Release of Information
Last updated: January 2025
Last updated: January 2025
The Department of Labor's (DOL) Office of Public Affairs (OPA) writes all news releases. Regional OPA staff will prepare news releases for decentralized litigation with the respective Regional Office (RO) and the Regional Solicitor's Office (RSOL) or Plan Benefit Security Division (PBSD). ROs are responsible for forwarding copies of the relevant court documents and the issued news release to the National Office. OPA staff will handle follow-up inquiries on news releases.
ROs are responsible for coordinating the release of information concerning criminal prosecutions with the U.S. Attorney's Office(s) (USAO) in their jurisdiction. EBSA may work with OPA to prepare a news release on a criminal investigation when the prosecutor does not issue a press release or if EBSA believes a press release is appropriate. In these instances, OPA may coordinate with the prosecutor’s office.
Release of Information Pursuant to Subpoena.
The DOL's regulations set forth at 29 CFR Part 2, Subpart C concern responses to subpoenas, orders, or other demands which call for the production or disclosure of material contained in DOL files, or information relating to material contained in such files, in connection with proceedings to which the DOL is not a party. An employee who receives a subpoena to produce material or disclose information must immediately notify RSOL or PBSD, as appropriate, by forwarding a copy of the subpoena, order, or other demand calling for the production or disclosure of material for evaluation. In addition, the RO should notify Office of Enforcement (OE) when it receives a third-party subpoena.
Investigators/Auditors shall not comply with a subpoena except upon approval by the Deputy Solicitor of Labor. Even in the face of a court order directing immediate compliance with a subpoena, there is no disclosure of information without authorization from the Deputy Solicitor of Labor. RSOL or PBSD will represent any employee ordered by a court to comply with a subpoena.
The Freedom of Information Act (FOIA), 5 U.S.C. Section 552, requires federal agencies to make records promptly available to any person whose request reasonably describes the records sought and who complies with procedures for making such requests. DOL regulations on FOIA are at 29 C.F.R. Part 70.
Generally, an agency must respond to a request within 20 business days. If an agency cannot respond within 20 business days, the agency should get an extension of the deadline from the requester by phone, then confirm in writing.
Federal agencies are not required to disclose material that falls within the nine exemptions set forth in FOIA. These exemptions are for material concerning:
Exemptions 4 through 8 are the most relevant to Investigators/Auditors. See paragraph 5 for a discussion on the exemption dealing with information from financial regulatory agencies.
By Executive Order 12600 and DOL regulations at 29 CFR 70.26, Exemption 4 of the FOIA establishes procedures required before deciding to release certain categories of records. When the DOL receives a claim of confidential commercial information from a party providing information to the DOL, the RO must include a copy of the request in the case file. In addition, the RO should forward a copy of the request to OE.
The DOL should coordinate with RSOL or PBSD when responding to FOIA requests involving information protected by Exemption 4.
The Right to Financial Privacy Act (RFPA), 12 U.S.C. Section 3401 et seq., prohibits any agency or department of the United States from obtaining financial records of a customer from a financial institution unless the records are reasonably described, and the disclosure is authorized by the customer, or the records are disclosed in response to an administrative subpoena that meets specific requirements as set forth in the RFPA. (See the EM section on Subpoenas for additional information.)
Once a government agency obtains such financial information, it may transfer the financial records to another federal agency only if an official of the transferring agency certifies in writing that there is reason to believe that the records are relevant to a legitimate law enforcement inquiry of the receiving agency. In addition, within 14 days after any transfer, the agency must notify the customer of the transfer unless the government has obtained a court order delaying notice. See Figure 2 for a model notice letter.
Transfer restrictions do not apply to intra-departmental transfers or to transfers from state or local government agencies to federal agencies or from federal to state agencies.
Access to FTI must be strictly on a need-to-know basis. A variety of internal safeguards can accomplish restricted access, including:
Employees must maintain all FTI in accordance with the procedures set forth in the EM sections on Relationship with IRS and Collection and Preservation of Evidence.
After using FTI, ROs should either return the FTI (including any copies made) to the IRS office from where it was originally obtained or destroy the information by burning, mulching, pulping, shredding, or disintegrating.
These safeguards do not apply to any FTI disclosed in the course of any judicial or administrative proceeding and made a part of the public record.
Health Insurance Portability and Accountability Act (HIPAA).
The HIPAA Privacy Rule, 42 C.F.R. part 2, and associated regulations preserve the confidentiality of health records that contain Protected Health Information (PHI) while allowing access for legitimate law enforcement activities. Title 42 Information is PHI that is specific to patient records regarding substance use disorders (SUD).
Because there are certain requirements about how EBSA requests, maintains, retains, and destroys these records, documents obtained with PHI should be segregated from other documents produced during the investigation and labeled as containing PHI. Title 42 Information must be clearly marked as containing Title 42 Information and must be maintained separately from other PHI.
EBSA may only disclose PHI to the lawful holder from which EBSA obtained the information and use it only for an audit or evaluation purposes or to investigate or prosecute criminal or other activities authorized by a court order.
Investigators/Auditors and EBSA staff handling PHI will follow EBSA policies and procedures.
Release of Documents to Other Government Agencies or Other Entities.
At times, another government agency may request documents from EBSA. If there is a Memorandum of Understanding (MOU) with that agency, EBSA employees should follow the procedures identified in the MOU. If there is no MOU, the other agency should submit an access request letter to EBSA. If appropriate, the agency and EBSA should consider entering into a MOU or execute a common interest agreement.
EBSA may also enter into common interest agreements with other entities. The common interest agreements are limited to specific cases or issues.
ROs must consult with OE and obtain approval prior to entering into any MOU or common interest agreement. All MOUs and common interest agreements must be vetted and approved by PBSD in accordance with EBSA policy and procedures.
See the EM section on Relationship with Federal Financial Agencies, Other Regulatory Agencies and Other Interest Parties for more information about entering into an MOU or common interest agreement.
Whoever, being an officer or employee of the United States or of any department or agency thereof, any person acting on behalf of the Federal Housing Finance Agency, or agent of the Department of Justice as defined in the Antitrust Civil Process Act (15 U.S.C. 1311-1314), or being an employee of a private sector organization who is or was assigned to an agency under chapter 37 of title 5, publishes, divulges, discloses, or makes known in any manner or to any extent not authorized by law any information coming to him in the course of his employment or official duties or by reason of any examination or investigation made by, or return, report or record made to or filed with, such department or agency or officer or employee thereof, which information concerns or relates to the trade secrets, processes, operations, style of work, or apparatus, or to the identity, confidential statistical data, amount or source of any income, profits, losses, or expenditures of any person, firm, partnership, corporation, or association; or permits any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; shall be fined under this title, or imprisoned not more than one year, or both; and shall be removed from office or employment.
Dear (Name of Customer):
Copies of, or information contained in, your financial records lawfully in the possession of the Employee Benefits Security Administration, U.S. Department of Labor, have been furnished to (Government Agency) pursuant to the Right to Financial Privacy Act of 1978 for the following purpose(s):
If you believe that this transfer has not been made to further a legitimate law enforcement inquiry, you may have legal rights under the Right to Financial Privacy Act of 1978 or the Privacy Act of 1974.
Sincerely,
Regional Director
Sec. 7213(a)(1) [Internal Revenue Code of 1986]
Federal employees and other persons -- It shall be unlawful for any officer or employee of the United States or any person described in section 6103(n) (or an officer or employee of any such person), or any former officer or employee, willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)). Any violation of this paragraph shall be a felony punishable upon conviction by a fine in an amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution, and if such offense is committed by any officer or employee of the United States, he shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.
Sec.7431(a)(1) [Internal Revenue Code of 1986]
Inspection or disclosure by employee of United States -- If any officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against the United States in a district court of the United States.
Internal Revenue Service Manager, EP Classification
31 Hopkins Plaza
Room 1550
Baltimore, MD 21201
RE: Name and address of plan
EIN/PN
EBSA Case No.
Dear :
In connection with the administration of Title I of the Employee Retirement Income Security Act of 1974 (ERISA), and a current investigation conducted by the Employee Benefits Security Administration (EBSA) it is requested that you make the documents listed in the attached available to this office, pursuant to section 6103(l)(2) of the Internal Revenue Code.
I would appreciate your furnishing the requested documents and, if necessary, discussing their contents with the following individuals of the Department of Labor (select as appropriate and state proper names):
Regional Director
Deputy Regional Director
District Supervisor
Supervisory Investigator
Investigator/Auditor
Director of Enforcement
Chief, Division of Field Operations and Support, Office of Enforcement
Chief, Division of Criminal Investigations, Office of Enforcement Investigator/Auditor
Solicitor
Associate Solicitor, Plan Benefits Security Division (PBSD)
Deputy Associate Solicitor, PBSD
Counsel for Regulations, PBSD
Counsel for General Litigation, PBSD
Counsel for Fiduciary Litigation, PBSD
Counsel for Appellate and/or RSOL Decentralized Litigation, PBSD
Staff Attorney, PBSD
Regional Solicitor Staff Attorney, RSOL
This information is necessary and is being requested for the purpose of the administration of Title I of ERISA. It is understood that the information furnished by the Internal Revenue Service will be used strictly in accordance with, and subject to the limitations of, the disclosure provisions of the Internal Revenue Code pertaining to confidentiality and taxpayer rights to privacy. The Department of Labor representatives are also aware of the penalty provisions of section 7213 of the Internal Revenue Code and section 1905 of Title 18 of the United States Code with respect to their use of this information.
Sincerely,
Regional Director/District Supervisor
cc: Director of Enforcement
At this time, a request is hereby made for IRS transcripts of the tax information/forms listed below.
Or
A request is hereby made for copies of the tax information/forms listed below. These copies are being requested rather than transcripts because of (Investigators/Auditors should enter court proceedings, other imminent events and related dates).
Taxpayer Name:
Taxpayer Address:
Taxpayer TIN (SSN or EIN):
Federal Tax Information/Form Requested:
Plan/Tax Year(s) Requested:
Taxpayer Name:
Taxpayer Address:
Taxpayer TIN (SSN or EIN):
Federal Tax Information/Form Requested:
Plan/Tax Year(s) Requested:
Taxpayer Name:
Taxpayer Address:
Taxpayer TIN (SSN or EIN):
Federal Tax Information/Form Requested:
Plan/Tax Year(s) Requested:
A request is hereby made for copies of the following reports and/or correspondences for the plan/sponsor/fiduciary listed below:
[Choose from below as applicable.] (Investigators/Auditors should provide as much detail as known, such as IRS agent name, and IRS division or group.)
[Complete the appropriate items below.]
Plan/Sponsor/Fiduciary Name:
Address:
Taxpayer TIN (SSN or EIN):
Plan/Tax Year(s) Requested (if known):
Plan/Sponsor/Fiduciary Name:
Address:
Taxpayer TIN (SSN or EIN):
Plan/Tax Year(s) Requested (if known):
Plan/Sponsor/Fiduciary Name:
Address:
Taxpayer TIN (SSN or EIN):
Plan/Tax Year(s) Requested (if known):
Plan/Sponsor/Fiduciary Name:
Address:
Taxpayer TIN (SSN or EIN):
Plan/Tax Year(s) Requested (if known):
Plan/Sponsor/Fiduciary Name:
Address:
Taxpayer TIN (SSN or EIN):
Plan/Tax Year(s) Requested (if known):