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Some of my IRS Lien Thumper and IRS Terminator customers have used the Freedom of Information Act request (FOIA) to request postal records respecting the Certified mailings of Notices of Lien required by 26 USC § 6320 and Final Notices of Intent to Levy required by 26 USC § 6330. Those requests are [...]

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 similar [...]