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JW v DOJ 01239 DOJ Public Integrity IRS 11515

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  • U.S. Department of Justice

    Criminal Division

    Office of Enforcement Operations Washington, D.C. 20530

    January 15, 2015

    Via Electronic Delivery

    Ramona Raula Cotca, Esq. Kate Bailey Judicial Watch 425 Third Street, SW, Suite 800 Washington, DC 20024 [email protected]

    Re: CRM-300444674 KWC:PR3

    Dear Ms. Cotca:

    This letter serves as the second installment of the Criminal Division's rolling production in Judicial Watch, Inc. v. U.S. Department of Justice, 14-cv-1239, (D.D.C.), pursuant to the Meet and Confer Report filed September 23, 2014. Your request seeks records concerning meetings and/or communications between the Department of Justice Criminal Division Public Integrity Section and the Internal Revenue Service Tax Exempt and Government Entities Division, the White House, Members of Congress and/or congressional staff, and any non-government entity, regarding 501(c)(4) or other tax-exempt organizations.

    After carefully reviewing 938 pages of records, this Office has determined that thirty four pages are appropriate for release with excisions and 904 pages are being withheld in full pursuant to:

    5 U.S.C. 552(b)(3), which concerns matters specifically exempted from release by statute (in this instance, 26 U.S.C. 6103, which pertains to tax return information);

    5 U.S.C. 552(b)(5), which concerns certain inter- and intra-agency communications protected by the deliberative process privilege, and the attorney work-product privilege;

    5 U.S.C. 552(b)(6), which concerns material the release of which would constitute a clearly unwarranted invasion of the personal privacy of third parties; and

    5 U.S.C. 552(b)(7)(C), which concerns records or information compiled for law enforcement purposes the release of which could reasonably be expected to constitute an unwarranted invasion of the personal privacy of third parties.

    Obtained by Judicial Watch, Inc. via FOIA

  • Additionally, fifty five pages of the reviewed records originated with the Federal Bureau of Investigation. In accordance with 28 C.F.R. 16.4(c) (2014), this Office has referred that material to the FBI for processing and response to you. If you have any questions regarding this referral, you may contact the FBI at the following:

    David Hardy, Chief Records Management Division Federal Bureau of Investigation 170 Marcel Drive Winchester, Virginia 22602-4843

    For your information, Congress excluded three discrete categories of law enforcement and national security records from the requirements of the FOIA. See 5 U.S.C. 552(c). This response is limited to those records that are subject to the requirements of the FOIA. This is a standard notification that is given to all requesters and should not be taken as an indication that excluded records do, or do not, exist.

    Although I am aware that your request is the subject of ongoing litigation and that appeals are not ordinarily acted on in such situations, I am required by statute and regulation to inform you of your right to an administrative appeal of this determination. Your appeal must be in writing and addressed to the Director, Office of Information Policy, United States Department of Justice, Suite 11050, 1425 New York Avenue, NW, Washington, DC 20530-0001. Your appeal must be received within sixty days from the date of this letter. Both the letter and the envelope should be clearly marked "Freedom of Information Act Appeal."

    2

    Sincerely,

    Kenneth Courter Chief FOIA/PA Unit

    Enclosures

    cc: Bradley Cohen, Esq. U.S. Department of Justice P.O. Box 883 Washington, DC 20044 [email protected]

    Obtained by Judicial Watch, Inc. via FOIA

  • From: /o=crm/ou=exchan e

    To: (b)(6), (7)(C)

    Cc:

    Bcc: Subject: Date: Attachments:

    RE: Wed Jun 12 2013 16:45:09 ED Consent Form_Garrity Waiver (b)(6), (7)(C) image001.jpg image002.png image003.png Proffer Agreement - (b)(6), (7)(C)

    We are good with Wednesday let's book.

    Attached, please find a proffer letter and the Garrity waiver we discussed. Please call me with any questions. Apart from the paperwork though, could you please call me to discuss one or two logistical issues? Among them, as you can glean from the Garrity waiver, we would appreciate getting it executed and return ap, prior to the proffer, so that we can review your client's prior statements before meeting with We believe that will make the proffer more efficient for all us.

    (b)(6), (7)(C) WI Finally, my colleague in the Civil Rights Division, who will also be at the proffer

    session, is cc on this email,

    From SeWednesday. June 12, 2013 4:26 PM To: Cc (b)(6), (7)(C) Subject:

    (b)(6), (7)(C)

    Are we confirmed for Wed in Cincy? If so, we will book flights.

    (b)(6), (7)(C)

    Obtained by Judicial Watch, Inc. via FOIA

  • (b)(6), (7)(C)

    (b)(6), (7)(C) This e-mail message is from the Law Offices of a law firm, arid may contain legally privileged and/or confidential information. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

    IRS Circular 230 disclosure: Any tax advice contained in this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)

    Obtained by Judicial Watch, Inc. via FOIA

  • CONSENT AND WAIVER FORM

    , am an employee of the IRS. I understand that there is a

    Depai. went of Justice criminal investigation related to public allegations that IRS officials unlawfully

    discriminated against applicants for tax-exempt status. I understand that statements I have made in

    connection with my IRS employment, if induced by threat of termination or other significant adverse

    employment consequence, may not be used against me in any criminal investigation or proceeding

    under the principles announced in Garrity v. New Jersey, 385 U.S. 493 (1967).

    I have made statements on dates prior to this Consent and Waiver Foini to IRS personnel,

    including TIGTA agents and supervisory personnel, and to the U.S. Congress or its agents, which

    relate to the matters under investigation (hereinafter "my prior statements"). I hereby acknowledge

    that my prior statements were made voluntarily and were not induced by threat of termination or other

    significant adverse employment consequence. Moreover, I waive any claims I may otherwise have

    under Garrity regarding my prior statements, including any argument that my prior statements (or any

    evidence derived from my prior statements) cannot be used against me in any criminal investigation or

    proceeding. I voluntarily consent to all of my prior statements being furnished to special agents of the

    FBI and TIGTA, as well as attorneys from the Department of Justice, to be used for any reason relevant

    to the pending criminal investigation and any future criminal proceeding.

    By my signature below, in consultation with my attorney, I hereby voluntarily, knowingly, and

    intelligently give the above described consent and waive any rights I may have under Garrity related to

    my prior statements.

    Printed Name Signature Date

    Attorney Name Attorney Signature Date

    Obtained by Judicial Watch, Inc. via FOIA

  • PROFFER AGREEMENT

    The United States of America, represented by its undersigned attorney, an

    enter into this proffer agreement with respect to a proffer to be made by

    (b)(6), (7)(C)

    o agents and

    attorneys of the United States concerning knowledge about matters that are the subject

    of the instant criminal investigation.

    I viii answer (7)(C)

    lin 1. ill answer honestly, truthfully and completely all questions posed to (b)(6), (7)(C) by agents and attorneys of the United States.

    2. By discussing these matters and by acceptin

    (b)(6), (7)(C)

    roffer, the United States

    does not intend in any way to agree to, or represent that it will, confer immunity upon for

    any possible federal criminal acts committed by ior has the United States made any

    representation or agreement about the disposition of any federal criminal charges which might be

    filed agains (b)(6), (7)(C)

    (b)(6), (7)(C) 3. Should any prosecution be brought against y the United States, the

    United States will not offer in evidence in its case-in-chief against or at sentencing of

    any statements made by pursuant to this proffer agreement, except in a (b)(6) (7)(C)

    prosecution for false statements, obstruction o justice in the current investigation, or perjury, or as

    noted in paragraph 5.

    4. The United States can use information derived from statements by

    the proffer agreement directly or indirectly for the purpose of obtaining leads to other evidence,

    which evidence may be used by the United States against in any prosecution of (b)(6), (7)(C)

    5. Should any prosecution ot ie undertaken, the United States may use (b)(6), (7)(C)

    '

    statements as substantive evidence for the purpose of cross-examination o should

    stify at any phase of the case, including motions, trial, or sentencing. The United States

    (b)(6), (7)(C)

    Obtained by Judicial Watch, Inc. via FOIA

  • (b)(6), (7)(C) may also us statements as substantive evidence to oppose any motions or to rebut any

    evidence, factual assertions or arguments offered by or on behalf of at any pretrial, trial

    or sentencing phase. (b)(6), (7)(C) 6. The provisions of Rule 410 of the Federal Rules of Evidence and Rule 11(f) of the

    Federal Rules of Criminal Procedure do not apply to any statements made by or any (b)(6), (7)(C) waives any right to challenge the

    admissibility of such evidence under either of these rules.

    Dated:

    FOR THE *UNITED STATES

    (b)(6), (7)(C) emor ega ounse na orney

    U.S. Department of Justice

    FOR THE WITNESS:

    lip.111111111 (7)(C)

    (b)(6), (7)(C) Attorneys

    evidence derived from those statements, and

    ess

    2

    Obtained by Judicial Watch, Inc. via FOIA

  • (b)(6), (7)(C) lo=c

    (b)(6), (7)(C) crt,usdoj.gov

    From:

    To:

    Cc:

    u=exchan e

    crt.usdoj.gov> Bcc: Subject: Re: RE: Date: Attachments:

    Wed Jun 12 2013 22:35:17 EDT

    Let's talk in am if they don't get back to you. Thanks.

    From: I II

    03)(6), (7)(C) Sent: Wednesday JunePPR:PPas ernIandard Time To

    Subject: Re: RE: crt.usdoj.gov> (b)(6), (7)(C)

    crt.usdoj.gov 11111 (b ) ( 6 ) , (7)(C)

    We are dealing w happy to give you more bac respond giving us the green contact if you needed).

    (b)(6), (7)(C) nd his supervisor They are at IRS counsel's office. I am

    ground in the morning, out we iind it amazing that they didn't immediately light to meet with you. Feel free to reach out to them (I can provide

    (b)(6), (7)(C)

    On Jun 12, 2013, at 10:28 PM,IllialEaiallMusdoj.gov> wrote: (b)(6), (7)(C)

    Who at IRS are you in touch with, if you don't mind me asking?

    (b)(6), (7)(C) From: Sent. To: Cc

    (b)(6), (7)(C) andard Time

    crt.us oi.gov> Subject: Re: RE:

    Obtained by Judicial Watch, Inc. via FOIA

  • Se To. Cc: Subject: RE:

    (b)(6), (7)(C) CRT)

    (b)(6), (7)(C) From Se To. Cc: (b)(6), (7)(C)

    Lets do Friday at 3 pm. Tell us where we should call, or I can send around a call in number.

    We also spoke to IRS Counsel late today re authorization. I will let you knoW when we hear back. Depending on their speed, we may ask for assistance.

    (b)(6), (7)(C)

    On Jun 12, 2013, at 5:49 PM, ' usdoj.gov> wrote:

    (b)(6), (7)(C) a TIA6a)reCaNailable b/w 12 and 3 on Friday - will sometime in that time frame work for you

    guys? can provide a conference line that we can call into.

    From (b)(6), (7)(C)

    We are good with Wednesday - let's book.

    Attached, please find a proffer letter and the Garrity waiver we discussed. Please call me with any questions. Apart from the paperwork though, could you please call me to discuss one or two logistical issues? Among them, as you can glean from the Garrity waiver, we would appreciate getting it executed and returned asap, prior to the proffer, so that we can review your client's prior statements before meeting with him. We believe that will make the proffer more efficient for all us.

    WI (b)(6), (7)(C Finally, my c011eague in session, is cc on is email.

    ie Civil Rights Division, who will also be at the proffer

    Obtained by Judicial Watch, Inc. via FOIA

  • Subject:

    Are we confirmed for Wed in Cincy? If so, we will book flights.

    (b)(6), (7)(C)

    (b)(6), (7)(C) This e-mail message is from the Law Offices of a law firm, and may contain legally privileged and/or confidential information. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

    IRS Circular 230 disclosure: Any tax advice contained in this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)

    Obtained by Judicial Watch, Inc. via FOIA

  • (b)(6), (7)(C) From: To:

    administrative group

    Cc: crt.usdoj.gov crtusdoj.gov>

    Bcc: Subject: Date: Attachments:

    RE: RE: Thu Jun 13 2013 15:14:50 EDT image001.jpg image006.png image007.png image008.jpg

    Just tried you back. I am in the office.

    (b)(6), (7)(C)

    (b)(6), (7)(C) This e-mail message is from the Law Offices of a law firm, and may contain legally privileged and/or confidential information. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

    IRS Circular 230 disclosure: Any tax advice contained in this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (I)

    Obtained by Judicial Watch, Inc. via FOIA

  • c .us oj gov

    usdoj.gov] (b)(6), (7)(C) From: Se

    To. Cc: Subjec

    (b)(6), (7)(C) (b)(6), (7)(C)

    From: Se To Cc Su

    crt.usdoj.gov

    avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)

    (b)(6), (7)(C) Just tried calling liar someone who can receive the unredacted documents and

    who can then arrange for me and o receive them. Please give me a call so we can discuss. Would love to get them before we speak on the phone tomorrow, if possible.

    (b)(6), (7)(C)

    We are good to go with meeting with you next week, but please give me a call when you can to discuss documents. Thanks.

    (b)(6), (7)(C)

    Obtained by Judicial Watch, Inc. via FOIA

  • We'll be flexible as well for when 30 ends. Thank you.

    111=PAlittOKNORCIMIA (b)(6), (7)(C) Standard Time From Se

    crt.usdoj.gov11111111.crt. usdoj.gov> (b)(6), (7)(C) (b)(6), (7)(C)

    To

    Su jec

    (b)(6), (7)(C)

    (b)(6), (7)(C) This e-mail message is from the Law Offices of a law firm, and may contain legally privileged and/or confidential information. If the reader or mis message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

    IRS Circular 230 disclosure: Any tax advice contained in this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)

    (b)(6), (7)(C) From:11111101011111111011Lusdoj.gov) Se To: (b)(6), (7)(C) Cc: Subject: Re: RE:

    All good with 2:30 here.

    (b)(6), (7)(C)

    Sent from my iPhone

    On Jun 12, 2013, at 10:35 PM (b)(6), (7)(C)

    crt.usdoj.gov`

    Obtained by Judicial Watch, Inc. via FOIA

  • From: Se To

    t rd

    crt.usdoj.gov'

    (b)(6), (7)(C)

    (b)(6), (7)(C)

    I have a 130 that should be done by 230. We will make it work.

    (b)(6), (7)(C)

    (b)(6) (7)(C) On Jun 12, 2013, at 10:34 PM,

    Also, might 230 work for you guys time. I will circulate the dial in tomorrow.

    usdoj.gov> wrote: ill be on the road and that will give us more flexibility with

    crt.usdoj.gov> Subject: Re: RE:

    Who at IRS are you in touch with, if you don't mind me asking?

    From: (b)(6), (7)(C)

    Sent: Wednesday. June 12. 2013 08:43 PM Eastern Standard Time Tc C (CRT)

    @crt.usdoj.gov> (b)(6), (7)(C) Subject: e: RE:

    Lets do Friday at 3 pm. Tell us where we should call, or I can send around a call in number.

    We also spoke to IRS Counsel late today re authorization. 1 will let you know when we hear back. Depending on their speed, we may ask for assistance.

    Obtained by Judicial Watch, Inc. via FOIA

  • From Sen To: Cc: Subject: RE:

    (b)(6), (7)(C) 0 PM

    (CRT) (b)(6), (7)(C)

    (b)(6), (7)(C)

    (b)(6), (7)(C) On Jun 12, 2013, at 5:49 PM, usdoj.gov> wrote:

    il(b)(6), (7)(C) and I are both available b/w 12 and 3 on Friday will sometime in that time frame work for you

    guys? can provide a conference line that we can call into.

    We are good with Wednesday let's book.

    Attached, please find a proffer letter and the Garrity waiver we discussed. Please call me with any questions. Apart from the paperwork though, could you please call me to discuss one or two logistical issues? Among them, as you can glean from the Garrity waiver, we would appreciate getting it executed and returned asap, prior to the proffer, so that we can review your client's prior statements before meeting witi We believe that will make the proffer more efficient for all us.

    (b)(6), (7)(C) Finally, my colleague in the Civil Rights Division, who will also be at the proffer session, is cc'd on this email.

    From: (b)(6), (7)(C) Sen WednesdayJune , To:

    (b)(6), (7)(C)

    Obtained by Judicial Watch, Inc. via FOIA

  • (b)(6), (7)(C) u jec

    Are we confirmed for Wed in Cincy? If so, we will book flights.

    (b)(6), (7)(C)

    (b)(6), (7)(C) This e-mail message is from the Law Offices of a law firm, and may contain legally privileged and/or confidential information. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

    IRS Circular 230 disclosure: Any tax advice contained in this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)

    Obtained by Judicial Watch, Inc. via FOIA

  • Bcc: Subject: Date: Attachments:

    RE: Received the documents Thu Jun 13 2013 17:55:52 EDT image001.jpg image002.png image003.png

    Yes. If for any reason you, guys are comfortably ready by 230,,drop us a line,

    From (b)(6), (7)(C) Se. IL 1111-Il To (b)(6), (7)(C) Cc (CRT) Subject: RE: Received the documents

    Can we do 245? I know I keep inching a bit later. I just want to make sure my 130 is over.

    (b)(6), (7)(C)

    This e-mail message is from the Law Offices oBM a law firm, and may contain legally

    (b)(6), (7)(C)

    Obtained by Judicial Watch, Inc. via FOIA

  • privileged and/or confidential information. If the reader of this message is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

    IRS Circular 230 disclosure: Any tax advice contained in this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)

    From: Se Is rs a une To: Cc: Subject: RE: Receive t e ocumen s

    usdoj.govi (b)(6), (7)(C)

    (CRT)

    Our filter team has the documents and I anticipate they will be forwarding them to us shortly.

    For our 2:30 call tomorrow, please use the below.

    Toll Free Dialing; (b)(6), (7)(C)

    Participants Passcode:

    (b)(6), (7)(C)

    From Sent: Thursday. June 13, 2013 5: To

    Subject: FW: Received the documents (b)(6), (7)(C)

    FYI

    (b)(6), (7)(C)

    Obtained by Judicial Watch, Inc. via FOIA

  • (b)(6), (7)(C)

    (b)(6), (7)(C) This e-mail message is from the Law Offices o a law firm, and may contain legally privileged and/or confidential information, If the sage is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message in error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

    IRS Circular 230 disclosure: Any tax advice contained in this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)

    (b)(6), (7)(C) From tigta.treas.gov] Sent: Thursday, June 13, 2U13 b:2b To: (b)(6), (7)(C) Subject: Received the documents

    (b)(6), (7)(C) received the documents and was able to open the file without any difficulty.

    Thanks,

    (b)(6), (7)(C)

    Obtained by Judicial Watch, Inc. via FOIA

  • (b)(6), (7)(C)

    Operations Division

    (b)(6), (7)(C)

    Obtained by Judicial Watch, Inc. via FOIA

  • From:

    To:

    Cc: Bcc: Subject: Date: Attachments:

    RE: garrity Mon Jun 17 2013 13:46:48 EDT image001.jpg image002.png image003.png

    From Sent: Monday, June 17, 2013 1:12 PM To

    Subject: garrity

    RT) (b)(6), (7)(C)

    (b)(6), (7)(C)

    Thank you. I will get you the address this afternoon. Yes 10am it is.

    (b)(6), (7)(C)

    See inserted Garrity waiver.

    Do you have the exact address of where we are meeting on Wed? Can we do 10 am?

    Please let me know if you have any other thoughts or questions after our call last week.

    (b)(6), (7)(C)

    Obtained by Judicial Watch, Inc. via FOIA

  • (b)(6), (7)(C)

    (b)(6), (7)(C) This e-mail message is from the Law Offices of a law firm, and may contain legally privileged and/or confidential information. If the sage is not the intended recipient, or the employee or agent responsible for delivering the message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this e-mail message is strictly prohibited. If you have received this message In error, please notify the sender immediately and delete this e-mail message and any attachments from your computer without retaining a copy.

    IRS Circular 230 disclosure: Any tax advice contained in this communication (including any attachments or enclosures) was not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication. (The foregoing disclaimer has been affixed pursuant to U.S. Treasury regulations governing tax practitioners.)

    Obtained by Judicial Watch, Inc. via FOIA

  • P. 02 (b)(6), (7)(C)

    (b)(6), (7)(C) COILSENI' AND WAIVER FORM am an employee of the IRS. I understand that there is a

    Department of Justice criminal investigation related to public allegations that IRS OnCial$ unlawfully

    discriminated against applicants for tax-exempt status. I understand that statements I have made in

    connection with my IRS employment, if induced by threat of teMilnation or other significant adverse

    employment consequence, may not be used against me in any criminal investigation or proceeding

    under the principles announced in. Garrity v, New Jer4ty, 385 il.S. 493 (1967).

    I have made statements on dates prior to this Consent and Waiver Form to IRS personnel.

    including TIGTA agents and supervisory personnel, and to the U.S. Congress or its agents, which

    relate to the matters under investigation (hereinafter "my prior staternents). I hereby acknowledge

    that my prior statements were made voluntarily and were not induced by threat of termination or other

    significant adverse employment consequence. Moreover, I waive any claims I may otherwise have

    under Garrity regarding my prior statements, including any argument that my prior statements (or any

    evidence derived from my prior statements) cannot be used against me in any criminal investigation or

    proceeding. I voluntarily consent to all fifty prior statements being furnished to special agents of the

    FBI and TIGIA, as well as attorneys from the Department oflustice, to be used for any reason relevant

    to the pending criminal investigation and any future criminal proceeding.

    By my signature below, in consultation with my attorney, Thereby voluntarily, knowingly. and

    intelligently give the above described consent and waive any rights I may have under Garrity related to

    Printed Name (7)(C)

    -2,a5 Date

    Attorney Name Attorney Sipature

    Date

    lUINL

    Obtained by Judicial Watch, Inc. via FOIA

  • (b)(6), (7)(C)

    CRT)

  • CONSENT AND WAIVER FORM

    , am an employee of the IRS. I understand that there is a

    Department of Justice criminal investigation related to public allegations that IRS officials unlawfully

    discriminated against applicants for tax-exempt status. I understand that statements I have made in

    connection with my IRS employment, if induced by threat of termination or other significant adverse

    employment consequence, may not be used against me in any criminal investigation or proceeding

    under the principles announced in Garrity v. New Jersey, 385 U.S. 493 (1967).

    I have made statements on dates prior to this Consent and Waiver Form to IRS personnel,

    including TIGTA agents and supervisory personnel, which relate to the matters under investigation

    (hereinafter "my prior statements"). I hereby acknowledge that my prior statements were made

    voluntarily and were not induced by threat of termination or other significant adverse employment

    consequence. Moreover, I waive any claims I may otherwise have under Garrity regarding my prior

    statements, including any argument that my prior statements (or any evidence derived from my prior

    statements) cannot be used against me in any criminal investigation or proceeding. I voluntarily

    consent to all of my prior statements being furnished to special agents of the FBI and TIGTA, as well

    as attorneys from the Department of Justice, to be used for any reason relevant to the pending criminal

    investigation and any future criminal proceeding.

    By my signature below, in consultation with my attorney, Thereby voluntarily, knowingly, and

    intelligently give the above described consent and waive any rights I may have under Garrity related to

    my prior statements.

    Signature Date Printed Name

    Attorney Signature Date Attorney Name

    Obtained by Judicial Watch, Inc. via FOIA

  • PROFFER AGREEMENT (b)(6), (7)(C)

    The United States of America, represented by its undersigned attorney, an

    enter into this proffer agreement with respect to a proffer to be made b o agents and

    owledge about matters that are the subject attorneys of the United States concerning

    of the instant criminal investigation. (b)(6), (7)(C)

    ill answer honestly, truthfully and completely all questions posed to

    By agents and attorneys of the United States. (b)(6), (7)(C) 2. By discussing these matters and by acceptin does not intend in any way to agree to, or represent that it will, confer immunity upon

    (b)(6), (7)(C) for any possible federal criminal acts committed by nor has the United States made any

    representation or agreement about the disposition of any federal criminal charges which might be

    filed against!. (b)(6), (7)(C) (b)(6), (7)(C) 3. Should any prosecution be brought against iy the United States, the

    United States will not offer in evidence in its case-in-chief against or at sentencing of

    any statements made b (b)(6), (7)(C)

    prosecution for false statements, obstruction of justice in the current investigation, or perjury, or as (b)(6), (7)(C)

    noted in paragraph 5.

    4. The United States can use information derived from statements b

    the proffer agreement directly or indirectly for the purpose of obtaining leads to other evidence,

    which evidence may be used by the United States _against in any prosecution of (b)(6), (7)(C) 5. Should any prosecution of be undertaken, the United States may use

    (b)(6), (7)(C) (b)(6), (7)(C) statements as substantive evidence for the purpose of cross-examination of her should testify at any phase of the case, including motions, trial, or sentencing. The United States

    1.

    (b)(6), (7)(C) roffer, the United States

    pursuant to this proffer agreement, except in a

    Obtained by Judicial Watch, Inc. via FOIA

  • II(b)(6), (7)(C)

    may also us statements as substantive evidence to oppose any motions or to rebut

    any evidence, factual assertions or arguments offered by or onbehalfot it any pretrial,

    trial or sentencing phase. (b)(6), (7)(C) 6. The provisions of Rule 410 of the Federal Rules of Evidence and Rule 11(f) of the

    Federal Rules of Criminal Procedure do not apply to any statements made by or any

    evidence derived from those statements, an aives any right to challenge the (b)(6), (7)(C) admissibility of such evidence under either of these rules.

    Dated:

    FOR THE UNITED STATES

    (b)(6), (7)(C) Senior Legal Counsel/Trial Attorney U.S. Depat tment of Justice

    FOR THE WITNESS:

    itness

    ttomey

    (b)(6), (7)(C)

    (7)(C)

    Obtained by Judicial Watch, Inc. via FOIA

  • usdoj.gov> wrote:

    (b)(6), (7)(C)

    Su ec ro er V a ena

    From: To: (b)(6), (7)(C)

    Cc: crtusdoj.gov bittittlej:gOV>-aswdlaw.com>

    (b)(6), (7)(C) Bcc: Subject: Date: Attachments;

    Re; Proffer Material Wed Jul 10 2013 16:05;58 EDT

    Yes we can accommodate. No worries.

    Sent from my iPhone - please excuse any spelling errors

    On Jul 10, 2013, at 4:03 PM,

    (b)(6), (7)(C) We don't want to overwhelm your conference room, but we intend to bring 5 folks tomorrow; two DOJ attorneys, two FBI agents, and a TIGTA agent Can you accommodate us? Don't worry - this will not be a scatter shot interview; having our team all there will actually make this more efficient

    From: Sent: Monda To: Cc: corn Subjec

    (b)(6), (7)(C) , July 08, 2013 09;59 AM Eastern Standard Time

    crt. usdoj.gov' asw aw.com>

    ffer Material (b)(6), (7)(C) crtusdaj.gov>;

    (b)(6), (7)(C)

    No worries on getting back to us. In transit; will be in touch this afternoon.

    FraniMilillOPPII 13 09: as ern an Pard(Tbim)(e6), (7)(C) crt.usdoj.gov>; (b)(6), (7)(C)

    (b)(6), (7)(C) Tardily getting back to you re the proffer agreement in anticipation of Thurs proffer. Looks fine to me w the exception if the provision re using the statements as substantive evidence. That differs from the same provision of the standard proffer agreement as issues by the local US Attys offices, which limit use to impeachment purposes. Would you consider that alteration?

    Obtained by Judicial Watch, Inc. via FOIA

  • (b)(6), (7)(C) Sent from my iPhone - please excuse any spelling errors

    On Jun 20, 2013, at 7:48 PM, usdoLgov> wrote:

    (b)(6), (7)(C) (b)(6), (7)(C)

    Pleasure speaking w partner on this case,

    (look forward to working with you on this matter. I cc'd my of DOJ's Civil Rights Section on this email.

    (b)(6), (7)(C) Per our conversation, attached is a standard proffer agreement and the waiver/consent we discussed. Once you have had an opportunity to review them, please feel free to contact me so we can discuss whether we can schedule a meeting with you and your client.

    (b)(6), (7)(C)

    Trial Attorney

    Public Integrity Section

    Criminal Division

    United States Department of Justice

    1400 New York Ave, NW, 12th Floor

    Washington, D.C. 20005

    (b)(6), (7)(C)

    CONFIDENTIAL WARNING

    This email message, together with any attachments, is intended only for the

    Obtained by Judicial Watch, Inc. via FOIA

  • personal and confidential use of the recipient(s) named above. This message may be an attorney-client communication and as such is privileged and

    confidential.

    If you are not the intended recipient, you are hereby notified that you have

    received this document in error and that any review, dissemination,

    distribution, or copying of this message is strictly prohibited. If you have

    received this message in error, please notify us immediately by telephone

    1.11.0r by return email and delete this message, along with any (b)(6), (7)(C)

    attachments, from your computer.

    Thank You

    CONFIDENTIAL WARNING

    This email message, together with any attachments, is intended only for the

    personal and confidential use of the recipient(s) named above. This message may be an attorney-client communication and as such is privileged and

    confidential.

    If you are not the intended recipient, you are hereby notified that you have

    received this document in error and that any review, dissemination,

    distribution, or copying of this message is strictly prohibited. If you have

    received this message in error, please notify us immediately by telephone

    or by return email and delete this message, along with any (b)(6), (7)(C)

    attachments, from your computer.

    Thank You

    Obtained by Judicial Watch, Inc. via FOIA

  • (b)(6), (7)(C)

    bit usdbj:gov>;' tigta.treas.gov>

    From: To:

    Cc:

    Bcc: Subject: Date: Attachments:

    Re ocuments Fri Jul 12 2013 08:03:14 EDT

    Will get on it. Thank you (b)(6), (7)(C) Sent from my iPhone - please excuse any spelling errors

    On Jul 12, 2013, at 6:06 AM,

    (b)(6), (7)(C) usdoj.gov> wrote:

    Thank you again for meeting with us yesterday. I write to follow up on the two document related issues we discussed.

    (b)(6), (7)(C) '

    appreciate receiving the time line related to the "TAG spreadsheet" and "BOLO" that repared. As we stated, that timeline will be covered by the proffer agreement she

    executedyesterday. (I will scan and email you a copy of the proffer agreement when I return to Washington.)

    (b)(6), (7)(C) (b)(6), (7)(C)

    we would also appreciate obtaining the email communications that you obtained from pertaining to the 501(c)-application issues we discussed yesterday, i.e., the public allegations

    that the IRS "targeted" certain groups based on their political viewpoints, in particular groups associated with the 'Tea Party." As I explained yesterday, due to the filter procedures we have in place, could you please divide the communications into two groups, those dated before and those dated on or after March 1, 2012? To the extent practical, the emails dated on or after March 1, 2012, should be placed in a sealed envelope or otherwise clearly separated from the first batch (i.e., if they are scanned and emailed, please do so in separate files). To the extent any of these applications contain taxpayer information, return information, and/or taxpayer return information, the Department of Justice and the FBI have referral authority under 18 U.S.C. 6103(h) to view thistion by virtue of our participation in a joint investigation with TIGTA. I have cc'd T1GTA SA who was present at the meeting yesterday and confirmed this orally, to further confirm it by way of this writing. Please let us know if you have any questions concerning that. (b)(6), (7)(C)

    We are happy to receive the documents via email or hard copy whatever is easiest for you. If you

    Obtained by Judicial Watch, Inc. via FOIA

  • prefer to send the documents by email, please encrypt them to the extent they contain information covered by 6103 (this function is available on PDF); if you prefer to provide them by hard copy, please let me us know that and we can make arrangements to pick them up.

    Thank you again for your cooperation in this matter we appreciate it.

    (b)(6), (7)(C) Trial Attorney

    Public Integrity Section

    Criminal Division

    United States Department of Justice

    1400 New York Ave, NW, 12th Floor

    Washington, D.C. 20005

    (b)(6), (7)(C)

    CONFIDENTIAL WARNING

    This email message, together with any attachments, is intended only for the

    personal and confidential use of the recipient(s) named above. This message may be an attorney-client communication and as such is privileged and

    confidential.

    If you are not the intended recipient, you are hereby notified that you have

    received this document in error and that any review, dissemination,

    distribution, or copying of this message is strictly prohibited. If you have

    received this message in error, please notify us immediately by telephone

    11.111or by return email and delete this message, along with any

    (b)(6), (7)(C)

    Obtained by Judicial Watch, Inc. via FOIA

  • '. --. I

    attachments, from your computer.

    Thank You

    Obtained by Judicial Watch, Inc. via FOIA

  • From: To: (b)(6), (7)(C) Cc:

    Bcc: Subject: Date: Attachments:

    rt. us. oj.gov>; ig a. reas.gov ti ta.treas. ov>

    (b) Documents 15:12 EDT

    Docs (after 3-1-12) Provided to TIGTA.PDF Does (prior to 3-1-12) Provided to TIGTA.PDF

    (b)(6), (7)(C) As we discussed, I am sending you two attachments. One is the emails from before 3/1/12 and one is after. Please be aware though that in organizing by date we went with the most recent date on the email chain, so something that was forwarded or replied to after 3/1/12 may still have emails further back in the chain that pre-date 3/1/12. Let me know if you have any questions or have any trouble with the attachments.

    (b)(6), (7)(C) From usdoj.gov] Sent: Friday, July 12, 2013 6:05 AM (b)(6), (7)(C) To Cc: CRT); tigta.treas.gov Subject ocumen s

    (b)(6), (7)(C)

    Thank you again for meeting with us yesterday. I write to follow up on the two document related issues we discussed.

    (b)(6), (7)(C) d appreciate receiving the time line related to the "TAG spreadsheet" and "BOLO" that repared. As we stated, that timeline will be covered by the proffer agreement she

    executed yesterday. (I will scan and email you a copy of the proffer agreement when I return to Washington.)

    (b)(6), (7)(C) Second we would also appreciate obtaining the email communications that you obtained from

    pertaining to the 501(c)-application issues we discussed yesterday, i.e., the public allegations

    (b)(6), (7)(C)

    Obtained by Judicial Watch, Inc. via FOIA

  • that the IRS "targeted" certain groups based on their political viewpoints, in particular groups associated with the "Tea Party." As I explained yesterday, due to the filter procedures we have in place, could you please divide the communications into two groups, those dated before and those dated on or after March 1, 2012? To the extent practical, the emails dated on or after March 1, 2012, should be placed in a sealed envelope or otherwise clearly separated from the first batch (i.e., if they are scanned and emailed, please do so in separate files). To the extent any of these applications contain taxpayer information, return information, and/or taxpayer return information, the Department of Justice and the FBI have referral authority under 18 U.S.C. 6103(h) to vie" fhk.rfr,rrntion by virtue of our participation in a joint investigation with TIGTA. I have cc'd TIGTA S ho was present at the meeting yesterday and confirmed this orally, to further confirm it by way ot this writing. Please let us know if you have any questions concerning that. (b)(6), (7)(C)

    We are happy to receive the documents via email or hard copy whatever is easiest for you. If you prefer to send the documents by email, please encrypt them to the extent they contain information covered by 6103 (this function is available on PDF); if you prefer to provide them by hard copy, please let me us know that and we can make arrangements to pick them up.

    Thank you again for your cooperation in this matter we appreciate it.

    (b)(6), (7)(C)

    Trial Attorney

    Public Integrity Section

    Criminal Division

    United States Department of Justice

    1400 New York Ave, NW, 12th Floor

    Washington, D.C. 20005

    (b)(6), (7)(C)

    CONFIDENTIAL WARNING

    This email message, together with any attachments, is intended only for the

    personal and confidential use of the recipient(s) named above. This message may be an attorney-client communication and as such is privileged and

    Obtained by Judicial Watch, Inc. via FOIA

  • confidential.

    If you are not the intended recipient, you are hereby notified that you have

    received this document in error and that any review, dissemination,

    distribution, or copying of this message is strictly prohibited. If you have

    received this message in error, please notify us immediately by telephone (b)(6), (7)(C)

    or by return email and delete this message, along with any

    attachments, from your computer.

    Thank You

    Obtained by Judicial Watch, Inc. via FOIA