, Christopher Pavilonis and Deborah Fitzpatrick Jeannette Czachur 3/24/2014 Email regarding teleconference concerning open and ongoing investigations and including conference codes specific to individuals GB‐3710‐AT‐0023497 to GB‐3710‐AT‐0023498 2 2 X in part X in part X in part X in part Christopher Pavilonis and Mary Carter Jeannette Czachur 3/24/2014 Email chain regarding teleconference concerning open and ongoing investigations and including conference codes specific to individuals GB‐3710‐AT‐0023499 1 1 X in part X in part Mary Carter, Peter McCary, Christopher Pavilonis and Deborah Fitzpatrick Jeannette Czachur 4/9/2014 Email chain regarding teleconference concerning open and ongoing investigations and including conference codes specific to individuals GB‐3710‐AT‐0023500 1 1 X in part X in part X in part X in part Mary Carter, Peter McCary, Christopher Pavilonis and Deborah Fitzpatrick Jeannette Czachur 4/9/2014 Cover email inadvertently excluding attachment Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 21 of 41 542 543 544 545 546 547 548 549 550 551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0023501 to GB‐3710‐AT‐0023516 16 16 X in full X in full X in part X in full X in part Mary Carter, Peter McCary, Christopher Pavilonis and Deborah Fitzpatrick Jeannette Czachur 4/9/2014 Email and attachment regarding strategy in open and ongoing investigation GB‐3710‐AT‐0023517 to GB‐3710‐AT‐0023525 9 9 X in part X in full X in full X in full X in full X in part X in part X in part X in full Colleen Gallagher, Mary Carter, Mary Pennington, and Christopher Pavilonis Jeannette Czachur 8/28/2014 Email with attachment regarding open and ongoing investigation, legal advice and continuing process of agency decision making, including third party return information. GB‐3710‐AT‐0023526 1 1 X in part X in full X in full X in part X in part X in part Colleen Gallagher, Mary Carter, Mary Pennington, Charles Edwards, and Christopher Pavilonis Jeannette Czachur 10/1/2014 Email chain requesting legal advice and discussing open and ongoing investigation involving third parties. GB‐3710‐AT‐0023527 to GB‐3710‐AT‐0023528 2 2 X in part X in full X in full X in part X in part X in part Christopher Pavilonis Jeannette Czachur 10/6/2014 Email chain requesting legal advice and discussing open and ongoing investigation involving third parties GB‐3710‐AT‐0023529 to GB‐3710‐AT‐0023616 88 88 X in part X in full X in full X in part X in part X in part Colleen Gallagher, Karin Gross, Christopher Pavilonis, Charles Edwards, Mary Carter and Mary Pennington Jeannette Czachur 10/17/2014 Email chain requesting legal advice and discussing open and ongoing investigation involving third parties. GB‐3710‐AT‐0023617 to GB‐3710‐AT‐0023618 2 2 X in part X in full X in full X in part X in part X in part Colleen Gallagher, Karin Gross, Christopher Pavilonis, Charles Edwards, Mary Carter and Mary Pennington Jeannette Czachur 10/20/2014 Email chain requesting legal advice and discussing open and ongoing investigation involving third parties. GB‐3710‐AT‐0023619 to GB‐3710‐AT‐0023622 4 4 X in part X in full X in full X in part X in part X in part Deborah Fitzpatrick, Christopher Pavilonis, and Mary Carter Jeannette Czachur 10/23/2014 Email chain requesting legal advice and discussing open and ongoing investigation involving third parties. GB‐3710‐AT‐0023623 1 1 X in part X in full X in full X in part X in part X in part Christopher Pavilonis Jeannette Czachur 10/23/2014 Email chain requesting legal advice and discussing open and ongoing investigation involving third parties GB‐3710‐AT‐0023624 to GB‐3710‐AT‐0023626 3 3 X in part X in full X in full X in part X in part X in part Mary Carter, Mary Pennington, Colleen Gallagher, Christopher Pavilonis, Charles Edwards, and Deborah Fitzpatrick Jeannette Czachur 1/9/2015 Email and attachment recounting legal advice in an open and ongoing investigation involving third parties GB‐3710‐AT‐0023627 to GB‐3710‐AT‐0023628 2 2 X in part X in full X in full X in part X in part X in part Christopher Pavilonis Jeannette Czachur 1/12/2015 Email chain recounting legal advice in an open and ongoing investigation involving third parties. GB‐3710‐AT‐0023629 1 1 X in part X in part Christopher Pavilonis Jeannette Czachur 3/19/2015 Request for status of summons case GB‐3710‐AT‐0023630 to GB‐3710‐AT‐0023631 2 2 X in full X in full X in full Christopher Pavilonis, Mary Pennington and Mary Carter Jeannette Czachur 3/19/2015 Email chain regarding strategy in litigation matter. GB‐3710‐AT‐0023632 to GB‐3710‐AT‐0023633 2 2 X in full X in full X in full Christopher Pavilonis Jeannette Czachur 3/19/2015 Email chain regarding strategy in litigation matter. GB‐3710‐AT‐0023634 1 1 X in full X in full X in full Mary Carter, Mary Pennington, Christopher Pavilonis Jeannette Czachur 4/6/2015 Email chain regarding development of agency policy GB‐3710‐AT‐0023635 to GB‐3710‐AT‐0023656 22 22 X in part X in full X in part X in full X in full Mary Carter, Mary Pennington, Christopher Pavilonis Jeannette Czachur 5/29/2015 Email chain regarding open and ongoing investigation involving third party information GB‐3710‐AT‐0023657 1 1 X in full X in full Mary Carter, Mary Pennington, and Christopher Pavilonis Jeannette Czachur 6/8/2015 Email regarding open and ongoing investigation GB‐3710‐AT‐0023658 to GB‐3710‐AT‐0023660 3 3 X in full X in full Christopher Pavilonis and Peter McCary Jeannette Czachur 6/12/2015 Email chain and attachment regarding open and ongoing investigation GB‐3710‐AT‐0023661 to GB‐3710‐AT‐0023662 2 2 X in full X in full Christopher Pavilonis Jeannette Czachur 6/22/2015 Email chain regarding open and ongoing investigation. GB‐3710‐AT‐0023663 to GB‐3710‐AT‐0023665 3 3 X in part X in full X in part X in part X in full X in part Colleen Gallagher, et al. Jeannette Czachur 6/24/2015 Email chain and attachment regarding teleconference in open and ongoing investigation involving third party and discussion of possible changes to agency policy. GB‐3710‐AT‐0023666 to GB‐3710‐AT‐0023667 2 2 X in full X in part X in part X in full Colleen Gallagher, et al. Jeannette Czachur 6/25/2015 Email chain regarding teleconference in open and ongoing investigation involving discussion of possible changes to agency policy. GB‐3710‐AT‐0023668 to GB‐3710‐AT‐0023743 76 76 X in full X in part X in full X in part Christopher Pavilonis, Peter McCary, Mary Pennington and Mary Carter Jeannette Czachur 6/29/2015 Email chain and attachments regarding open and ongoing investigation GB‐3710‐AT‐0023744 1 1 X in part X in part X in part X in part Kimberly Mattonen, Christopher Pavilonis, Gary Begun, and Peter McCary Jeannette Czachur 6/29/2015 Email chain regarding conference call in open and ongoing investigation, including personal information. GB‐3710‐AT‐0023745 1 1 X in part X in part Kimberly Mattonen, Christopher Pavilonis, Gary Begun, and Peter McCary Jeannette Czachur 6/30/2015 Email chain regarding follow up to conference call in open and ongoing investigation. GB‐3710‐AT‐0023746 1 1 X in full X in full Kimberly Mattonen, Christopher Pavilonis, Gary Begun, and Peter McCary Jeannette Czachur 7/10/2015 Email chain regarding follow up to conference call in open and ongoing investigation. GB‐3710‐AT‐0023747 1 1 X in full X in full Christopher Pavilonis Jeannette Czachur 7/10/2015 Email chain regarding follow up to conference call in open and ongoing investigation. GB‐3710‐AT‐0023748 1 1 X in full X in full Christopher Pavilonis Jeannette Czachur 7/14/2015 Email chain regarding ongoing and open investigation and strategy. GB‐3710‐AT‐0023749 to GB‐3710‐AT‐0023750 2 2 X in full X in full Christopher Pavilonis and Peter McCary Jeannette Czachur 7/15/2015 Email chain regarding ongoing and open investigation and strategy. GB‐3710‐AT‐0023751 to GB‐3710‐AT‐0023757 7 7 X in part X in full X in full X in part X in full X in part X in full Christopher Pavilonis, Mary Carter, Mary Pennington, Colleen Gallagher Jeannette Czachur 7/15/2015 Email chain with attachments regarding litigation hold in an open and ongoing investigation GB‐3710‐AT‐0023758 to GB‐3710‐AT‐0023759 2 2 X in full X in full Christopher Pavilonis and Peter McCary Jeannette Czachur 7/17/2015 Email chain regarding strategy in an open and ongoing investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 22 of 41 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 601 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0023760 1 1 X in part X in full X in part X in full X in part Marilyn Harmon, Mary Carter, Mary Pennington, Colleen Gallagher, Peter McCary and Christopher Pavilonis Jeannette Czachur 7/24/2015 Email chain regarding open and ongoing investigation involving third parties GB‐3710‐AT‐0023761 1 1 X in part X in full X in full X in part Christopher Pavilonis, Mary Carter and Mary Pennington Jeannette Czachur 7/31/2015 Email chain regarding open and ongoing investigation referencing third party GB‐3710‐AT‐0023762 to GB‐3710‐AT‐0023766 5 5 X in part X in full X in part X in full X in part Christopher Pavilonis and Mary Pennington Jeannette Czachur 8/11/2015 Email chain and attachment regarding litigation hold in an open and ongoing investigation including third party information GB‐3710‐AT‐0023767 1 1 x in full x in full Chris Pavilonis Mary Carter 2/6/2014 Email with information indicating the direction of the investigation GB‐3710‐AT‐0023768 to GB‐3710‐AT‐0023769 2 2 x in full x in full Chris Pavilonis Mary Carter 2/6/2014 Email with information indicating the direction of the investigation GB‐3710‐AT‐0023770 1 1 x in full x in full Peter McCary; Chris Pavilonis; Jeanette Czachur; Deborah Fitzpatrick Mary Carter 3/11/2014 Email with information indicating the scope of the investigation GB‐3710‐AT‐0023771 1 1 Peter McCary; Chris Pavilonis; Jeanette Czachur; Deborah Fitzpatrick Mary Carter 3/11/2014 Email to coordinate time for conference call GB‐3710‐AT‐0023772 1 1 Peter McCary; Chris Pavilonis; Jeanette Czachur; Deborah Fitzpatrick Mary Carter 3/11/2014 Email to coordinate time for conference call GB‐3710‐AT‐0023773 1 1 x in part x in part x in part x in part Peter McCary; Chris Pavilonis; Jeanette Czachur; Deborah Fitzpatrick Mary Carter 3/26/2014 Email with information indicating the scope of the investigation, and containing conference call access code. GB‐3710‐AT‐0023774 1 1 Chris Pavilonis Mary Carter 3/13/2014 Email to coordinate time for conference call GB‐3710‐AT‐0023775 to GB‐3710‐AT‐0023776 2 2 x in part x in part x in part x in part Peter McCary; Chris Pavilonis; Jeanette Czachur; Deborah Fitzpatrick Mary Carter 3/24/2014 Email with information indicating the scope of the investigation, and containing conference call access code. GB‐3710‐AT‐0023777 1 1 x in part x in part x in full x in part Chris Pavilonis; Deborah Fitzpatrick; Roy Nixon; Gary McGurrin Mary Carter 4/7/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0023778 1 1 x in part x in full x in full Chris Pavilonis; Deborah Fitzpatrick Mary Carter 4/7/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0023779 to GB‐3710‐AT‐0023780 2 2 x in part x in full x in full Chris Pavilonis Mary Carter 4/7/2014 Email chain including information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0023781 to GB‐3710‐AT‐0023782 2 2 x in part x in full x in full Chris Pavilonis Mary Carter 4/7/2014 Email chain including information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0023783 to GB‐3710‐AT‐0023811 29 29 Chris Pavilonis Mary Carter 4/21/2014 Email with attachment: letter to IRS from David Aughtry in his role as plaintiff's counsel GB‐3710‐AT‐0023812 1 1 Chris Pavilonis Mary Carter 4/22/2014 Email to coordinate time for conference call GB‐3710‐AT‐0023813 to GB‐3710‐AT‐0023828 16 16 x in full x in full x in full Chris Pavilonis Mary Carter 4/22/2014 Email with attachment: draft summons GB‐3710‐AT‐0023829 1 1 x in part x in full x in full x in full x in full Chris Pavilonis Mary Carter 4/28/2014 Email chain including information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0023830 to GB‐3710‐AT‐0023831 2 2 x in part x in full x in full Chris Pavilonis Mary Carter 4/30/2014 Email with attachment: correspondence with another federal agency regarding an ongoing investigation GB‐3710‐AT‐0023832 1 1 x in full x in full x in full x in full Chris Pavilonis Mary Carter 5/27/2014 Email with information indicating the scope of the investigation GB‐3710‐AT‐0023833 to GB‐3710‐AT‐0023871 39 28 11 x in part x in full x in full x in full x in full Chris Pavilonis Mary Carter 6/3/2014 Email with attachments: summons enforcement referral and related documents GB‐3710‐AT‐0023872 to GB‐3710‐AT‐0023877 6 6 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 6/5/2014 Email with attachment: draft field guidance memorandum GB‐3710‐AT‐0023878 1 1 Chris Pavilonis Mary Carter 6/9/2014 Email to coordinate time for phone call GB‐3710‐AT‐0023879 1 1 x in part x in part x in part Chris Pavilonis Mary Carter 7/3/2014 Email with information indicating the scope of the investigation GB‐3710‐AT‐0023880 1 1 x in full x in full Chris Pavilonis Mary Carter 7/21/2014 Email with information indicating the scope of the investigation GB‐3710‐AT‐0023881 1 1 x in full x in full Chris Pavilonis Mary Carter 9/2/2014 Email with information indicating the scope and direction of the investigation GB‐3710‐AT‐0023882 to GB‐3710‐AT‐0023885 4 4 x in part x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 10/16/2014 Email with attachment: draft IDR to be sent to taxpayer who is not plaintiff GB‐3710‐AT‐0023886 1 1 x in part x in full x in full x in full Chris Pavilonis Mary Carter 10/16/2014 Email with information indicating the scope and direction of the investigation, including pre‐decisional discussion with Counsel regarding draft document request for third party taxpayer GB‐3710‐AT‐0023887 to GB‐3710‐AT‐0023892 6 6 x in part x in full x in part x in full x in part Chris Pavilonis Mary Carter 11/3/2014 Email with attachment: faxed letter from representative of taxpayer who is not plaintiff GB‐3710‐AT‐0023893 1 1 x in part x in part x in full x in part Chris Pavilonis Mary Carter 11/3/2014 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 23 of 41 602 603 604 605 606 607 608 609 610 611 612 613 614 615 616 617 618 619 620 621 622 623 624 625 626 627 628 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0023894 to GB‐3710‐AT‐0023895 2 2 x in part x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 12/1/2014 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, providing pre‐decisional comments regarding a course of action to take in the investigation, and requesting the advice of Counsel GB‐3710‐AT‐0023896 to GB‐3710‐AT‐0023897 2 2 x in part x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 12/8/2014 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, providing pre‐decisional comments regarding a course of action to take in the investigation, and requesting the advice of Counsel GB‐3710‐AT‐0023898 to GB‐3710‐AT‐0023900 3 3 x in part x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 12/10/2014 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, providing pre‐decisional comments regarding a course of action to take in the investigation, and requesting the advice of Counsel GB‐3710‐AT‐0023901 1 1 x in full x in full Chris Pavilonis Mary Carter 12/17/2014 Email with information indicating the scope of the investigation GB‐3710‐AT‐0023902 1 1 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 3/2/2015 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, providing pre‐decisional comments regarding a course of action to take in the investigation, and requesting the advice of Counsel GB‐3710‐AT‐0023903 to GB‐3710‐AT‐0023919 17 17 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 3/3/2015 Email with attachments: draft investigation report and related documents GB‐3710‐AT‐0023920 to GB‐3710‐AT‐0023944 25 25 x in part x in full x in full x in part x in full x in part Peter McCary; Chris Pavilonis; Mary Pennington Mary Carter 3/12/2015 Email with attachments: draft investigation report GB‐3710‐AT‐0023945 to GB‐3710‐AT‐0023951 7 7 Chris Pavilonis Mary Carter 3/18/2015 Email with attachment: summons issued to plaintiff GB‐3710‐AT‐0023952 to GB‐3710‐AT‐0023957 6 6 x in full x in full x in full x in full x in full Chris Pavilonis Mary Carter 3/31/2015 Email with attachment: memorandum from Chief Counsel attorney to Revenue Agent providing advice with regard to summons GB‐3710‐AT‐0023958 1 1 x in full x in full Chris Pavilonis Mary Carter 4/2/2015 Email with information indicating the scope of the investigation GB‐3710‐AT‐0023959 to GB‐3710‐AT‐0023960 2 2 x in full x in full Chris Pavilonis Mary Carter 4/2/2015 Email with information indicating the scope of the investigation GB‐3710‐AT‐0023961 to GB‐3710‐AT‐0023962 2 2 x in full x in full Chris Pavilonis Mary Carter 4/2/2015 Email with information indicating the scope of the investigation GB‐3710‐AT‐0023963 to GB‐3710‐AT‐0023966 4 4 x in part x in full x in part x in full x in part Chris Pavilonis Mary Carter 4/2/2015 Email with attachment: Revenue Agent's list describing documents provided in response to document request, including third party return information and names of private individuals. Disclosure would reveal information of interest to Revenue Agents, and relationships of interest among such information, thereby indicating the focus and direction of the ongoing investigation. GB‐3710‐AT‐0023967 1 1 x in part x in part x in full x in part Chris Pavilonis Mary Carter 4/8/2015 Email chain discussing information about the scope, limitations, and strategy of an ongoing investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0023968 to GB‐3710‐AT‐0023982 15 15 x in part x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 4/24/2015 Email with attachment: draft of summons issued to taxpayer who is not plaintiff GB‐3710‐AT‐0023983 1 1 Chris Pavilonis Mary Carter 4/27/2015 Email GB‐3710‐AT‐0023984 1 1 Chris Pavilonis Mary Carter 5/7/2015 Email GB‐3710‐AT‐0023985 to GB‐3710‐AT‐0023989 5 5 x in part x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 5/7/2015 Email with attachment: document request for taxpayer who is not plaintiff, including written advice from Counse GB‐3710‐AT‐0023990 to GB‐3710‐AT‐0023992 3 3 x in part x in full x in part x in full x in part Chris Pavilonis Mary Carter 5/11/2015 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0023993 to GB‐3710‐AT‐0024013 21 21 x in part x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 5/11/2015 Email including advice from Counsel, with attachments: form 9984 examiner's activity record, memorandum memorializing interview with plaintiff GB‐3710‐AT‐0024014 1 1 x in part x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 5/13/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the advice of Counsel GB‐3710‐AT‐0024015 to GB‐3710‐AT‐0024016 2 2 x in part x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 5/19/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the advice of Counsel GB‐3710‐AT‐0024017 to GB‐3710‐AT‐0024076 60 60 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis; Peter McCary Mary Carter 5/20/2015 Email with attachment: draft referral report GB‐3710‐AT‐0024077 1 1 Chris Pavilonis Mary Carter 5/26/2015 Email to coordinate the mailing of documents GB‐3710‐AT‐0024078 1 1 Chris Pavilonis Mary Carter 5/26/2015 Email to coordinate the mailing of documents GB‐3710‐AT‐0024079 1 1 Chris Pavilonis Mary Carter 5/27/2015 Email to coordinate the mailing of documents GB‐3710‐AT‐0024080 1 1 Chris Pavilonis Mary Carter 6/3/2015 Email to coordinate the mailing of documents Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 24 of 41 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649 650 651 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0024081 1 1 x in full x in full x in full x in full Chris Pavilonis Mary Carter 6/15/2015 Email with information indicating the direction of the investigation, including a request for advice from Counsel to inform deliberations regarding a decision on how to proceed with the investigation GB‐3710‐AT‐0024082 1 1 x in full x in full x in full x in full Chris Pavilonis Mary Carter 6/16/2015 Email with information indicating the direction of the investigation, including a request for advice from Counsel to inform deliberations regarding a decision on how to proceed with the investigation GB‐3710‐AT‐0024083 to GB‐3710‐AT‐0024084 2 2 x in full x in full x in full x in full Chris Pavilonis Mary Carter 6/16/2015 Email with information indicating the direction of the investigation, including a request for advice from Counsel to inform deliberations regarding a decision on how to proceed with the investigation GB‐3710‐AT‐0024085 to GB‐3710‐AT‐0024086 2 2 x in full x in full x in full x in full Chris Pavilonis Mary Carter 6/16/2015 Email with information indicating the direction of the investigation, including a request for advice from Counsel to inform deliberations regarding a decision on how to proceed with the investigation GB‐3710‐AT‐0024087 1 1 x in part x in part Chris Pavilonis Mary Carter 6/18/2015 Email with information indicating the scope of the investigation, and containing conference call access code. GB‐3710‐AT‐0024088 1 1 x in part x in part Chris Pavilonis Mary Carter 6/18/2015 Email with information indicating the scope of the investigation, and containing conference call access code. GB‐3710‐AT‐0024089 to GB‐3710‐AT‐0024090 2 2 x in part x in part Chris Pavilonis Mary Carter 6/18/2015 Email with information indicating the scope of the investigation, and containing conference call access code. GB‐3710‐AT‐0024091 1 1 x in full x in full Chris Pavilonis Mary Carter 6/24/2015 Email with information indicating the scope of the investigation GB‐3710‐AT‐0024092 1 1 x in part x in part x in full x in part Chris Pavilonis Mary Carter 6/25/2015 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024093 to GB‐3710‐AT‐0024097 5 5 x in part x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 6/22/2015 Email with attachment: litigation hold response form GB‐3710‐AT‐0024098 to GB‐3710‐AT‐0024106 9 9 x in full x in full x in full x in full Chris Pavilonis; Erin Lindgren Mary Carter 7/28/2015 Email with attachment: draft declaration GB‐3710‐AT‐0024107 to GB‐3710‐AT‐0024108 2 2 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis Peter McCary 5/22/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the pre‐decisional advice of Counsel regarding the disclosure of certain information GB‐3710‐AT‐0024109 to GB‐3710‐AT‐0024110 2 2 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis; Mark Spiry Peter McCary 5/22/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the pre‐decisional advice of Counsel regarding the disclosure of certain information GB‐3710‐AT‐0024111 to GB‐3710‐AT‐0024112 2 2 x in part x in full x in full x in full x in full Chris Pavilonis Peter McCary 6/26/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including the pre‐ decisional advice of Counsel regarding the disclosure of certain information GB‐3710‐AT‐0024113 to GB‐3710‐AT‐0024114 2 2 x in part x in full x in full x in full x in full Mark Spiry; Chris Pavilonis Peter McCary 6/26/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including the pre‐ decisional advice of Counsel regarding the disclosure of certain information GB‐3710‐AT‐0024115 to GB‐3710‐AT‐0024116 2 2 x in part x in full x in part x in full x in part Robert Dillard; Chris Pavilonis Peter McCary 7/29/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024117 to GB‐3710‐AT‐0024127 11 11 x in full x in full Chris Pavilonis Peter McCary 10/10/2014 Email with information indicating the scope of the investigation GB‐3710‐AT‐0024128 1 1 x in part x in part x in full x in part Chris Pavilonis Peter McCary 11/24/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024129 1 1 Chris Pavilonis Peter McCary 12/16/2014 Email: out of office reply GB‐3710‐AT‐0024130 1 1 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis Peter McCary 3/4/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024131 1 1 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis Peter McCary 3/4/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024132 to GB‐3710‐AT‐0024133 2 2 x in part x in full x in full x in part x in full x in part David Delduco; John Sheffield; Chris Pavilonis Peter McCary 6/17/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024134 1 1 x in part x in part x in full x in part Chris Pavilonis Peter McCary 6/24/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 25 of 41 652 653 654 655 656 657 658 659 660 661 662 663 664 665 666 667 668 669 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0024135 to GB‐3710‐AT‐0024136 2 2 x in part x in full x in full Gary Begun; Chris Pavilonis Peter McCary 6/29/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0024137 to GB‐3710‐AT‐0024138 2 2 x in part x in part Jeanette Czachur; Kimberly Mattonen; Chris Pavilonis; Gary Begun Peter McCary 6/29/2015 Email with information indicating the scope of the investigation, and conference line access code GB‐3710‐AT‐0024139 to GB‐3710‐AT‐0024140 2 2 x in part x in part Jeanette Czachur; Kimberly Mattonen; Chris Pavilonis; Gary Begun Peter McCary 6/29/2015 Email with information indicating the scope of the investigation, and conference line access code GB‐3710‐AT‐0024141 to GB‐3710‐AT‐0024142 2 2 x in part x in part Jeanette Czachur; Kimberly Mattonen; Chris Pavilonis; Gary Begun Peter McCary 6/29/2015 Email with information indicating the scope of the investigation, and conference line access code GB‐3710‐AT‐0024143 to GB‐3710‐AT‐0024144 2 2 x in part x in full x in part x in full x in part Gary Begun; Chris Pavilonis Peter McCary 6/30/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024145 to GB‐3710‐AT‐0024146 2 2 x in part x in full x in part x in full x in part Chris Pavilonis Peter McCary 6/30/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024147 to GB‐3710‐AT‐0024149 3 3 x in part x in full x in part x in full x in part Gary Begun; Chris Pavilonis Peter McCary 6/30/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024150 to GB‐3710‐AT‐0024152 3 3 x in part x in full x in part x in full x in part Gary Begun; Chris Pavilonis Peter McCary 6/30/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024153 to GB‐3710‐AT‐0024154 2 2 x in part x in full x in full x in part x in full x in part Chris Pavilonis; Erin Lindgren Peter McCary 7/1/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024155 1 1 x in full x in full x in full x in full Chris Pavilonis Peter McCary 7/8/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024156 to GB‐3710‐AT‐0024157 2 2 x in full x in full x in full x in full Kimberly Mattonen; Chris Pavilonis; Gary Begun Peter McCary 7/8/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024158 1 1 x in part x in full x in part x in full x in part Gary Begun; Chris Pavilonis Peter McCary 7/13/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024159 to GB‐3710‐AT‐0024162 4 4 x in part x in full x in full x in full x in full x in part x in full x in part Chris Pavilonis Peter McCary 7/15/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including a memorandum prepared by Counsel containing the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024163 1 1 x in part x in full x in full x in full x in part x in full x in part Mary Carter; Mary Pennington; Chris Pavilonis Peter McCary 7/15/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024164 to GB‐3710‐AT‐0024165 2 2 x in part x in full x in full x in full x in part x in full x in part Mary Carter; Mary Pennington; Chris Pavilonis Peter McCary 7/15/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024166 to GB‐3710‐AT‐0024167 2 2 x in part x in full x in full x in full x in part x in full x in part Mary Carter; Mary Pennington; Chris Pavilonis Peter McCary 7/15/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024168 to GB‐3710‐AT‐0024170 3 3 x in part x in full x in full x in full x in part x in full x in part Mary Carter; Mary Pennington; Chris Pavilonis Peter McCary 7/15/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024171 1 1 x in part x in full x in full x in full x in full Mary Carter; Mary Pennington; Chris Pavilonis Peter McCary 7/15/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including the pre‐decisional advice of Counsel regarding investigation strategy Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 26 of 41 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0024172 to GB‐3710‐AT‐0024179 8 8 x in part x in full x in full x in full x in full x in part x in full x in part Chris Pavilonis Peter McCary 7/16/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including a memorandum prepared by Counsel containing the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024180 to GB‐3710‐AT‐0024181 2 2 x in part x in full x in full x in full Chris Pavilonis Peter McCary 7/16/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including written advice of Counsel GB‐3710‐AT‐0024182 to GB‐3710‐AT‐0024195 14 14 x in part x in full x in full x in full x in full x in part x in full x in part Chris Pavilonis Peter McCary 7/16/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including a memorandum prepared by Counsel containing the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024196 to GB‐3710‐AT‐0024197 2 2 x in part x in full x in part x in full x in part Chris Pavilonis Peter McCary 7/16/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024198 to GB‐3710‐AT‐0024213 16 16 x in part x in full x in full x in full x in full x in part x in full x in part Chris Pavilonis Peter McCary 7/16/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including a memorandum prepared by Counsel containing the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024214 1 1 x in part x in full x in part x in full x in part Jennifer Coffey; Chris Pavilonis Peter McCary 7/17/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024215 to GB‐3710‐AT‐0024231 17 17 x in part x in full x in full x in full x in full x in part x in full x in part Chris Pavilonis Peter McCary 7/17/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including a memorandum prepared by Counsel containing the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024232 to GB‐3710‐AT‐0024249 18 18 x in part x in full x in full x in full x in full x in part x in full x in part Chris Pavilonis Peter McCary 7/17/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including a memorandum prepared by Counsel containing the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024250 to GB‐3710‐AT‐0024251 2 2 x in full x in full Chris Pavilonis; Jeanette Czachur Peter McCary 7/17/2015 Email chain discussing information about the focus and direction of an ongoing investigation GB‐3710‐AT‐0024252 to GB‐3710‐AT‐0024254 3 3 x in part x in full x in part x in full x in part Gary Begun; Chris Pavilonis Peter McCary 7/22/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024255 to GB‐3710‐AT‐0024257 3 3 x in part x in full x in part x in full x in part Gary Begun; Chris Pavilonis Peter McCary 7/22/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024258 to GB‐3710‐AT‐0024260 3 3 x in part x in full x in full Gary Begun; Chris Pavilonis Peter McCary 7/22/2015 Email with information indicating the scope of the investigation GB‐3710‐AT‐0024261 to GB‐3710‐AT‐0024279 19 19 x in part x in full x in full x in full x in full x in part x in full x in part Chris Pavilonis Peter McCary 7/23/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including a memorandum prepared by Counsel containing the pre‐decisional advice of Counsel regarding investigation strategy GB‐3710‐AT‐0024280 1 1 x in part x in full x in part x in full x in part Chris Pavilonis Peter McCary 7/31/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024281 to GB‐3710‐AT‐0024282 2 2 x in part x in full x in part x in full x in part Gary Begun; Chris Pavilonis Peter McCary 8/4/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024283 1 1 x in part x in full x in part x in full x in part Chris Pavilonis Peter McCary 8/18/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024284 1 1 x in full x in full Marc Caine; Chris Pavilonis; Jill Runow; Kendrick Flint Roy Nixon 4/22/2014 Email with information indicating the strategy and scope of the investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 27 of 41 687 688 689 690 691 692 693 694 695 696 697 698 699 700 701 702 703 704 705 706 707 708 709 710 711 712 713 714 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0024285 to GB‐3710‐AT‐0024299 15 15 x in part x in part x in full x in part Mary Carter; Chris Pavilonis; Mary Pennington Roy Nixon 4/22/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0024300 to GB‐3710‐AT‐0024301 2 2 x in part x in full x in full x in part x in full x in part Chris Pavilonis Roy Nixon 11/14/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including advice of Counsel GB‐3710‐AT‐0024302 to GB‐3710‐AT‐0024304 3 3 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis; William Brittain Roy Nixon 11/14/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion with Counsel regarding investigation strategy GB‐3710‐AT‐0024305 to GB‐3710‐AT‐0024308 4 4 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis Roy Nixon 11/14/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion with Counsel regarding investigation strategy GB‐3710‐AT‐0024309 to GB‐3710‐AT‐0024311 3 3 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis Roy Nixon 11/17/2014 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion with Counsel regarding investigation strategy GB‐3710‐AT‐0024312 to GB‐3710‐AT‐0024314 3 3 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis Roy Nixon 8/11/2015 Email chain discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion with Counsel regarding investigation strategy GB‐3710‐AT‐0024315 to GB‐3710‐AT‐0024374 60 60 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis; Peter McCary Mary Carter 5/20/2015 Email with attachment: draft investigation report GB‐3710‐AT‐0024375 to GB‐3710‐AT‐0024376 2 2 x in part x in full x in full x in part x in full x in part Gary Begun; Chris Pavilonis Peter McCary 7/13/2015 Email communicating draft language for significant case status report GB‐3710‐AT‐0024377 to GB‐3710‐AT‐0024379 3 3 x in full x in full x in full x in full Kimberly Mattonen; Chris Pavilonis; Peter McCary Gary Begun 7/12/2015 Email containing deliberations and request for Counsel advice regarding coordination with another agency GB‐3710‐AT‐0024380 to GB‐3710‐AT‐0024386 7 7 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 6/5/2015 Email with attachment: draft field guidance memorandum GB‐3710‐AT‐0024387 to GB‐3710‐AT‐0024396 10 10 x in part x in full x in full x in full x in full x in part x in full x in part Chris Pavilonis; Peter McCary Gary Begun 7/23/2015 Email with attachment: draft referral report GB‐3710‐AT‐0024397 to GB‐3710‐AT‐0024405 9 9 x in part x in full x in full x in full x in full x in part x in full x in part draft referral report (cont'd from previous email attachment) GB‐3710‐AT‐0024406 to GB‐3710‐AT‐0024409 4 4 Chris Pavilonis David Aughtry 6/28/2015 email from plaintiff's counsel with attached letter GB‐3710‐AT‐0024410 to GB‐3710‐AT‐0024449 40 40 x in part x in full x in part x in full x in part Marc Caine; Chris Pavilonis Karin Gross 7/13/2015 Email with attachments: private offering memorandum and supporting presentation GB‐3710‐AT‐0024450 to GB‐3710‐AT‐0024468 19 19 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis Mary Carter 7/23/2015 Email with attachments: spreadsheet listing transactions of interest; draft referral report GB‐3710‐AT‐0024469 to GB‐3710‐AT‐0024470 2 2 x in full x in full Chris Pavilonis; Peter McCary Gary Begun 7/15/2015 Email discussing case strategy GB‐3710‐AT‐0024471 to GB‐3710‐AT‐0024495 25 25 x in part x in full x in full x in full x in part x in full x in part Chris Pavilonis; Peter McCary; Mary Pennington Mary Carter 3/12/2015 Email with attachments: draft referral report GB‐3710‐AT‐0024496 1 1 Form 9984‐D reflecting Form 5345‐D processed (exam activity records) GB‐3710‐AT‐0024497 1 1 X in full X in full Gary Begun, Christopher Pavilonis, Peter McCary, Jeannette Czachur, and Sam Anderson Kimberly Mattonen 7/8/2015 Email regarding follow up to conference call in open and ongoing investigation. GB‐3710‐AT‐0024498 to GB‐3710‐AT‐0024499 2 2 John Arthur Mary Carter 11/13/2013 Email chain regarding meeting with POA Aughtry on behalf of Robert Greenberger. GB‐3710‐AT‐0024500 to GB‐3710‐AT‐0024501 2 2 X in full X in full X in full John Arthur Mary Carter 10/23/2013 Email chain regarding request for attorney review in an open and ongoing investigation GB‐3710‐AT‐0024502 to GB‐3710‐AT‐0024503 2 2 Outline of November 19, 2013 presentation on behalf of Robert Greenberger, Chris Pavilonis GB‐3710‐AT‐0024504 to GB‐3710‐AT‐0024505 2 2 X in part X in full X in full X in full John Arthur's handwritten notes from November 19, 2013 presentation on behalf of Robert Greenberger, Chris Pavilonis GB‐3710‐AT‐0024506 to GB‐3710‐AT‐0024732 227 227 X in part X in full X in part X in part X in full X in full X in part X in full Authorizations for investigations including attachments 1‐5 and beginning of 6 and transmittal sheets, involving third parties and open and ongoing investigation. Involves the decision making process of a government agency. Includes legal advice provided by an attorney to client, and documents prepared by an attorney in anticipation of litigation. Documents include law enforcement information that would disclose techniques and procedures for law enforcement investigations or prosecutions. GB‐3710‐AT‐0024733 to GB‐3710‐AT‐0024734 2 2 Christopher Pavilonis Erin Lindgren 11/13/2015 Email and attachment regarding response to correspondence from David Aughtry GB‐3710‐AT‐0024735 to GB‐3710‐AT‐0024746 12 12 Christopher Pavilonis Shira Washington 9/30/2015 Email and attachments regarding FOIA request from David Aughtry on behalf of Robert N. Greenberger GB‐3710‐AT‐0024747 to GB‐3710‐AT‐0024749 3 3 Christopher Pavilonis, Michelle Woodward Susan Sweany on behalf of David Aughtry 3/3/2015 Email and attachment regarding correspondence from David Aughtry on behalf of Robert Greenberger. GB‐3710‐AT‐0024750 to GB‐3710‐AT‐0024758 9 9 Christopher Pavilonis, Buck Buchanan and Michelle Woodward Susan Sweany on behalf of David Aughtry 9/18/2014 Email and attachment regarding correspondence from David Aughtry on behalf of Robert Greenberger regarding supplemental response to summons. Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 28 of 41 715 716 717 718 719 720 721 722 723 724 725 726 727 728 729 730 731 732 733 734 735 736 737 738 739 740 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0024759 to GB‐3710‐AT‐0024782 24 24 Christopher Pavilonis, Buck Buchanan and Michelle Woodward Pamela Wright on behalf of David Aughtry 6/22/2014 Email and attachments regarding case law that may impact Robert Greenberger matter. GB‐3710‐AT‐0024783 to GB‐3710‐AT‐0024816 34 34 Christopher Pavilonis, Buck Buchanan and Michelle Woodward Susan Sweany on behalf of David Aughtry 5/3/2014 Email and attachments regarding Summons and correspondence regarding Robert Greenberger GB‐3710‐AT‐0024817 to GB‐3710‐AT‐0024820 4 4 Christopher Pavilonis Pamela Wright on behalf of David Aughtry 6/28/2015 Email and attachment regarding correspondence to Erin Lindgrant (sic) regarding Robert Greenberger GB‐3710‐AT‐0024821 to GB‐3710‐AT‐0024823 3 1 2 X in part X in part X in part X in part X in part X in part Jeannette Czachur, Colleen Gallagher, Mary Carter, Christopher Pavilonis Mary Pennington 6/12/2013 Email chain regarding open and ongoing investigation, involving third parties, personal information and request for legal advice. The third page is released in full as it is blank. GB‐3710‐AT‐0024824 to GB‐3710‐AT‐0024825 2 2 X in part X in full X in part X in part X in full X in full Christopher Pavilonis, Carl Schneider, Mary Carter Mary Pennington 9/19/2013 Email chain regarding open and ongoing investigation, involving third parties, legal advice, documents prepared by an attorney in anticipation of litigation and addressing the decision making process of a government agency. GB‐3710‐AT‐0024826 to GB‐3710‐AT‐0024956 131 131 X in part X in full X in part X in part X in part X in full X in part X in full Mary Carter and Christopher Pavilonis Jeannette Czachur 6/7/2013 Email with attachments regarding open and ongoing investigation involving third parties, personal information, legal advice, addressing the decision making process of a government agency, and law enforcement information that would disclose techniques and procedures for law enforcement investigations or prosecutions. GB‐3710‐AT‐0024957 to GB‐3710‐AT‐0024958 2 2 X in part X in full X in part X in part X in full X in part Christopher Pavilonis Jeannette Czachur 6/7/2013 Email chain regarding open and ongoing investigation involving third party including personal information and legal advice GB‐3710‐AT‐0024959 to GB‐3710‐AT‐0024962 4 4 X in part X in full X in part X in part X in full X in part Mary Pennington, Colleen Gallagher, Mary Carter and Christopher Pavilonis Jeannette Czachur 6/12/2013 Email chain with attachment regarding open and ongoing investigation involving third parties, including personal information, with request for legal advice from an attorney. GB‐3710‐AT‐0024963 to GB‐3710‐AT‐0024965 3 3 X in part X in full X in part X in part X in full X in part Mary Pennington, Colleen Gallagher, Mary Carter and Christopher Pavilonis Jeannette Czachur 6/13/2013 Email chain regarding open and ongoing investigation involving third parties, including personal information, with request for legal advice from an attorney. GB‐3710‐AT‐0024966 to GB‐3710‐AT‐0024968 3 3 X in part X in full X in part X in part X in full X in part Mary Pennington, Colleen Gallagher, Mary Carter and Christopher Pavilonis Jeannette Czachur 6/13/2013 Email chain regarding open and ongoing investigation involving third parties, including personal information, with request for legal advice from an attorney. GB‐3710‐AT‐0024969 to GB‐3710‐AT‐0024972 4 4 X in part X in full X in part X in part X in full X in part Mary Pennington, Colleen Gallagher, Mary Carter and Christopher Pavilonis Jeannette Czachur 7/11/2013 Email chain regarding open and ongoing investigation involving third parties, including personal information, legal advice sought by a client from an attorney. GB‐3710‐AT‐0024973 to GB‐3710‐AT‐0024976 4 4 X in part X in full X in part X in full X in part X in full X in part Christopher Pavilonis and Mary Carter Jeannette Czachur 7/11/2013 Email chain regarding open and ongoing investigation involving third parties, including personal information, legal advice sought by a client from an attorney, and document prepared by an attorney in anticipation of litigation. GB‐3710‐AT‐0024977 to GB‐3710‐AT‐0024978 2 2 X in part X in part X in part X in part Colleen Gallagher, et al. Jeannette Czachur 8/28/2013 Email regarding conference call in open and ongoing investigation including personal information. GB‐3710‐AT‐0024979 to GB‐3710‐AT‐0024982 4 4 X in full X in full X in part X in full X in part X in full X in part Colleen Gallagher, et al. Jeannette Czachur 8/28/2013 Email chain with attachments regarding conference call notes, regarding an open and ongoing investigation, involving third parties, including personal information, documents prepared by an attorney in anticipation of litigation, and legal advice. GB‐3710‐AT‐0024983 to GB‐3710‐AT‐0024986 4 4 X in part X in full X in part X in part X in full X in part Mary Carter, Mary Pennington, Deborah Fitzpatrick, Colleen Gallagher and Christopher Pennington Jeannette Czachur 9/10/2013 Email chain regarding ongoing and open investigation involving third parties, including personal information, and agency decision making process. GB‐3710‐AT‐0024987 to GB‐3710‐AT‐0024988 2 2 X in part X in part X in part X in part Colleen Gallagher, et al. Jeannette Czachur 10/31/2013 Email scheduling conference call in an open and ongoing investigation including personal information. GB‐3710‐AT‐0024989 to GB‐3710‐AT‐0025017 29 29 X in part X in part X in part X in part X in full X in part Marc Caine, Christopher Pavilonis, John Arthur, and Karin Gross Jeannette Czachur 11/1/2013 Email and attachment regarding open and ongoing investigation, involving third parties, including personal information, legal advice, and agency decision making process. GB‐3710‐AT‐0025018 1 1 X in part X in full X in part X in part X in full X in part X in full X in part John Arthur, Christopher Pavilonis, Marc Caine and Mary Carter Jeannette Czachur 11/1/2013 Email regarding open and ongoing investigation, involving third parties, including personal information, legal advice, documents prepared by an attorney in anticipation of litigation, and agency decision making process. GB‐3710‐AT‐0025019 to GB‐3710‐AT‐0025021 3 3 X in part X in full X in part X in part X in full X in part X in full X in part Marc Caine, John Arthur, Christopher Pavilonis and Mary Carter Jeannette Czachur 11/4/2013 Email chain regarding open and ongoing investigation, involving third parties, including personal information, documents prepared by an attorney in anticipation of litigation, agency decision making process and strategic legal advice. GB‐3710‐AT‐0025022 to GB‐3710‐AT‐0025025 4 4 X in part X in full X in part X in part X in full X in part X in full X in part Marc Caine, John Arthur, Christopher Pavilonis, Mary Carter, and Carina Campobasso Jeannette Czachur 11/4/2013 Email chain regarding open and ongoing investigation, involving third parties, including personal information, documents prepared by an attorney in anticipation of litigation, agency decision making process and strategic legal advice. GB‐3710‐AT‐0025026 1 1 Blank page GB‐3710‐AT‐0025027 1 1 X in full X in full Christopher Pavilonis Mary Carter 9/22/2013 Email regarding open and ongoing investigation GB‐3710‐AT‐0025028 to GB‐3710‐AT‐0025046 19 18 1 X in part X in part X in part X in part X in part X in part Christopher Pavilonis Mary Carter 1/8/2014 Email chain regarding open and ongoing investigation, involving this parties, including personal information, and strategic legal advice. To be released in full are emails and attachments from Michelle Woodward on behalf of David Aughtry re: Robert Greenberger. GB‐3710‐AT‐0025047 to GB‐3710‐AT‐0025049 3 1 1 1 X in part X in part X in part X in part X in part X in part Christopher Pavilonis Mary Carter 1/14/2014 Email chain regarding open and ongoing investigation involving third parties, including personal information, and strategic legal advice. To be released in full are emails from Michelle Woodward on behalf of David Aughtry re: Robert Greenberger. GB‐3710‐AT‐0025050 1 1 X in part X in full X in part X in full X in part Christopher Pavilonis Mary Carter 1/22/2014 Email regarding an open and ongoing investigation involving third parties including personal information. GB‐3710‐AT‐0025051 to GB‐3710‐AT‐0025097 47 47 x in part x in full x in full x in part x in full x in part Colleen Gallagher; Marc Caine; Jeanette Czachur; Alexandra Nicholaides; Michael Blumenfeld; Peggy Gartenbaum John Cardone 9/10/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional advice from Counsel regarding investigation strategy. Email attachment: taxpayer return information (Form 990 of third party taxpayer) Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 29 of 41 741 742 743 744 745 746 747 748 749 750 751 752 753 754 755 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0025098 to GB‐3710‐AT‐0025100 3 3 x in part x in part x in full x in part John Cardone; Colleen Gallagher; Jeanette Czachur; Alexandra Nicholaides; Michael Blumenfeld; Peggy Gartenbaum Marc Caine 9/9/2013 Email discussing information about the scope, limitations, and strategy of investigation. Email attachment: correspondence from private citizen regarding a tax avoidance scheme GB‐3710‐AT‐0025101 to GB‐3710‐AT‐0025108 8 8 x in part x in full x in part x in full x in part David Thurber Jeanette Czachur 11/5/2013 Email discussing information about the scope of investigation. Email attachment: spreadsheet listing details about promoters of interest GB‐3710‐AT‐0025109 to GB‐3710‐AT‐0025232 124 2 x in part x in full x in part x in full x in part Karin Gross; Marc Caine; Colleen Gallagher Jeanette Czachur 5/7/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. Email attachments: operating agreement, private placement memorandum, slideshow presentation including information about third party taxpayers and private individuals, summary of the tax implications of a certain transaction. GB‐3710‐AT‐0025233 to GB‐3710‐AT‐0025236 4 4 x in full x in full x in full Jeanette Czachur, et al. Colleen Gallagher 12/12/2013 Email discussing information about the scope and strategy of investigation. Email attachments: meeting agenda, including information about investigation scope and strategy; job aid for IRS employees working on a specific type of case, disclosure of which would provide taxpayers with information useful in circumventing revenue laws GB‐3710‐AT‐0025237 to GB‐3710‐AT‐0025240 4 4 x in part x in full x in full Mary Carter Jeanette Czachur 11/5/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy GB‐3710‐AT‐0025241 to GB‐3710‐AT‐0025244 4 4 x in part x in full x in part x in full x in part Mary Carter Jeanette Czachur 11/4/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. Email attachment: correspondence from private citizen regarding a tax avoidance scheme. GB‐3710‐AT‐0025245 to GB‐3710‐AT‐0025272 28 28 x in part x in full x in full x in full x in part x in full x in part Marc Caine; Chris Pavilonis; John Arthur; Karin Gross Jeanette Czachur 11/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy, as advised by Counsel. Email attachments: investment memorandum, including return information of third party taxpayers and private individuals. GB‐3710‐AT‐0025273 to GB‐3710‐AT‐0025274 2 2 x in part x in full x in full x in part x in full x in part Kendrick Flint; Lorene Sams Jeanette Czachur 11/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0025275 to GB‐3710‐AT‐0025276 2 2 x in part x in part x in full x in part Jennifer Araya Jeanette Czachur 11/8/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0025277 to GB‐3710‐AT‐0025278 2 2 x in part x in part x in full x in part Colleen Gallagher Jeanette Czachur 1/22/2014 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0025279 1 1 x in part x in full x in part x in full x in part Mary Pennington; Howard Kanter; Mitchell Hammer Jeanette Czachur 10/31/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0025280 to GB‐3710‐AT‐0025283 4 4 x in part x in full x in full x in full x in part x in full x in part Mary Pennington; Colleen Gallagher; Mary Carter; Chris Pavilonis Jeanette Czachur 6/12/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy, as advised by Counsel. Email attachment: presentation agenda for a continuing legal education (CLE) class GB‐3710‐AT‐0025284 to GB‐3710‐AT‐0025285 2 2 x in part x in full x in full x in part x in full x in part Mary Pennington; Colleen Gallagher; Mary Carter; Howard Kanter Jeanette Czachur 10/31/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0025286 1 1 x in full x in full Lorene Sams Jeanette Czachur 11/1/2013 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0025287 to GB‐3710‐AT‐0025294 8 8 x in full x in full Mary Carter Jeanette Czachur 11/18/2013 Email discussing information about the scope, limitations, and strategy of investigation. Email attachments: excerpt from Treasury Regulations, IRS delegation order, template for correspondence with return preparers, and job aid advising IRS employees on how to conduct certain interactions with return preparers Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 30 of 41 756 757 758 759 760 761 762 763 764 765 766 767 768 769 770 771 772 773 774 775 776 777 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0025295 to GB‐3710‐AT‐0025298 4 4 x in full x in full Karin Gross; John Cardone; Jeanette Czachur; Colleen Gallagher Marc Caine 7/25/2012 Email discussing information about the scope, limitations, and strategy of investigation. Email attachment: Tax Court order, the subject of which relates to an issue in the investigation, and disclosure of which would indicate the strategy and direction of the ongoing investigation. GB‐3710‐AT‐0025299 1 1 x in full x in full x in full Mary Pennington; Carl Schneider; Jeanette Czachur Colleen Gallagher 12/7/2012 Email discussing information about the scope, limitations, and strategy of investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0025300 1 1 x in part x in part x in full x in part Mary Joseph; Jack Brodsky; Charles Edwards; Howard Kanter; Gary McGurrin; Mary Pennington; Mary Carter; Kenneth Kline Jeanette Czachur 11/6/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0025301 1 1 x in part x in part x in full x in part Mary Pennington Jeanette Czachur 11/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0025302 to GB‐3710‐AT‐0025303 2 2 x in part x in full x in full Marc Caine Jeanette Czachur 11/4/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy GB‐3710‐AT‐0025304 to GB‐3710‐AT‐0025306 3 3 x in part x in full x in full Marc Caine Jeanette Czachur 11/4/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy GB‐3710‐AT‐0025307 to GB‐3710‐AT‐0025308 2 2 x in part x in full x in full Marc Caine; Colleen Gallagher Jeanette Czachur 11/4/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy GB‐3710‐AT‐0025309 to GB‐3710‐AT‐0025311 3 3 x in part x in full x in part x in full x in part Marc Caine; Colleen Gallagher; Karin Gross Jeanette Czachur 11/5/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0025312 to GB‐3710‐AT‐0025317 6 6 x in part x in full x in part x in full x in part Mary Carter Jeanette Czachur 11/5/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. Email attachments: correspondence from private citizen regarding a tax avoidance scheme GB‐3710‐AT‐0025318 1 1 x in full Marc Caine; John Cardone; Jeanette Czachur; Michael Blumenfeld; Alexandra Nicholaides; Peggy Gartenbaum Colleen Gallagher 9/9/2013 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0025319 to GB‐3710‐AT‐0025322 4 4 x in part x in full x in full Marc Caine; John Cardone; Colleen Gallagher; Michael Blumenfeld; Alexandra Nicholaides; Peggy Gartenbaum; David Thurber Jeanette Czachur 9/10/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy. Email attachments: correspondence from private citizen regarding a tax avoidance scheme GB‐3710‐AT‐0025323 to GB‐3710‐AT‐0025327 5 5 x in part x in full x in full x in part x in full x in part Colleen Gallagher Jeanette Czachur 12/12/2013 Email to coordinate phone call. Email attachments: agenda for phone call, disclosure of which would indicate the scope, direction, and strategy of the ongoing investigation. GB‐3710‐AT‐0025328 to GB‐3710‐AT‐0025329 2 2 x in part x in full x in part x in full x in part Mary Pennington Jeanette Czachur 10/31/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0025330 1 1 x in full x in full Colleen Gallagher Jeanette Czachur 10/24/2013 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0025331 to GB‐3710‐AT‐0025332 2 2 x in full x in full Jeanette Czachur Colleen Gallagher 10/28/2013 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0025333 to GB‐3710‐AT‐0025334 2 2 x in full x in full Jeanette Czachur Mary Carter 10/31/2013 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0025335 to GB‐3710‐AT‐0025336 2 2 x in full x in full Jeanette Czachur Stephanie Thrift 10/31/2013 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0025337 to GB‐3710‐AT‐0025338 2 2 x in full x in full Jeanette Czachur Alice Price 10/31/2013 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0025339 to GB‐3710‐AT‐0025340 2 2 x in full x in full Jeanette Czachur, et al. Howard Kanter 10/31/2013 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0025341 to GB‐3710‐AT‐0025342 2 2 x in full x in full Colleen Gallagher Jeanette Czachur 1/22/2014 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0025343 1 1 x in full x in full Colleen Gallagher; Mary Pennington Jeanette Czachur 9/23/2013 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0025344 to GB‐3710‐AT‐0025345 2 2 x in part x in full x in part x in full x in part Mary Joseph; Jack Brodsky; Charles Edwards; Howard Kanter; Gary McGurrin; Mary Pennington; Mary Carter; Kenneth Kline Jeanette Czachur 11/25/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 31 of 41 778 779 780 781 782 783 784 785 786 787 788 789 790 791 792 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0025346 to GB‐3710‐AT‐0025347 2 2 x in part x in full x in part x in full x in part Kenneth Kline; Melissa Cashman Jeanette Czachur 11/8/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0025348 to GB‐3710‐AT‐0025349 2 2 x in part x in full x in full Karin Grossman Jeanette Czachur 4/27/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy GB‐3710‐AT‐0025350 to GB‐3710‐AT‐0025353 4 4 x in part x in full x in full x in full x in part x in full x in part Marc Caine Jeanette Czachur 11/4/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy, as advised by Counsel GB‐3710‐AT‐0025354 to GB‐3710‐AT‐0025357 4 4 x in part x in full x in full x in full x in part x in full x in part Marc Caine; John Arthur; Chris Pavilonis; Mary Carter; Carina Campobasso Jeanette Czachur 11/4/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy, as advised by Counsel GB‐3710‐AT‐0025358 1 1 x in part x in full Karin Gross; Jeanette Czachur Colleen Gallagher 11/8/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0025359 to GB‐3710‐AT‐0025360 2 2 x in part x in full x in full x in part x in full x in part Mary Carter; Mary Pennington Jeanette Czachur 11/5/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0025361 1 1 x in part x in full x in full x in full x in part x in full x in part John Arthur; Chris Pavilonis; Marc Caine Jeanette Czachur 11/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy, as advised by Counsel GB‐3710‐AT‐0025362 to GB‐3710‐AT‐0025366 5 5 x in full x in full Jeanette Czachur Colleen Gallagher 12/12/2013 Email discussing information about the scope, limitations, and strategy of investigation. Email attachment: spreadsheet listing IRS employees participating in conference call GB‐3710‐AT‐0025367 to GB‐3710‐AT‐0025368 2 1 1 x in part x in full x in part x in full x in part Gary McGurrin; Roy Nixon; Kendrick Flint Jeanette Czachur 3/11/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Email attachment: image file (printed as blank page) GB‐3710‐AT‐0025369 to GB‐3710‐AT‐0025376 8 8 x in part x in part x in full x in part Colleen Gallagher Jeanette Czachur 3/27/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0025377 to GB‐3710‐AT‐0025536 162 1 161 x in part x in full x in part x in full x in part Mark Doty; Marc Caine; Karin Gross; Jeanette Czachur Colleen Gallagher 6/13/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy. Attachments: examination information report Form 5346 for third party; spreadsheet reflecting transactions of interest; diagram of relationships among corporate entities; one‐page summary of investment venture offer; taxpayer return information (Form 990) for third party taxpayer; operating agreement; slideshow presentation regarding certain investment opportunities; private placement memorandum GB‐3710‐AT‐0025537 to GB‐3710‐AT‐0025568 32 1 31 x in part x in full x in part x in full x in part Hannah Lee; Mark Fenton; Mary Pennington Jeanette Czachur 2/25/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Email attachments: background image (printed as blank page); map; memo regarding related taxpayers; flyer; diagram showing relationships among taxpayers; referral forms; information reports concerning various preparers; investigation authorization memorandum; memo summarizing similar cases; spreadsheet with details regarding corporate entities of interest GB‐3710‐AT‐0025569 to GB‐3710‐AT‐0025570 2 1 1 x in part x in part x in full x in part Hannah Lee; Carl Schneider; Mary Pennington Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0025571 to GB‐3710‐AT‐0025577 7 7 x in part x in full x in part x in full x in part Jeanette Czachur Mark DeJournett 5/3/2011 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0025578 to GB‐3710‐AT‐0025581 4 4 x in part x in full x in full Jeanette Czachur; Colleen Gallagher; Mary Pennington Carl Schneider 10/24/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 32 of 41 793 794 795 796 797 798 799 800 801 802 803 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0025582 to GB‐3710‐AT‐0025583 2 2 x in part x in full x in part x in full x in part Deborah Fitzpatrick; Jeanette Czachur Mark DeJournett 5/4/2011 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: referral report form GB‐3710‐AT‐0025584 to GB‐3710‐AT‐0025591 8 8 x in part x in part x in full x in part Heather Horton; Lynn Brummelen; Charles Pillitteri; Jeanette Czachur; Tracy Pettaway Hannah Lee 3/14/2011 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachments: referral memorandum; spreadsheet listing names of TP's of interest GB‐3710‐AT‐0025592 to GB‐3710‐AT‐0025603 12 12 x in part x in full x in full x in part x in full x in part Mark Tracht; Hannah Lee Jeanette Czachur 5/23/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy, as advised by Counsel. Attachments: three forms for reporting suspected abusive tax promotions GB‐3710‐AT‐0025604 to GB‐3710‐AT‐0025606 3 x in part x in full x in full x in part x in full x in part Carina Campobasso; Colleen Gallagher; Marc Caine; John Cardone; Karin Gross; David Thurber; Georgia Stefan Jeanette Czachur 5/23/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy, as advised by Counsel GB‐3710‐AT‐0025607 to GB‐3710‐AT‐0025617 11 11 x in part x in full x in full x in part x in full x in part Jeanette Czachur Carina Campobasso 10/31/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy, as advised by Counsel. Attachments: three completed forms for reporting suspected abusive tax promotions, including the names of private individuals, third party return information, and discussion of facts that indicate the scope and direction of the ongoing investigation. GB‐3710‐AT‐0025618 to GB‐3710‐AT‐0025628 11 11 x in part x in full x in full x in part x in full x in part Jeanette Czachur; Colleen Gallagher; Karin Gross; Marc Caine; John Cardone; Hannah Lee Carina Campobasso 5/23/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy, as advised by Counsel. Attachments: three completed forms for reporting suspected abusive tax promotions, including the names of private individuals, third party return information, and discussion of facts that indicate the scope and direction of the ongoing investigation. GB‐3710‐AT‐0025629 to GB‐3710‐AT‐0025632 4 4 x in part x in full x in part x in full x in part Jeanette Czachur; Colleen Gallagher Mary Pennington 6/7/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: agenda for educational presentation, shared with exam team to illustrate certain individuals' knowledge of topics of interest in the investigation. Disclosure of the subject matter of presentations or the identity of certain speakers would indicate the focus, scope, and direction of the ongoing investigation, and the names of private individuals who are not connected with the investigation. GB‐3710‐AT‐0025633 to GB‐3710‐AT‐0025690 58 58 x in part x in full x in full Mary Carter Jeanette Czachur 8/16/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information. Attachment: spreadsheet listing names of TP's of interest GB‐3710‐AT‐0025691 to GB‐3710‐AT‐0025698 8 1 7 x in part x in full x in full x in full x in part x in full x in part Richard Jones Jeanette Czachur 5/13/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy, as advised by Counsel. Attachments: background image (printed as blank page); two spreadsheets listing taxpayers and transactions of interest GB‐3710‐AT‐0025699 to GB‐3710‐AT‐0025700 2 1 1 x in part x in part x in full x in part Karen Reynolds Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0025701 to GB‐3710‐AT‐0025706 6 1 5 x in part x in full x in part x in full x in part Heidi Beukema Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachments: background image (printed as blank page); spreadsheet listing names and other identifying information of certain taxpayers of interest Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 33 of 41 804 805 806 807 808 809 810 811 812 813 814 815 816 817 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0025707 to GB‐3710‐AT‐0025709 3 1 2 x in part x in full x in full x in part x in full x in part Carina Campobasso Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy, as advised by Counsel. Attachment: background image (printed as blank page) GB‐3710‐AT‐0025710 to GB‐3710‐AT‐0025714 5 1 4 x in part x in full x in part x in full x in part Patricia Grimes Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachments: background image (printed as blank page); spreadsheet listing names and other identifying information of taxpayers of interest. GB‐3710‐AT‐0025715 to GB‐3710‐AT‐0025725 11 11 x in part x in full x in part x in full x in part Jeanette Czachur Mark DeJournett 5/3/2011 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. Attachment: investigation authorization memo, disclosure of which indicates the focus, direction, and strategy of the investigation; draft information document request GB‐3710‐AT‐0025726 to GB‐3710‐AT‐0025731 6 6 x in part x in full x in full x in part x in full x in part William Slater; Donald Maclennan; Mary Pennington Jeanette Czachur 10/26/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. GB‐3710‐AT‐0025732 to GB‐3710‐AT‐0025756 25 25 x in part x in part x in full x in part Karin Gross Jeanette Czachur 11/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachments: investment memorandum, disclosure of which indicates the focus and direction of the investigation GB‐3710‐AT‐0025757 to GB‐3710‐AT‐0025781 25 25 x in part x in full x in part x in full x in part Mary Carter Jeanette Czachur 11/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. Attachments: investment memorandum, disclosure of which indicates the focus and direction of the investigation GB‐3710‐AT‐0025782 to GB‐3710‐AT‐0025785 4 4 x in part x in full x in full x in full Mary Pennington Jeanette Czachur 10/24/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy. GB‐3710‐AT‐0025786 to GB‐3710‐AT‐0025789 4 4 x in part x in full x in full x in full x in part x in full x in part Jeanette Czachur Mary Pennington 9/23/2013 Email discussing information about the scope, limitations, and strategy of investigation. Attachment: conference call notes, disclosure of which indicates the focus, direction, and strategy of the investigation GB‐3710‐AT‐0025790 to GB‐3710‐AT‐0025792 3 3 x in part x in full x in part x in full x in part Mary Pennington; Colleen Gallagher Jeanette Czachur 4/26/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. GB‐3710‐AT‐0025793 to GB‐3710‐AT‐0025796 4 4 x in part x in full x in part x in full x in part Richard Jones Jeanette Czachur 5/13/13/ Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: spreadsheet listing investors in a particular entity GB‐3710‐AT‐0025797 to GB‐3710‐AT‐0025801 5 5 x in part x in full Mary Pennington Jeanette Czachur 2/20/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information. Attachment: records request sheet for information of third party taxpayer GB‐3710‐AT‐0025802 to GB‐3710‐AT‐0025924 123 123 x in part x in part x in full x in part Marc Caine; Jeanette Czachur; Colleen Gallagher Karin Gross 4/27/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information. Attachments: flyer describing investment opportunity; slideshow presentation on a certain type of investment; investment opportunity private placement memorandum; operating agreement. Disclosure of attachments would indicate the focus, direction, and strategy of the investigation GB‐3710‐AT‐0025925 to GB‐3710‐AT‐0025929 5 1 4 x in part x in full x in full x in part x in full x in part Colleen Gallagher Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. Attachment: background image (printed as blank page) GB‐3710‐AT‐0025930 to GB‐3710‐AT‐0025933 4 1 3 x in part x in full x in full x in part x in full x in part David Thurber Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. Attachment: background image (printed as blank page) Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 34 of 41 818 819 820 821 822 823 824 825 826 827 828 829 830 831 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0025934 to GB‐3710‐AT‐0025935 3 1 2 x in part x in full x in full x in part x in full x in part Deborah Fitzpatrick; Mark DeJournett Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. Attachment: background image (printed as blank page) GB‐3710‐AT‐0025937 to GB‐3710‐AT‐0025952 16 16 x in part x in full x in part x in full x in part Deborah Fitzpatrick; Jeanette Czachur Mark DeJournett 5/29/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. GB‐3710‐AT‐0025953 to GB‐3710‐AT‐0025967 15 15 x in part x in full x in part x in full x in part Deborah Fitzpatrick; Mark DeJournett Jeanette Czachur 5/28/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachments: two memoranda authorizing investigation, disclosure of which indicates the focus, direction, and strategy of the investigation GB‐3710‐AT‐0025968 to GB‐3710‐AT‐0025969 2 1 1 x in part x in part x in full x in part Roy Nixon Jeanette Czachur 12/7/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0025970 to GB‐3710‐AT‐0025979 10 1 9 x in part x in full x in part x in full x in part David Thurber; Colleen Gallagher; Heidi Beukema; Caroline Gonzalez; Carl Schneider; Mary Pennington; Roy Nixon; Gary McGurrin; Marc Caine; Karin Gross; Kendrick Flint; Deborah Fitzpatrick; Mark DeJournett; Deena Devereux Jeanette Czachur 11/1/2012 Email discussing information about the scope, limitations, and strategy of investigation. Attachments: background image (printed as blank page); map with names of third party taxpayers; spreadsheet with details regarding entities of interest; summary of related cases GB‐3710‐AT‐0025980 to GB‐3710‐AT‐0026075 95 1 94 x in part x in full x in full x in full x in full x in part x in full x in part Mary Pennington Jeanette Czachur 4/18/2013 Email discussing information about the scope, limitations, and strategy of investigation. Attachments: background image (printed as blank page); IRS Chief Counsel memorandum; IRS Chief Counsel memorandum; notice from IRS of partnership administrative adjustment; tax opinion related to investment offering, disclosure of which indicates the focus, direction, and strategy of the investigation GB‐3710‐AT‐0026076 to GB‐3710‐AT‐0026077 2 1 1 x in full x in full Mary Pennington Jeanette Czachur 2/21/2013 Email discussing information about the scope, limitations, and strategy of investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026078 to GB‐3710‐AT‐0026175 98 98 x in part x in full x in part x in full x in part Colleen Gallagher Jeanette Czachur 3/21/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachments: two IRS Chief Counsel memoranda; IRS notice of administrative adjustment; tax opinion memo in support of promoted investment opportunity GB‐3710‐AT‐0026176 to GB‐3710‐AT‐0026205 30 1 29 x in part x in part x in full x in part Colleen Gallagher Jeanette Czachur 11/6/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachments: background image (printed as blank page); examination information reports of third parties; flyer advertising a promoted transaction; suspected abusive tax promotion report; IRS inter‐office referral form; email with third party taxpayer; report transmittal form; memorandum authorizing investigation. , Disclosure of attachments would indicate the focus, direction, and strategy of the investigation GB‐3710‐AT‐0026206 to GB‐3710‐AT‐0026207 2 2 x in part x in full x in part x in full x in part Mary Pennington Jeanette Czachur 9/12/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0026208 to GB‐3710‐AT‐0026211 4 4 x in part x in full x in part x in full x in part Colleen Gallagher; Karin Gross; Marc Caine Jeanette Czachur 11/5/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0026212 to GB‐3710‐AT‐0026214 3 NOT RESPONSIVE ‐ INCLUDED BY MISTAKE. GB‐3710‐AT‐0026215 to GB‐3710‐AT‐0026220 6 1 5 x in part x in full x in part x in full x in part Jeanette Czachur Mary Carter 8/15/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026221 1 1 x in part x in part x in full x in part Marc Caine; Colleen Gallagher; Lorene Sams Jeanette Czachur 3/4/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 35 of 41 832 833 834 835 836 837 838 839 840 841 842 843 844 845 846 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0026222 to GB‐3710‐AT‐0026224 3 3 x in part x in full x in part x in full x in part Mary Pennington Jeanette Czachur 4/16/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0026225 to GB‐3710‐AT‐0026227 3 1 2 x in part x in full x in part x in full x in part Chris Pavilonis Jeanette Czachur 6/7/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026228 1 1 x in full x in full Mary Pennington Jeanette Czachur 8/16/2013 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0026229 1 1 x in full x in full Mary Pennington; Jeanette Czachur Colleen Gallagher 8/15/2013 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0026230 to GB‐3710‐AT‐0026232 3 3 x in part x in full x in full x in part x in full x in part Jeanette Czachur Mark DeJournett 5/3/2011 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0026233 to GB‐3710‐AT‐0026235 3 1 2 x in part x in part x in full x in part Karin Reynolds Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026236 to GB‐3710‐AT‐0026238 3 1 2 x in part x in full x in part x in full x in part Jeanette Czachur Mary Pennington 2/25/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026239 to GB‐3710‐AT‐0026240 2 1 1 x in part x in full x in part x in full x in part Mary Pennington; Jeanette Czachur Mark Fenton 2/26/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026241 to GB‐3710‐AT‐0026243 3 1 2 x in part x in full x in part x in full x in part Mary Pennington; Jeanette Czachur Mark Fenton 2/27/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026244 to GB‐3710‐AT‐0026248 5 1 4 x in part x in full x in full x in part x in full x in part Hannah Lee; Mark Fenton; Mary Pennington Jeanette Czachur 3/20/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. Attachments: background image (printed as blank page); report of possible tax abuse scheme, , disclosure of which indicates the focus, direction, and strategy of the investigation GB‐3710‐AT‐0026249 to GB‐3710‐AT‐0026251 3 1 2 x in part x in full x in part x in full x in part Hannah Lee; Mark Fenton; Mary Pennington Jeanette Czachur 2/25/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026252 to GB‐3710‐AT‐0026255 4 1 3 x in part x in full x in part x in full x in part Jeanette Czachur; David Thurber; Mark Tracht; Colleen Gallagher Hannah Lee 4/18/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026256 to GB‐3710‐AT‐0026258 3 1 2 x in part x in full x in part x in full x in part Mary Pennington Jeanette Czachur 2/25/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026259 to GB‐3710‐AT‐0026263 5 1 4 x in part x in full x in part x in full x in part Colleen Gallagher Jeanette Czachur 4/29/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026264 to GB‐3710‐AT‐0026268 5 1 4 x in part x in full x in full x in part x in full x in part Jeanette Czachur Colleen Gallagher 4/29/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. Attachment: background image (printed as blank page) Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 36 of 41 847 848 849 850 851 852 853 854 855 856 857 858 859 860 861 862 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0026269 to GB‐3710‐AT‐0026274 6 1 5 x in part x in full x in full x in part x in full x in part Colleen Gallagher Jeanette Czachur 4/29/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026275 to GB‐3710‐AT‐0026277 3 1 2 x in part x in part x in full x in part Hannah Lee; Carina Campobasso Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026278 to GB‐3710‐AT‐0026280 3 1 2 x in part x in part x in full x in part Patricia Grimes Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026281 to GB‐3710‐AT‐0026283 3 1 2 x in part x in part x in full x in part Jeanette Czachur Patricia Grimes 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026284 to GB‐3710‐AT‐0026286 3 1 2 x in part x in part x in full x in part Jeanette Czachur; Marc Caine; John Cardone; Karin Gross; Janet Appel Carina Campobasso 10/31/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026287 to GB‐3710‐AT‐0026289 3 1 2 x in part x in part x in full x in part Carina Campobasso; Marc Caine; John Cardone; Karin Gross; Janet Appel Jeanette Czachur 10/31/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026290 to GB‐3710‐AT‐0026293 4 1 3 x in part x in part x in full x in part Carina Campobasso Jeanette Czachur 10/31/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026294 to GB‐3710‐AT‐0026297 4 1 3 x in part x in part x in full x in part Jeanette Czachur Carina Campobasso 10/31/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026298 to GB‐3710‐AT‐0026300 3 1 2 x in part x in full x in full x in part x in full x in part Jeanette Czachur Mary Pennington 2/25/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026301 to GB‐3710‐AT‐0026302 2 2 x in part x in full x in full Joseph Gayle Jeanette Czachur 5/9/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy GB‐3710‐AT‐0026303 1 1 x in part x in full x in full x in full Joseph Gayle Jeanette Czachur 5/9/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy GB‐3710‐AT‐0026304 to GB‐3710‐AT‐0026306 3 3 x in part x in full x in part x in full x in part Jeanette Czachur Mark DeJournett 5/3/2011 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0026307 1 1 x in full x in full Mark DeJournett; Mary Pennington Jeanette Czachur 4/29/2013 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0026308 to GB‐3710‐AT‐0026312 5 5 x in part x in full x in full x in part x in full x in part Mary Pennington Jeanette Czachur 10/26/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0026313 to GB‐3710‐AT‐0026316 4 4 x in part x in full x in full x in part x in full x in part Carl Schneider; Mary Pennington; Colleen Gallagher Jeanette Czachur 10/24/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0026317 to GB‐3710‐AT‐0026318 2 2 x in full x in full Howard Kanter Jeanette Czachur 8/29/2013 Email discussing information about the scope, limitations, and strategy of investigation Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 37 of 41 863 864 865 866 867 868 869 870 871 872 873 874 875 876 877 878 879 880 881 882 883 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0026319 to GB‐3710‐AT‐0026322 4 4 x in part x in full x in full x in full Mark DeJournett; Mary Pennington Jeanette Czachur 4/22/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy GB‐3710‐AT‐0026323 to GB‐3710‐AT‐0026325 3 3 x in part x in full x in full x in part x in full x in part Mark DeJournett Jeanette Czachur 4/19/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation, and including pre‐decisional discussion regarding investigation strategy GB‐3710‐AT‐0026326 1 1 x in part x in part x in full x in part Mary Pennington Jeanette Czachur 2/21/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0026327 to GB‐3710‐AT‐0026329 3 3 x in part x in full x in full x in full Mark DeJournett; Mary Pennington Jeanette Czachur 5/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy GB‐3710‐AT‐0026330 to GB‐3710‐AT‐0026331 2 2 x in part x in full x in full x in full Mark DeJournett; Mary Pennington Jeanette Czachur 5/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and including pre‐ decisional discussion regarding investigation strategy GB‐3710‐AT‐0026332 to GB‐3710‐AT‐0026335 4 4 x in part x in part x in full x in part Colleen Gallagher Jeanette Czachur 11/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0026336 to GB‐3710‐AT‐0026340 5 5 x in part x in part x in full x in part Karin Gross Jeanette Czachur 11/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0026341 to GB‐3710‐AT‐0026346 6 6 x in part x in part x in full x in part Mary Carter Jeanette Czachur 11/5/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0026347 to GB‐3710‐AT‐0026350 4 4 x in part x in part x in full x in part Colleen Gallagher Jeanette Czachur 11/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0026351 to GB‐3710‐AT‐0026354 4 4 x in part x in full x in part x in full x in part Roy Nixon; Kendrick Flint Jeanette Czachur 10/30/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0026355 to GB‐3710‐AT‐0026357 3 3 x in part x in full x in full Roy Nixon; Kendrick Flint Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information GB‐3710‐AT‐0026358 to GB‐3710‐AT‐0026360 3 1 2 x in part x in part x in full x in part Mitchell Hammer; Mary Pennington; Howard Kanter Jeanette Czachur 11/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026361 to GB‐3710‐AT‐0026363 3 1 2 x in part x in part x in full x in part Mitchell Hammer Jeanette Czachur 11/1/2013 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation. Attachment: background image (printed as blank page) GB‐3710‐AT‐0026364 to GB‐3710‐AT‐0026365 2 2 x in part x in part x in full x in part Mary Pennington Jeanette Czachur 11/1/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0026366 1 1 x in full x in full Heidi Beukema Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0026367 to GB‐3710‐AT‐0026368 2 2 x in part x in full x in part x in full x in part Mary Pennington Jeanette Czachur 10/29/2012 Email discussing information about the scope, limitations, and strategy of investigation, including third party return information, and the names of individuals with privacy interests that are not outweighed by public interest in the investigation GB‐3710‐AT‐0026369 1 1 x in full x in full Karin Gross; Deena Devereux; Lewis Brickates Jeanette Czachur 11/1/2012 Email discussing information about the scope, limitations, and strategy of investigation GB‐3710‐AT‐0026370 to GB‐3710‐AT‐0026372 3 3 X in full X in full Jeanette Czachur Ann Uria 4/26/2013 Email chain regarding an open and ongoing investigation GB‐3710‐AT‐0026373 to GB‐3710‐AT‐0026375 3 3 X in part X in full X in full Jeanette Czachur John Dompierre 4/26/2013 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026376 1 1 X in part X in part X in part X in part Colleen Gallagher, et al. Jeanette Czachur 8/28/2013 Email chain regarding conference call in an open and ongoing investigation including personal information. GB‐3710‐AT‐0026377 to GB‐3710‐AT‐0026380 4 2 2 X in part X in part X in part X in part X in part X in part Colleen Gallagher, et al. Jeanette Czachur 8/28/2013 Email chain regarding conference call in open and ongoing investigation, including information of a personal nature. Attachment of notes regarding conference call in an open and ongoing investigation, involving third parties and agency decision making process withheld in full. Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 38 of 41 884 885 886 887 888 889 890 891 892 893 894 895 896 897 898 899 900 901 902 903 904 905 906 907 908 909 910 911 912 913 914 915 916 917 918 919 920 921 922 923 924 A B C D E F G H I J K L M N O P Q R S T GB03710‐AT‐0026381 to GB‐3710‐AT‐0026382 2 2 X in part X in part X in part X in part Jeanette Czachur Christopher Pavilonis 8/29/2013 Email chain regarding conference call in open and ongoing investigation, including information of a personal nature. GB‐3710‐AT‐0026383 to GB‐3710‐AT‐0026384 2 2 X in part X in part X in part X in part Jeanette Czachur Howard Kanter 10/31/2013 Email chain regarding conference call in open and ongoing investigation, including information of a personal nature. GB‐3710‐AT‐0026385 to GB‐3710‐AT‐0026386 2 2 X in part X in part X in part X in part Jeanette Czachur Mitchell Hammer 10/31/2013 Email chain regarding conference call in open and ongoing investigation, including information of a personal nature. GB‐3710‐AT‐0026387 to GB‐3710‐AT‐0026482 96 96 x in part X in full X in part X in full X in part X in full X in part Colleen Gallagher, et al. Jeanette Czachur 4/26/2013 Email chain with attachments regarding ongoing and open investigation, including third party information, information of a personal nature, an IRS Chief Counsel memorandum prepared an attorney in anticipation of litigation and legal advice. GB‐3710‐AT‐0026483 to GB‐3710‐AT‐0026484 2 2 X in part X in full X in part X in full X in part Mary Carter Jeanette Czachur 1/22/2014 Email chain regarding open and ongoing investigation involving third party, and information of a personal nature. GB‐3710‐AT‐0026485 1 1 Blank page. GB‐3710‐AT‐0026486 to GB‐3710‐AT‐0026487 2 2 X in part X in full X in full Colleen Gallagher, Mary Pennington and David Thurber Jeanette Czachur 2/15/2013 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026488 to GB‐3710‐AT‐0026490 3 3 X in part X in full X in part X in part X in full Christopher Pavilonis, Mary Pennington, Mary Carter, Colleen Gallagher Jeanette Czachur 6/13/2013 Email chain regarding open and ongoing investigation involving third parties including request for legal advice from Counsel and decision making process of an agency. GB‐3710‐AT‐0026491 to GB‐3710‐AT‐0026493 3 3 X in part X in full X in part X in part X in full Christopher Pavilonis, Mary Pennington, Mary Carter, Colleen Gallagher Jeanette Czachur 6/13/2013 Email chain regarding open and ongoing investigation involving third parties including request for legal advice from Counsel and decision making process of an agency. GB‐3710‐AT‐0026494 to GB‐3710‐AT‐0026497 4 4 X in part X in full X in part X in part X in full Christopher Pavilonis, Mary Pennington, Mary Carter, Colleen Gallagher Jeanette Czachur 7/11/2013 Email chain regarding open and ongoing investigation involving third parties, request for legal advice from Counsel, and decision making process of an agency. GB‐3710‐AT‐0026498 to GB‐3710‐AT‐0026502 5 5 X in part X in full X in part X in part X in full Mary Carter Jeanette Czachur 7/11/2013 Email chain regarding open and ongoing investigation involving third parties, request for legal advice from Counsel, and decision making process of an agency. GB‐3710‐AT‐0026503 to GB‐3710‐AT‐0026507 5 5 X in part X in full X in part X in part X in full Mary Carter and Christopher Pavilonis Jeanette Czachur 7/11/2013 Email chain regarding open and ongoing investigation involving third parties, request for legal advice from Counsel, and decision making process of an agency. GB‐3710‐AT‐0026508 to GB‐3710‐AT‐0026509 2 2 X in part X in full X in full Mary Pennington Jeanette Czachur 2/15/2013 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026510 1 1 X in full X in full Mary Pennington Jeanette Czachur 2/21/2013 Email chain regarding open and ongoing investigation GB‐3710‐AT‐0026511 1 1 Blank page. GB‐3710‐AT‐0026512 1 1 X in part X in part Mary Pennington Jeanette Czachur 9/23/2013 Email chain regarding conference call containing information concerning open and ongoing investigations. GB‐3710‐AT‐0026513 1 1 Blank page. GB‐3710‐AT‐0026514 1 1 X in part X in part Colleen Gallagher and Jeanette Czachur Mary Pennington 9/23/2013 Email chain regarding conference call of open and ongoing investigations. GB‐3710‐AT‐0026515 1 1 Blank page. GB‐3710‐AT‐0026516 to GB‐3710‐AT‐0026517 2 2 X in part X in part Mary Pennington and Jeanette Czachur Colleen Gallagher 9/23/2013 Email chain regarding conference call containing information concerning open and ongoing investigations. GB‐3710‐AT‐0026518 1 1 Blank page. GB‐3710‐AT‐0026519 1 1 X in part X in part Jeanette Czachur Mary Pennington 9/23/2013 Email chain regarding conference call containing information concerning open and ongoing investigations. GB‐3710‐AT‐0026520 1 1 Blank page. GB‐3710‐AT‐0026521 1 1 X in part X in full X in full Mary Pennington Jeanette Czachur 11/1/2012 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026522 to GB‐3710‐AT‐0026523 2 2 X in part Mary Carter Jeanette Czachur 4/16/2013 Email chain regarding sample injunction referrals for training materials. Mention is made of a third party. GB‐3710‐AT‐0026524 1 1 Blank page. GB‐3710‐AT‐0026525 to GB‐3710‐AT‐0026552 28 1 2 25 X in part X in part X in part Jeanette Czachur and Deborah Fitzpatrick Mary Carter 4/15/2013 Email chain regarding sample injunction referrals for training materials. Of two attachments, one is a blank page, the other is a referral that involves a third party. GB‐3710‐AT‐0026553 to GB‐3710‐AT‐0026554 2 2 X in part X in full X in full Mary Pennington Jeanette Czachur 4/18/2013 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026555 to GB‐3710‐AT‐0026557 3 NOT RESPONSIVE ‐ INCLUDED BY MISTAKE. GB‐3710‐AT‐0026558 1 1 X in full X in full X in full Marc Caine, Karin Gross, John Cardone, Colleen Gallagher Jeanette Czachur 7/26/2012 Email chain regarding legal advice from an attorney. GB‐3710‐AT‐0026559 to GB‐3710‐AT‐0026561 3 3 X in part X in full Howard Kanter and Mitchell Hammer Jeanette Czachur 11/25/2013 Email chain regarding open and ongoing investigation involving third party. GB‐3710‐AT‐0026562 1 1 Blank page. GB‐3710‐AT‐0026563 to GB‐3710‐AT‐0026566 4 4 X in part X in full Gary McGurrin and Mary Carter Jeanette Czachur 11/25/2013 Email chain regarding open and ongoing investigation involving third party. GB‐3710‐AT‐0026567 1 1 Blank page. GB‐3710‐AT‐0026568 to GB‐3710‐AT‐0026570 3 3 X in part X in full Jeanette Czachur Charles Edwards 11/25/2013 Email chain regarding open and ongoing investigation involving third party. GB‐3710‐AT‐0026571 1 1 Blank page. GB‐3710‐AT‐0026572 to GB‐3710‐AT‐0026578 7 1 6 X in part X in part X in part Jeanette Czachur Charles Edwards 12/2/2013 Email chain regarding open and ongoing investigation involving third party, with two attachments. One attachment is blank page. The other attachment is a spreadsheet withheld in full as addressing the open and ongoing investigation involving a third party. GB‐3710‐AT‐0026579 to GB‐3710‐AT‐0026582 4 4 X in part X in full X in full Charles Edwards Jeanette Czachur 12/4/2013 Email chain regarding open and ongoing investigation involving third party. GB‐3710‐AT‐0026583 1 1 Blank page. GB‐3710‐AT‐0026584 to GB‐3710‐AT‐0026585 2 2 X in part X in full X in full Marc Caine, John Cardone, Karin Gross Jeanette Czachur 4/30/2012 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026586 to GB‐3710‐AT‐0026590 5 5 X in part X in full Shaun Jackson, Suzanne Saverson, Kendrick Flint, Mary Pennington, Colleen Gallagher Jeanette Czachur 5/17/2013 Email chain regarding open and ongoing investigation involving third parties. Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 39 of 41 925 926 927 928 929 930 931 932 933 934 935 936 937 938 939 940 941 942 943 944 945 946 947 948 949 950 951 952 953 954 955 956 957 958 959 960 961 962 963 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0026591 to GB‐3710‐AT‐0026593 3 3 X in part X in full Shaun Jackson, Suzanne Saverson, Kendrick Flint, Mary Pennington, Colleen Gallagher, Carl Schneider, Lorene Sams Jeanette Czachur 5/15/2013 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026594 to GB‐3710‐AT‐0026596 3 3 X in part X in full Tomika Mickles, Joyce Dantzker, Mary Pennington, Jeanette Czachur, Colleen Gallagher Kendrick Flint 6/13/2013 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026597 to GB‐3710‐AT‐0026599 3 3 X in part X in full Tomika Mickles, Joyce Dantzker, Mary Pennington, Jeanette Czachur, Kendrick Flint, Janice Mueller Colleen Gallagher 6/13/2013 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026600 to GB‐3710‐AT‐0026602 3 3 X in part X in full X in full Deborah Fitzpatrick Jeanette Czachur 10/29/2012 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026603 1 1 Blank page. GB‐3710‐AT‐0026604 to GB‐3710‐AT‐0026606 3 3 X in part X in full X in full Jeanette Czachur Deborah Fitzpatrick 10/29/2012 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026607 1 1 Blank page. GB‐3710‐AT‐0026608 to GB‐3710‐AT‐0026610 3 3 X in part X in full X in full Colleen Gallagher, David Thurber Jeanette Czachur 10/29/2012 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026611 1 1 Blank page. GB‐3710‐AT‐0026612 to GB‐3710‐AT‐0026615 4 4 X in part X in full X in full Mark DeJournett Jeanette Czachur 10/31/2012 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026616 1 1 Blank page. GB‐3710‐AT‐0026617 to GB‐3710‐AT‐0026621 5 5 X in part X in full X in full Mark DeJournett Jeanette Czachur 11/1/2012 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026622 1 1 Blank page. GB‐3710‐AT‐0026623 to GB‐3710‐AT‐0026625 3 3 X in part X in full X in full David Thurber Jeanette Czachur 11/2/2012 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026626 1 1 Blank page. GB‐3710‐AT‐0026627 to GB‐3710‐AT‐0026629 3 3 X in part X in full X in full Gary McGurrin, Roy Nixon Jeanette Czachur 10/29/2012 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026630 1 1 Blank page. GB‐3710‐AT‐0026631 to GB‐3710‐AT‐0026632 2 2 X in part X in full X in full David Thurber, Colleen Gallagher, Heidi Beukema, Caroline Gonzalez, Carl Schneider, Mary Pennington, Roy Nixon, Gary McGurrin, Marc Caine, Karin Gross Jeanette Czachur 10/29/2012 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026633 1 1 Blank page. GB‐3710‐AT‐0026634 to GB‐3710‐AT‐0026637 4 4 X in full X in full Ann Uria, Sharonne Pitts‐Smith, Mary Pennington, Colleen Gallagher Jeanette Czachur 8/28/2013 Email chain regarding research in an opening and ongoing investigation. GB‐3710‐AT‐0026638 to GB‐3710‐AT‐0026639 2 2 X in part X in part X in part Colleen Gallagher Jeanette Czachur 8/28/2013 Email chain regarding conference call in open and ongoing investigation involving third parties GB‐3710‐AT‐0026640 to GB‐3710‐AT‐0026641 2 1 1 X in part X in part X in part Mary Pennington Jeanette Czachur 5/14/2013 Email chain regarding open and ongoing investigation involving third parties. Second page is blank. GB‐3710‐AT‐0026642 1 1 X in part X in part X in part X in part X in part Deborah Fitzpatrick Jeanette Czachur 10/30/2012 Email chain regarding conference call in open and ongoing investigation involving third parties. Email contains information of a personal nature. GB‐3710‐AT‐0026643 1 1 X in part X in part X in part X in part Mark DeJournett Jeanette Czachur 10/30/2012 Email chain regarding conference call in open and ongoing investigation involving third parties. Email contains information of a personal nature. GB‐3710‐AT‐0026644 to GB‐3710‐AT‐0026646 3 3 X in part X in full X in full Jeanette Czachur, Mark DeJournett Deborah Fitzpatrick 5/30/2013 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026647 to GB‐3710‐AT‐0026649 3 3 X in part X in full X in full Deborah Fitzpatrick, Mark DeJournett Jeanette Czachur 5/30/2013 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026650 to GB‐3710‐AT‐0026653 4 4 X in part X in full X in full Mark DeJournett Jeanette Czachur 5/30/2013 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026654 to GB‐3710‐AT‐0026655 2 2 X in part X in full X in full Deborah Fitzpatrick, Mark DeJournett Jeanette Czachur 5/29/2013 Email chain regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026656 to GB‐3710‐AT‐0026657 2 2 X in part X in full X in full David Thurber, Colleen Gallagher, Heidi Beukema, Carl Schneider, Mary Pennington, Roy Nixon, Gary McGurrin, Marc Caine, Karin Gross Jeanette Czachur 10/26/2012 Email regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026658 1 1 Blank page. GB‐3710‐AT‐0026659 1 1 X in part X in full Colleen Gallagher, Jeanette Czachur Karin Gross 11/7/2012 Email regarding open and ongoing investigation involving third parties. GB‐3710‐AT‐0026660 to GB‐3710‐AT‐0026661 2 2 X in full X in part X in full X in full Christopher Pavilonis Kimberly Mattonen 2/11/2014 Email chain regarding potential summons, including discussion of case by attorney and request for attorney client advice. GB‐3710‐AT‐0026662 1 1 X in full X in full X in full Christopher Pavilonis Joy Gerdy Zogby 3/20/2015 Email chain regarding attorney client discussions about summons. GB‐3710‐AT‐0026663 to GB‐3710‐AT‐0026664 2 2 X in full X in full X in full Christopher Pavilonis Joy Gerdy Zogby 4/2/2015 Email chain regarding attorney client discussions about summons. GB‐3710‐AT‐0026665 1 1 X in full X in full X in full Christopher Pavilonis Joy Gerdy Zogby 4/2/2015 Email chain regarding attorney client discussions about summons. GB‐3710‐AT‐0026666 to GB‐3710‐AT‐0026667 2 2 X in full X in full X in full Christopher Pavilonis Joy Gerdy Zogby 4/6/2015 Email chain regarding attorney client discussions about summons. GB‐3710‐AT‐0026668 1 1 X in full X in full X in full Christopher Pavilonis Joy Gerdy Zogby 4/17/2015 Email regarding attorney client discussions about summons GB‐3710‐AT‐0026669 to GB‐3710‐AT‐0026679 11 11 X in full X in full X in full X in full William Spatz and Christopher Pavilonis Joy Gerdy Zogby 4/20/2015 Email and attachment regarding summons, including document drafted by attorney in anticipation of litigation and legal advice. GB‐3710‐AT‐0026680 1 1 X in full X in full Christopher Pavilonis Joy Gerdy Zogby 4/22/2015 Email chain regarding status of summons matter. Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 40 of 41 964 965 A B C D E F G H I J K L M N O P Q R S T GB‐3710‐AT‐0026681 to GB‐3710‐AT‐0026682 2 2 X in full X in full X in full William Spatz and Christopher Pavilonis Joy Gerdy Zogby 4/22/2015 Email chain and attachment regarding summons matter, including document prepared by attorney in anticipation of litigation. GB‐3710‐AT‐0026683 to GB‐3710‐AT‐0026685 3 3 X in part X in full X in full X in full Christopher Pavilonis Joy Gerdy Zogby 5/12/2015 Email chain regarding open and ongoing investigation of third party, including legal advice between attorney and client. Case 1:15-cv-03710-AT Document 38-10 Filed 10/19/16 Page 41 of 41
