Correspondence with the European Union re: FATCA & Taxation of non-resident US Persons

Nicholas Lee filed this request with the Internal Revenue Service of the United States of America.


From: Nicholas Lee

To Whom It May Concern:

Pursuant to the Freedom of Information Act, I hereby request the following records:

To whom it may concern,

I am requesting access to all documents and correspondence relating to or exchanged with the European Union and its 27 Member States that discuss the Foreign Account Tax Compliance Act (FATCA), the FATCA Inter-Governmental Agreements (FATCA-IGAs), and the topic of taxation of non-resident US Persons. For reference, the EU member states are Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.

To constrain the scope of the search, responsive documents should use the following search timeframes: [June through September 2021, All of 2021, All of 2020, and All of 2019].

The requested documents will be made available to the general public, and this request is not being made for commercial purposes.

In the event that there are fees, I would be grateful if you would inform me of the total charges in advance of fulfilling my request. I would prefer the request filled electronically, by e-mail attachment if available or CD-ROM if not.

Thank you in advance for your anticipated cooperation in this matter. I look forward to receiving your response to this request within 20 business days, as the statute requires.


Nicholas Lee

From: Internal Revenue Service

Dear Nicholas Lee;

Please find the attached interim response for your review.


Francisca Eyetsemitan,
Government Information Specialist - Disclosure Tax Law Specialist
Disclosure West (OS:P:GLDS:D:W:DO13)
Privacy, Governmental Liaison and Disclosure
ID # 1000591343
Ph: (617) 316-2271
TOD: Monday-Friday 7:00am-3:30pm EST.

From: Internal Revenue Service

The request has been rejected by the agency.