http://www4.law.cornell.edu/uscode/unframed/5/551.html
Sec. 551. Definitions
For the purpose of this subchapter -
(1) ''agency'' means each authority of the
Government of the United States, whether or not it is within or subject to review by another agency, but does not include - (A) the Congress; (B) the courts of the United States; (C) the governments of the territories or possessions of the United States; (D) the government of the District of Columbia; <---!!!
IRS is not an "agency" either and, therefore, FOIA is not appropriate for them to answer.
The implications are far-reaching; so, we have petitioned a California federal court for declaratory relief on this important question. We have asked a USDC judge to rule that IRS is not an "agency", as that term is defined in the FOIA, i.e. 5 U.S.C. 551.
We argue they DO answer FOIA's, to maintain the lie that they are really a bureau within the U.S. Department of the Treasury. For example, we have now received certified copies of Form 61 Appointment Affidavits from IRS disclosure officers!
So, we DON'T get Form 61's for DOJ attorneys, who SHOULD have them; and we DO get Form 61's for IRS employees, who should NOT have them.
This world of ours is upside down, yes? :)
Ah, but you already knew that, didn't you? 8-)
Along these same lines, IRS employees should NOT be executing Form 61 Appointment Affidavits either; such affidavits are counterfeits, once it is shown that IRS is not U.S. Treasury; is domiciled in Puerto Rico; and, therefore, is not, and cannot be, an "agency".
The IRS is Trust #62 in Puerto Rico, and the exclusion of the governments of territories and possessions supra, drives another BIG nail in their coffin.