url=’http://legalbearsblog.com/2009/03/what-is-going-on-behind-the-scenes-on-irs-foia-requests/’; Internal Revenue Manual 11.3.13.2 (10-26-2007) Authority 1. The Director, Governmental Liaison and Disclosure, and his/her delegate, have authority to make FOIA determinations concerning records under their jurisdiction. 2. Officials who make FOIA determinations must request the recommendation of the function(s) having primary interest or issuing authority for the record(s) unless the same or substantially [...]