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U.S. Department of Justice Tax Division Washington, D.C. 20533 December 20, 2024 DAH:CMB:DFITZGER FOIPA/TAX # 11894 Sent by E-Mail: norstarbluesky@gmail.com Mr. Chris Magis Nero 2120 East Broadway Boulevard Unit 108 Tucson, AZ 85719-5938 Dear Mr. Magis Nero: This responds to your Freedom of Information Act request dated November 26, 2024. The Tax Division's Freedom of Information Act (FOIA) and Privacy Act (PA) Unit received your request on November 26, 2024; it was perfected on November 26, 2024. We understand from your request that you seek the Oath of Office for the following District of Arizona Court judges: 1. Estrada, Hector C. : Magistrate Judge 2. Ferraro, D. Thomas : Magistrate Judge 3. Hinderaker, John C. : District Judge 4. Jorgenson, Cindy K. : District Judge 5. Macdonald, Bruce G. : Magistrate Judge 6. Marshall, Jacqueline J. : Magistrate Judge 7. Pyle, Charles R. : Magistrate Judge The Tax Division has determined that no page from its records is responsive to your request. The Tax Division’s chief activity is to represent the Internal Revenue Service in civil and criminal litigation. It also represents other Federal agencies that may have
Chris Magis Nero FOIPA/TAX # 11894 Sent by E-Mail: norstarbluesky@gmail.com Page 2 of 3 problems with state and local taxing authorities. Thus, the Tax Division maintains information mainly about civil and criminal tax litigation, either actual or contemplated. This information is stored in files that are indexed in central classification systems under the names of the individuals or entities who are parties to the litigation. In addition, the Tax Division maintains some information relating to various procedures and guidelines for processing tax cases, as well as files on its administrative functions. Your request seeks information that does not fall within the purview of the Tax Division; we note that you seek records about employees of the Judicial Branch of the federal government. Thus, the records you seek are not retrievable through the Tax Division's indices. The FOIA operation of the federal government is decentralized and each federal agency maintains and processes FOIA requests for its own records. If you are not satisfied with the Tax Division’s determination in response to this request, you may administratively appeal it by writing to the Director, Office of Information Policy (OIP), United States Department of Justice, 441 G Street, NW, 6th Floor, Washington, D.C. 20530. Alternatively, you may submit an appeal through OIP's FOIA STAR portal by creating an account following the instructions on OIP’s website: https://www.justice.gov/oip/submit-and-track-request-or-appeal. Your appeal must be postmarked or electronically transmitted within 90 days of the date of my determination of your request. If you submit your appeal by mail, both the letter and the envelope should be clearly marked "Freedom of Information Act Appeal."[1] Additionally, you may contact the Office of Government Information Services (OGIS) at the National Archives and Records Administration to inquire about the FOIA mediation services they offer. The contact information for OGIS is as follows: Office of Government Information Services, National Archives and Records Administration, 8601 [1] 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) (2006 & Supp. IV (2016)). This response is limited to records that are subject to the requirements of the FOIA. This is a standard notification that is given to all our requesters and should not be taken as an indication that excluded records do, or do not, exist.
Chris Magis Nero FOIPA/TAX # 11894 Sent by E-Mail: norstarbluesky@gmail.com Page 3 of 3 Adelphi Road-OGIS, College Park, Maryland 20740-6001, e-mail at ogis@nara.gov; telephone at 202-741-5770; toll free at 1-877-684-6448; or facsimile at 202-741-5769. Sincerely yours, Carmen M. Banerjee Senior Division Counsel for FOIA and PA Matters CARMEN BANERJEE Digitally signed by CARMEN BANERJEE Date: 2024.12.20 17:07:43 -05'00'