Section 2. Processing Information Requests

If the request identifies information/documents that NTEU and/or the employee has a right to receive pursuant to the terms of the negotiated agreement, management must release that information, even if the request does not contain all the elements of a request for information under 5 USC 7114. NTEU should be informed that any requested information that is outside the provisions of the negotiated agreement must be requested through the appropriate servicing Labor Relations office by filing a request for information under the provisions of 5 USC 7114.

6.711.2.8 (03-25-2011)

Analyzing/Processing the Request

1. What is being requested?: The request must articulate with specificity what information NTEU is requesting. The request cannot be overly broad or vague. If the request is not clear, the Labor Relations office will contact NTEU and request clarification. If NTEU refuses to clarify the request, it should be denied. It is not appropriate for the Labor Relations office to attempt to make its own determination regarding what information is being requested. However, Labor Relations should keep in mind that NTEU may not know the specific contents, or title, of the documents it is requesting. It is required to give sufficient detail to allow the specialist to identify the specific documents that are being requested.
2. Particularized need:

• Why? NTEU must explain with specificity why the information is needed. The explanation must include how NTEU intends to use the information and the connection between those uses and NTEU's representational responsibilities under the statute. If the request is not clear, or is not specific regarding why the information is needed, the Labor Relations should contact NTEU to get clarification. If NTEU does not clarify why the information is needed, the request should be denied. The LR/ER specialist should not make a presumption regarding why NTEU wants the information. NTEU is not required to be so specific as to reveal its strategies or the identities of employees who wish to remain anonymous.
• Relevance: It is explicitly stated in the law and clearly addressed through interpretive decisions of the FLRA that the information requested by a union must be relevant to an existing or potential grievance or other matter within the scope of collective bargaining. If the information is not relevant to the matter at issue, the request will be denied. Relevance must be determined in light of the nature and circumstances of each case.
• More information needed: If NTEU's request is not specific enough to permit the LR/ER specialist to make a reasoned judgement as to whether information must be released, the LR/ER specialist must inform NTEU and request clarification. The LR/ER specialist will request that NTEU provide specific answers to his questions. The requests for clarification should be reasonable and genuine, and should forward this request to NTEU within 10 work days of the receipt of the information request. The request for additional information/clarification will contain a reasonable timeframe for NTEU to respond.

• Privacy Act: The Privacy Act of 1974 applies to those personnel records that are maintained by a personal identifier and contain personal information. Most personnel records are subject to the Privacy Act as they are maintained by employee name or social security number. The Privacy Act limits access to a record without the prior written consent of the individual to whom the record pertains. It also lists conditions of disclosure where a record may be disclosed without prior written consent of the individual. Those conditions are explained further in the Privacy Action section of IRM 11.3.
  In order to receive information covered by the Privacy Act, NTEU must establish a public interest in the information within the meaning of FOIA and must explain how that public interest will be served by the disclosure; or NTEU must show that the disclosure of the information is covered by the routine use provision of the Act.
  In order to assert that the information is protected from release by the Privacy Act, the IRS must show that the information requested is maintained in a system or records and disclosure would implicate employee privacy interests. The response must also describe the nature and significance of those privacy interests.
  When both a public interest in the disclosure of the information within the meaning of FOIA and employee privacy interests have been established, a balancing of those interests must be done. If the employee privacy interests have a greater weight, then disclosure of the information would constitute a clearly unwarranted invasion of personal privacy under FOIA and the release of the information would be barred by the Privacy Act, unless disclosure was permitted under another exception to the Privacy Act. If the public interest in the information is greater than the implicated privacy interests then disclosure is required by FOIA. Since FOIA is an exception to the Privacy Act, disclosure of the information would not be prohibited by the Privacy Act.
  The IRS cannot waive the statutory prohibition against disclosing information prohibited by law. However, failure to articulate reliance on the Privacy Act as a bar to the release of information in the response may be considered as bargaining in bad faith and may result in a ULP.
  The Labor Relations office is responsible for coordinating with the appropriate Disclosure Office to address Privacy Act considerations. When releasing information covered by the Privacy Act, the response will inform the recipient of their responsibilities under the Act.
  The Privacy Act requires an accounting of any disclosure of non-tax information made pursuant to subsection (b) of the Act. Generally, disclosures to the exclusive representative of non-tax information covered by the Privacy Act are made under subsection (b) of the Act. The Labor Relations office is responsible for completing a Form 5482, Record of Disclosure, for each disclosure made pursuant to subsection (b) of the Act. [See IRM 11.3.19 for instructions regarding the proper completion and disposition of Form 5482.] In addition, such disclosures must be documented using the appropriate event code in ALERTS.

• Medical Information: There are significant employee privacy interests inherent in medical information. In addition, there are numerous laws and regulations governing its maintenance and use. Before releasing medical information pursuant to a request under 5 USC 7114, Labor Relations should consult with the appropriate Disclosure office and/or GLS.
  If the release of medical information is prohibited due to a particular law or regulation, that law or regulation must be cited in the response to the information request.
  The disclosure of medical information may trigger the Privacy Act accounting requirements discussed above. Labor Relations is responsible for properly accounting for the disclosure of medical information.

• IRC 6103: IRC 6103 addresses the protection of tax returns and tax return information. When IRS records are also protected by the provisions of IRC 6103, the requirements of that section take precedence over the generalized provisions of the Privacy Act. Disclosure of information protected by IRC 6102 is addressed in more detail below. Additional information can also be found in IRM 11.3.
  The definitions for return and return information are intentionally broad in order to provide the maximum amount of protection for the taxpayer. Both the Supreme Court and the FLRA have ruled that the removal of personal identifiers does not deprive this information of protection under IRC 6103. NTEU's statutory right under 5 USC 7114 does not supersede IRC 6103.
  IRC 6103 defines return and return information as follows:
  a. Return: Any tax or return information, declaration of estimated tax, or claim for refund required by or provided for or permitted under the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, any amendment, or supplement thereto including supporting schedules, attachments, or lists which are supplemental to, or part of, the return filed.
  b. Return Information: A taxpayer's identity, the nature, source, or amount of his income, payments, receipts, deductions, deficiencies, over-assessments, or tax payments, whether the taxpayer's return was, is being, or will be examined or subject to other investigations 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, or liability (or the amount thereof) of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition or offense.
  Any part of any written determination or any background file document relating to such written determination (as such terms are defined in section 6110(b)) which is not open to public inspection under section 6110.

• IRC 6103(c): Often the information requested consists solely of the personal information of the subject of the personnel matter. For example, the materials relied on in a disciplinary action involving the late payment of taxes will usually involve only the personal information of the subject of the action. In those instances, the subject may authorize release of that information to anyone the subject designates. Such disclosures are made pursuant to the provisions of IRC 6103(c). In order to release tax returns and/or tax return information under this provision, the subject must submit a written request. The written request must contain the following: 1. The subject's identity information (name, address, SSN); 2. The identity of the person to whom disclosure is to be made; 3. The type of return or return information to be disclosed; 4, The specific tax period(s) covered by the consent; and 5. The subject's signature.
  The written request may be in any format as long as it contains the information above. However, form 8821, Tax Information Authorization, has been designated to meet these requirements. More information regarding the release of information protected by IRC 6103 may be found in IRM 11..3 and on the Government Liaison and Disclosure site on the Intranet.

6.711.2.9 (03-25-2011)

Responding to Information Requests

1. After the Labor Relations staff has evaluated the information request and determined whether any information will be released, a response will be prepared. The IRS must respond to a request for information even if the requested information does not exist. Failure to respond constitutes an Unfair Labor Practice (ULP).
2. When responding to a request for information the following must be provided:

• Who: Supervisory Labor Relations personnel have the responsibility and authority to respond to requests for information. They may not redelegate this authority any lower.
• How: The LR specialist will prepare the response for the supervisor's signature.
• Basic elements: The response will identify when the information request was received, what information was requested, and whether any information is being provided. If any part of the information request is denied, the response will identify the reasons for the denial.
• Information being released: If Labor Relations has determined that the information will be released, the response will identify this information. If information covered by IRC 6103 is released, the response will also include language reminding NTEU of its responsibility to protect the information. The specialist will also account for the disclosure of tax information as described above.
• Information not being released: If Labor Relations has determined that some or all of the information will not be released, the response will also articulate each and every reason for denial of release of the information, including any countervailing interest that the IRS is asserting. If additional information is needed in order to make a determination regarding release, the response will specifically identify the additional information being sought.

6.711.2.10 (03-25-2011)

Other Requests

1. FOIA: Labor Relations offices often receive requests for information under 5 USC 7114 that also request information under FOIA. When such requests are received, the Labor Relations office should evaluate the request under 5 USC 7114 and issue a response. The response should clearly indicate that the request was evaluated under 5 USC 7114 and should refer the requestor to the appropriate Disclosure Office for guidance on how to request information under FOIA. For more information on FOIA please refer to IRM 11.3.
2. Requests for Material Relied On: The employee and/or representative are entitled to receive the material management relied on to propose a disciplinary or adverse action. These entitlements are detailed in Articles 38, 39, and 40 of the negotiated agreement. Requests for material relied on are not information requests pursuant to 5 USC 7114. Unlike information requests, requests for material relied on are not separate cases in ALERTS, they are part of the underlying conduct file.
   If NTEU requests more information than the material relied on, the request must be carefully evaluated. Any information that exceeds the material relied on must be requested under 5 USC 7114 and NTEU must establish a particularized need for the information.
3. EEO: When Labor Relations offices receive requests from NTEU for EEO data under Article 45 of NAII they will contact the EDI office for a point of contact (POC) from which to secure the information in order to comply with the information request. The EDI POC will also proved Labor Relations with a template with links to give NTEU access to data as required in Article 45, Section 3 of NAII.

6.711.2.11 (03-25-2011)

ALERTS Documentation

1. Type of Case: All requests for information must be documented in ALERTS. Requests filed under 5 USC 7114 or Article 45 of NAII are to be established as separate cases in ALERTS. The ALERTS case type for a request under 5 USC 7114 is "R."
2. Cross-Reference: A request for information under 5 USC 7114 may not be associated with an existing grievance, negotiation, or other case in ALERTS. However, if it is, then the "R" case must be cross-referenced with the associated case. For example, if NTEU requests information under 5 USC 7114 for upcoming local negotiations, the information request and negotiations case are separate cases in ALERTS, but each should be cross-referenced to the other. This is typically accomplished by "posting" the information request case from the associated case in ALERTS.
3. Received date: The received date for an information request is the date the request is received in the servicing Labor Relations office.
4. Facts and Analysis: At a minimum the Facts and Analysis field in ALERTS will contain the following information:

1. What information was requested.
2. NTEU's stated particularized need.
3. What (if any) information was released to NTEU.
4. What information was denied and why it was denied.

6.711.2.12 (03-25-2011)

Case Assembly

1. Each request for information under 5 USC 7114 will be maintained in its own folder. Case materials, including communications relevant to the determination to release information will be maintained on the right side of the folder in reverse chronological order. At a minimum, the following information will be tabbed:

• The Information Request;
• The acknowledgement;
• The information released to NTEU (sanitized and unsanitized);
• Privacy Act and/or IRC 6103 disclosure forms;
• The information that was not released to NTEU; and
• The response to the information request, including proof of delivery. Miscellaneous communications and case history notations will be maintained on the left side of the case folder.