I’ve listed what FMS sent below; I haven’t had time to read it all yet. I will scan all the documents for distribution. I’m attaching a copy of my FOIA to FMS and the FMS response in PDF files.

Most of the agreements, etc., list authorities so we will have lots of stuff to track down.

Dan

Items received responsive to FMS FOIA request of July 23, 2003

 

1.      Treasury Directive 16-31, Collection and Deposit Activities of Federal Agencies: Designation of Depositaries, Fiscal Agents and Financial Agents. Delegation to Commissioner, Financial Management Service

2.      Attached to T.D. 16-31, a photocopy of 31 U.S.C. § 3301.

3.      Typewritten, unsigned paragraph, “Brief description of levy”. Among other things, notes that, “Then, FMS can reduce certain federal payments up to 15 percent…”

4.      Internal Revenue Service Interagency Agreement Between Federal Agencies, Agreement Number TIRNO-02-M-0004, Modification 0007, FY 2003, between the Internal Revenue Service and the Financial Management Service. Statutory authorization: Economy Act, 31 U.S.C. § 1535 & Tax Payer Relief Act of 1997, Pub. L. 105-34. Federal Payment Levy Program (FPLP). Agreement term through September 30, 2006. Includes several attachments & supplements for a total of 30 pages.

5.      Agreement among FMS, IRS, U.S. Department of Agriculture National Finance Center – Concerning disclosure of tax return information for testing the Federal Payment Levy Program of the Treasury Offset Program. Authorities include 26 U.S.C. § 6331(h) & 6103(n) and (k)(8). Six pages.

6.      Agreement among FMS, IRS & Department of the Interior. Same as previous. Seven pages.

7.      Agreement among FMS, IRS and the Social Security Administration. Same as previous. Nine pages.

8.      Addendum to Service Level Agreement, Administrative Offset of Title II Benefit Payments – FMS, IRS & Social Security Administration. Eight pages.

9.      FMS Memorandum of February 13, 2001. Federal Payment Levy Program; Designation of Employees Authorization to Disclose Tax Return Information to Representatives of the Taxpayer (Third-Party Disclosure). Total of 3 memoranda letters stapled together.

10.  Agreement among FMS, IRS and the San Francisco and Philadelphia Federal Reserve Banks. The banks are designated as operating as “Fiscal Agent” of the United States; responsible for maintaining the TOP computer system, including the tax refund offset and tax levy aspects of the system. Ten pages.

11.  Additional terms and conditions agreement concerning Agreement to Implement Payment Type(s) for the IRS/FMS Automated Continuous Tax Levy Program. Two pages.

12.  Agreement to Implement Payment Type(s) for the IRS/FMS Automated Continuous Tax Levy Program. IRS, FMS & United States Postal Service. Eight pages plus supplents.

13.  Agreement between FMS, IRS & Department of Defense Finance and Accounting Service. Twenty pages. Includes basic agreement & supplements.

14.  Amendment to Memorandum of Understanding between FMS & IRS concerning Tax Refund Offset Program with Treasury Offset Program.

15.  Agreement on merge of the Tax Refund Offset Program and the Treasury Offset Program, entered August 30, 1996, between FMS & IRS. Twelve pages.