5 U.S.C.
552(a)(1)
Sec. 552. Public information; agency rules,
opinions, orders, records, and proceedings
(a) Each agency shall make available to the public
information as follows:
(1) Each agency shall separately state and currently
publish in the Federal Register for the guidance of
the public--
(A) descriptions of its central and field
organization and the established places at which,
the employees (and in the case of a uniformed
service, the members) from whom, and the
methods whereby, the public may obtain
information, make submittals or requests, or obtain
decisions;
(B) statements of the general course and method by
which its functions are channeled and determined,
including the nature and requirements of all formal
and informal procedures available;
Core IRS Documents Page 1 of 15
(C) rules of procedure,
descriptions of forms available or the places at
which forms may be obtained, and instructions as
to the scope and contents of all papers, reports, or
examinations;
(D) substantive rules of general applicability
adopted as authorized by law, and statements of
general policy or interpretations of general
applicability formulated and adopted by the agency;
and
(E) each amendment, revision, or repeal of the
foregoing.
Except to the extent that a person has actual and
timely notice of the terms thereof, a person may not
in any manner be required to resort to, or be
adversely affected by, a matter required to be
published in the Federal Register and not so
published. For the purpose of this paragraph, matter
reasonably available to the class of persons affected
thereby is deemed published in the Federal Register
when incorporated by reference therein with the
approval of the Director of the Federal Register.
 26 CFR § 601.101
Treas. Reg. Sec. 601.101
CODE OF FEDERAL REGULATIONS
TITLE 26--INTERNAL REVENUE
CHAPTER I--INTERNAL REVENUE SERVICE,
DEPARTMENT OF THE TREASURY
SUBCHAPTER H--INTERNAL REVENUE
PRACTICE
PART 601--STATEMENT OF PROCEDURAL
RULES
SUBPART A--GENERAL PROCEDURAL
RULES
Current through November 3, 2004; 69 FR 64134
Sec. 601.101 Introduction.
(a) General. The Internal Revenue Service is a
bureau of the Department of the Treasury under the
immediate direction of the Commissioner of
Internal Revenue. The Commissioner has general
superintendence of the assessment and collection of
all taxes imposed by any law providing internal
revenue. The Internal Revenue Service is the
agency by which these functions are performed.
Within an internal revenue district the internal
revenue laws are administered by a district director
of internal revenue. The Director, Foreign
Operations District, administers the internal revenue
laws applicable to taxpayers residing or doing
business abroad, foreign taxpayers deriving income
from sources within the United States, and
taxpayers who are required to withhold tax on
certain payments to nonresident aliens and foreign
corporations, provided the books and records of
those taxpayers are located outside the United
States. For purposes of these procedural rules any
reference to a district director or a district office
includes the Director, Foreign Operations District,
or the District Office, Foreign Operations District,
if appropriate. Generally, the procedural rules of the
Service are based on the Internal Revenue Code of
1939 and the Internal Revenue Code of 1954, and the
procedural rules in this part apply to the taxes
imposed by both Codes except to the extent
specifically stated or where the procedure under one
Code is incompatible with the procedure under the
other Code. Reference to sections of the Code are
references to the Internal Revenue Code of 1954,
unless otherwise expressly indicated.
Part 300-End) Parts 600 and 601) with respect to
such procedural rules. Subpart A provides a
descriptive statement of the general course and
method by which the Service's functions are
channeled and determined, insofar as such functions
relate generally to the assessment, collection, and
enforcement of internal revenue taxes. Certain
provisions special to particular taxes are separately
described in Subpart D of this part. Conference and
practice requirements of the Internal Revenue Service
are contained in Subpart E of this part. Specific
matters not generally involved in the assessment,
collection, and enforcement functions are separately
described in Subpart B of this part. A description of
the rule making functions of the Department of the
Treasury with respect to internal revenue tax
matters is contained in Subpart F of this part.
Subpart G of this part relates to matters of official
record in the Internal Revenue Service and the extent
to which records and documents are subject to
publication or open to public inspection. This part
does not contain a detailed discussion of the
substantive provisions pertaining to any particular tax
or the procedures relating thereto, and for such
information it is necessary that reference be made to
the applicable provisions of law and the regulations
promulgated thereunder. The regulations relating to
the taxes administered by the Service are contained
in Title 26 of the Code of Federal Regulations.
[37 FR 1016, Jan. 21, 1972, as amended at 38 FR
4955, Feb. 23, 1973; 41 FR 20880, May 21, 1976;
45 FR 7251, Feb. 1, 1980; 49 FR 36498, Sept. 18,
1984; T.D. 8685, 61 FR 58008, Nov. 12, 1996]

(b) Scope. This part sets forth the procedural rules

of the Internal Revenue Service respecting all taxes
administered by the Service, and supersedes the
previously published statement (26 CFR (1949 ed.,

Core IRS Documents Page 2 of 15

 26 CFR § 601.702(a) - ONLY
Treas. Reg. Sec. 601.702
CODE OF FEDERAL REGULATIONS
TITLE 26--INTERNAL REVENUE
CHAPTER I--INTERNAL REVENUE SERVICE,
DEPARTMENT OF THE TREASURY
SUBCHAPTER H--INTERNAL REVENUE
PRACTICE
PART 601--STATEMENT OF PROCEDURAL
RULES
SUBPART G--RECORDS (NOTE)
Current through November 3, 2004; 69 FR 64134
Sec 601.702 Publication, public inspection, and
specific requests for records.
(a) Publication in the Federal Register--(1)
Requirement. (i) Subject to the application of the
exemptions and exclusions described in the Freedom
of Information Act, 5 U.S.C. 552(b) and (c), and
subject to the limitations provided in paragraph (a)(2)
of this section, the IRS is required under 5 U.S.C.
552(a)(1), to state separately and publish currently in
the Federal Register for the guidance of the public the
following information--
(A) Descriptions of its central and field organization
and the established places at which, the persons from
whom, and the methods whereby, the public may
obtain information, make submittals or requests, or
obtain decisions, from the IRS;
(B) Statement of the general course and method by
which its functions are channeled and determined,
including the nature and requirements of all formal
and informal procedures which are available;
(C) Rules of procedure, descriptions of forms
available or the places at which forms may be
obtained, and instructions as to the scope and
contents of all papers, reports, or examinations;
(D) Substantive rules of general applicability
adopted as authorized by law, and statements of
general policy or interpretations of general
applicability formulated and adopted by the IRS; and
(E) Each amendment, revision, or repeal of matters
referred to in paragraphs (a)(1)(i)(A) through (D) of
this section.
(ii) Pursuant to the foregoing requirements, the
Commissioner publishes in the Federal Register from
time to time a statement, which is not codified in this
chapter, on the organization and functions of the IRS,
Core IRS Documents Page 3 of 15
and such amendments as are needed to keep the
statement on a current basis. In addition, there are
published in the Federal Register the rules set forth
in this part 601 (Statement of Procedural Rules),
such as those in paragraph E of this section, relating
to conference and practice requirements of the IRS;
the regulations in part 301 of this chapter
(Procedure and Administration Regulations); and
the various substantive regulations under the
Internal Revenue Code of 1986, such as the
regulations in part 1 of this chapter (Income Tax
Regulations), in part 20 of this chapter (Estate Tax
Regulations), and in part 31 of this chapter
(Employment Tax Regulations).
(2) Limitations--(i) Incorporation by reference in the
Federal Register. Matter which is reasonably
available to the class of persons affected thereby,
whether in a private or public publication, shall be
deemed published in the Federal Register for
purposes of paragraph (a)(1) of this section when it is
incorporated by reference therein with the approval
of the Director of the Office of the Federal Register.
The matter which is incorporated by reference must
be set forth in the private or public publication
substantially in its entirety and not merely
summarized or printed as a synopsis. Matter, the
location and scope of which are familiar to only a
few persons having a special working knowledge of
the activities of the IRS, may not be incorporated in
the Federal Register by reference. Matter may be
incorporated by reference in the Federal Register
only pursuant to the provisions of 5 U.S.C. 552(a)(1)
and 1 CFR part 20.
(ii) Effect of failure to publish. Except to the extent
that a person has actual and timely notice of the terms
of any matter referred to in paragraph (a)(1) of this
section which is required to be published in the
Federal Register, such person is not required in any
manner to resort to, or be adversely affected by, such
matter if it is not so published or is not incorporated
by reference therein pursuant to paragraph (a)(2)(i) of
this section. Thus, for example, any such matter
which imposes an obligation and which is not so
published or incorporated by reference shall not
adversely change or affect a person's rights.
 5 U.S.C. Sec. 701. Application; definitions

(a) This chapter applies, according to the provisions thereof, except to the extent that--

(1) statutes preclude judicial review; or

(2) agency action is committed to agency discretion by law.

(b) For the purpose of this chapter--

(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;

(E) agencies composed of representatives of the parties or of representatives of organizations of the parties to
the disputes determined by them;

(F) courts martial and military commissions;

(G) military authority exercised in the field in time of war or in occupied territory; or

(H) functions conferred by sections 1738, 1739, 1743, and 1744 of title 12; chapter 2 of title 41; subchapter II
of chapter 471 of title 49; or sections 1884, 1891-1902, and former section 1641(b)(2), of title 50, appendix;
and

(2) "person", "rule", "order", "license", "sanction", "relief", and "agency action" have
the meanings given them by section 551 of this title.

Effective: [See Text Amendments]

Sec. 702. Right of review

Core IRS Documents Page 4 of 15

 A person suffering legal wrong because of agency action, or adversely affected or aggrieved by agency action
within the meaning of a relevant statute, is entitled to judicial review thereof. An action in a court of the
United States seeking relief other than money damages and stating a claim that an agency or an officer or
employee thereof acted or failed to act in an official capacity or under color of legal authority shall not be
dismissed nor relief therein be denied on the ground that it is against the United States or that the United
States is an indispensable party. The United States may be named as a defendant in any such action, and a
judgment or decree may be entered against the United States: Provided, That any mandatory or injunctive
decree shall specify the Federal officer or officers (by name or by title), and their successors in office,
personally responsible for compliance. Nothing herein (1) affects other limitations on judicial review or the
power or duty of the court to dismiss any action or deny relief on any other appropriate legal or equitable
ground; or (2) confers authority to grant relief if any other statute that grants consent to suit expressly or
impliedly forbids the relief which is sought.

Effective: [See Text Amendments]

Sec. 703. Form and venue of proceeding

The form of proceeding for judicial review is the special statutory review proceeding
relevant to the subject matter in a court specified by statute or, in the absence or inadequacy thereof, any
applicable form of legal action, including actions for declaratory judgments or writs of prohibitory or mandatory
injunction or habeas corpus, in a court of competent jurisdiction. If no special statutory review proceeding is
applicable, the action for judicial review may be brought against the United States, the agency by its official title,
or the appropriate officer. Except to the extent that prior, adequate, and exclusive opportunity for judicial review
is provided by law, agency action is subject to judicial review in civil or criminal proceedings for judicial
enforcement.
Effective: [See Text Amendments]

Sec. 704. Actions reviewable

Agency action made reviewable by statute and final agency action for which there is no other adequate
remedy in a court are subject to judicial review.
A preliminary, procedural, or intermediate agency action or ruling not directly reviewable is subject to review on
the review of the final agency action. Except as otherwise expressly required by statute, agency action otherwise
final is final for the purposes of this section whether or not there has been presented or determined an
application for a declaratory order, for any form of reconsideration, or, unless the agency otherwise requires by
rule and provides that the action meanwhile is inoperative, for an appeal to superior agency authority.

Effective: [See Text Amendments]

Sec. 705. Relief pending review

When an agency finds that justice so requires, it may postpone the effective date of action taken by it, pending
judicial review. On such conditions as may be required and to the

Core IRS Documents Page 5 of 15

extent necessary to prevent irreparable injury,
the reviewing court, including the court to which a case may be taken on appeal from or on application for certiorari
or other writ to a reviewing court, may issue all necessary and appropriate process to postpone the effective date
of an agency action or to preserve status or rights pending conclusion of the review proceedings.

Effective: [See Text Amendments]

Sec. 706. Scope of review

To the extent necessary to decision and when presented, the reviewing court shall decide all
relevant questions of law, interpret constitutional and statutory provisions, and determine the
meaning or applicability of the terms of an agency action. The reviewing court shall--

(1) compel agency action unlawfully withheld or unreasonably delayed; and

(2) hold unlawful and set aside agency action, findings, and conclusions found to be--

(A) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law;

(B) contrary to constitutional right, power, privilege, or immunity;

(C) in excess of statutory jurisdiction, authority, or limitations, or short of statutory right;

(D) without observance of procedure required by law;

(E) unsupported by substantial evidence in a case subject to sections 556 and 557 of this title
or otherwise reviewed on the record of an agency hearing provided by statute; or

(F) unwarranted by the facts to the extent that the facts are subject to trial de novo by the reviewing court.

In making the foregoing determinations, the court shall review the whole record or those parts of it cited by a
party, and due account shall be taken of the rule of prejudicial error.

Substantive Regulations
Have the “Force and Effect of Law”

It has been held in the adjudged decision of the Supreme Court of the United States and

citing other adjudged decisions of the Supreme Court of the United States that only a substantive

regulation has the force and effect of law and it has a specific process accorded to it by the

Administrative Procedures Act (“APA”) to have “force and effect of law” which must be

Core IRS Documents Page 6 of 15

followed explicitly. This is found in the adjudged decision of Chrysler Corp. v. Brown, 441 U.S.

281, 295, 296, 301-303 (1979), to wit:

It has been established in a variety of contexts that properly promulgated, substantive agency regulations
have the "force and effect of law." [FN18] This doctrine is so well established that agency
regulations implementing federal statutes have been *296 held to pre-empt state law under the
Supremacy Clause. [FN19] It would therefore take a clear showing of contrary legislative intent before
the phrase "authorized by law" in ß 1905 could be held to have a narrower ambit than the traditional
understanding.
FN18. E. g., Batterton v. Francis, 432 U.S. 416, 425 n. 9, 97 S.Ct. 2399, 2405, 53 L.Ed.2d 448 (1977);
Foti v. INS, 375 U.S. 217, 223, 84 S.Ct. 306, 310, 11 L.Ed.2d 281 (1963); United States v. Mersky, 361
U.S. 431, 437-438, 80 S.Ct. 459, 463, 4 L.Ed.2d 423 (1960); Atchison, T. & S. F. R. Co. v. Scarlett, 300
U.S. 471, 474, 57 S.Ct. 541, 543, 81 L.Ed. 1375 (1937).
***
In order for a regulation to have the "force and effect of law," it must have certain substantive
characteristics and be the product of certain procedural requisites. The central distinction among agency
regulations found in the APA is that between "substantive rules" on the one hand and "interpretative rules,
general statements of policy, or rules of agency organization, procedure, or practice" on the other. [FN30]
A "substantive *302 rule" is not defined in the APA, and other authoritative sources essentially offer
definitions by negative inference. [FN31] But in Morton v. Ruiz, 415 U.S. 199, 94 S.Ct. 1055, 39 L.Ed.2d
270 (1974), we **1718 noted a characteristic inherent in the concept of a "substantive rule." We
described a substantive rule--or a "legislative-type rule," id., at 236, 94 S.Ct., at 1074--as one "affecting
individual rights and obligations." Id., at 232, 94 S.Ct., at 1073. This characteristic is an important
touchstone for distinguishing those rules that may be "binding" or have the "force of law." Id., at 235,
236, 94 S.Ct., at 1074.
***
That an agency regulation is "substantive," however, does not by itself give it the "force and effect of
law." The legislative power of the United States is vested in the Congress, and the exercise of quasi-
legislative authority by governmental departments and agencies must be rooted in a grant of such power
by the Congress and subject to limitations which that body imposes. As this Court noted in Batterton
v. Francis, 432 U.S. 416, 425 n. 9, 97 S.Ct. 2399, 2405 n. 9, 53 L.Ed.2d 448 (1977)
***
Likewise the promulgation of these regulations must conform with any procedural requirements imposed
by Congress. Morton v. Ruiz, supra, 415 U.S. at 232, 94 S.Ct. at 1073. For agency discretion is limited
not only by substantive, statutory grants of authority, but also by the procedural requirements which
"assure fairness and mature consideration of rules of general application." NLRB v. Wyman-Gordon Co.,
394 U.S. 759, 764, 89 S.Ct. 1426, 1429, 22 L.Ed.2d 709 (1969). [Emphasis added]

Agencies Must Follow the APA

The Supreme Court of the United States has held that the agency power that affects

substantial individual rights and obligations must remain consistent with the Acts of Congress to

avoid arbitrary, unpublished ad hoc determinations and that the agency must follow their own

procedures. And as a sanction and for the protection to the people, Congress mandated in 5

Core IRS Documents Page 7 of 15

U.S.C. § 552(a)(1)(E) that if no regulation is published and required as authorized by law

(Congress), no person shall be adversely affected by the lack of any regulation not so published.

This holding is found in the adjudged decision of the Supreme Court of the United in Morton v.

Ruiz, 415 U.S. 199, 232-233, 235 (1974), to wit:

This agency power to make rules that affect substantial individual rights and obligations
carries with it the responsibility not only to remain consistent with the governing legislation,
Federal Maritime Comm'n v. Seatrain Lines, Inc., 411 U.S. 726, 93 S.Ct. 1773, 36 L.Ed.2d 620
(1973); Dixon v. United States, 381 U.S. 68, 74, 85 S.Ct. 1301, 1305, 14 L.Ed.2d 223 (1965);
Brannan v. Stark, 342 U.S. 451, 72 S.Ct. 433, 96 L.Ed. 497 (1952), but also to employ procedures
that conform to the law.

The Administrative Procedure Act was adopted to provide, inter alia, that administrative policies
affecting individual rights and obligations be promulgated pursuant to certain stated
procedures so as to avoid the inherently arbitrary nature of unpublished ad hoc
determinations. See generally S.Rep.No.752, 79th Cong., 1st Sess., 12--13 (1945);
H.R.Rep.No.1980, 79th Cong., 2d Sess., 21--23 (1946). That Act states in pertinent part:
'Each Agency shall separately state and currently publish in the Federal Register for the
guidance of the public--
(D) substantive rules of general applicability adopted as authorized by law, and statements
of general policy or interpretations of general applicability *233 formulated and adopted by the
agency.' 5 U.S.C. s 552(a)(1).

The sanction added in 1967 by Pub.L. 90--23, 81 Stat. 54, provides:

'Except to the extent that a person has actual and timely notice of the terms thereof, a
person may not in any manner be required to resort to, or be adversely affected by, a
matter required to be published in the Federal Register and not so published.' Ibid. [FN27]

[8][9] Where the rights of individuals are affected, it is incumbent upon agencies to follow
their own procedures. This is so even where the internal procedures are possibly more rigorous
than otherwise would be required. Service v. Dulles, 354 U.S. 363, 388, 77 S.Ct. 1152, 1165, 1
L.Ed.2d 1403 (1957); Vitarelli v. Seaton, 359 U.S. 535, 539--540, 79 S.Ct. 968, 972--973, 3
L.Ed.2d 1012 (1959). [Emphasis added]

Supreme Court of the United States in Support of Morton v. Ruiz.

See also United States v. Caceres, 440 U.S. 741, 752(1979); Batterton v. Francis, 432

U.S. 416, 425(1977);

5th Circuit Cases in Support of Morton v. Ruiz.

See also Cargill, Inc. v. United States, 173 F.3d 323, 340 (5th Cir. 1999); Fano v. O’Neill, 806

F.2d 1262, 1264 (5th Cir. 1987); In re Grand Jury Proceedings, 632 F.Supp. 374, 375 (E.D.Tex.

Core IRS Documents Page 8 of 15

1986); Castillo v. Army & Air Force Exchange Service, 849 F.2d 199, 202 (5th Cir. 1988);

American Petroleum Institute v. E.P.A., 787 F.2d 965, 975 (5th Cir. 1986); Hall v. Schweiker,

660 F.2d 116, 119 (Sup. Ct Tex. 1981); Homan & Crimen, Inc. v. Harris, 626 F.2d 1201, 1211

(5th Cir. 1980); Sheehan v. Army and Air Force Exchange Service, 619 F.2d 1132, 1138 (5th Cir.

1980); Billington v. Underwood, 613 F.2d 91, 93 (Sup. Ct Tex. 1980); Hollingsworth v. Harris,

608 F.2d 1026, 1027 (5th Cir. 1979); Quarles v. St. Clair, 711 F.2d 691, 707 (5th Cir. 1983).

9th Circuit Cases in Support of Morton v. Ruiz.

See also Alcaraz v. I.N.S., 384 F.3d 1150, 1162(9thCir.2004); Yesler Terrace Community
Council v. Cisneros, 37 F.3d 442, 448(9thCir.1994);
1292(9thCir.1977).
--------------------------------------------------------------------------------------------------------
Citations in the CFR’s of 5 U.S.C. 552(a)(1)
1. 11 C.F.R. Sec. 4.4 CODE OF FEDERAL
REGULATIONS TITLE 11--FEDERAL
ELECTIONS CHAPTER I--FEDERAL
ELECTION COMMISSION PART 4--
PUBLIC RECORDS AND THE
FREEDOM OF INFORMATION ACT
Sec. 4.4 Availability of records. ... shall
make available, upon proper request, all
non-exempt Agency records, or portions of
records, not previously made public
pursuant to 5 U.S.C. 552(a)(1) and (a)(2).
(c) The Commission shall maintain and
make available current indexes and
supplements providing identifying
information regarding any matter . . .
2. 12 C.F.R. Sec. 1101.4 CODE OF
FEDERAL REGULATIONS TITLE 12--
BANKS AND BANKING CHAPTER XI--
FEDERAL FINANCIAL INSTITUTIONS
EXAMINATION COUNCIL PART 1101--
DESCRIPTION OF OFFICE,
PROCEDURES, PUBLIC INFORMATION
Sec. 1101.4 Disclosure of information,
policies, and records.
... (a) Statements of policy published in the
Federal Register or available for public
Sherman v. Yakahi, 549 F.2d 1287,
inspection and copying; indices. Under 5
U.S.C. 552(a)(1), the Council publishes
general rules, policies and interpretations in
the Federal Register. Under 5 U.S.C. 552(a)
(2), policies and interpretations adopted ...
3. 14 C.F.R. Sec. 97.10 CODE OF
FEDERAL REGULATIONS TITLE 14--
AERONAUTICS AND SPACE CHAPTER
I--FEDERAL AVIATION
ADMINISTRATION, DEPARTMENT OF
TRANSPORTATION PART 97--
STANDARD INSTRUMENT APPROACH
PROCEDURES Sec. 97.10 General.
... FAA and described on FAA Form 3139
are incorporated into this part and made a
part hereof as provided in 5 U.S.C. 552(a)
(1) and pursuant to 1 CFR Part 20. The
incorporated standard instrument approach
procedures are available for examination at
the Rules ...
4. 15 C.F.R. Sec. 200.115 CODE OF
FEDERAL REGULATIONS TITLE 15--
COMMERCE AND FOREIGN TRADE
CHAPTER II--NATIONAL INSTITUTE
OF STANDARDS AND TECHNOLOGY,

Core IRS Documents Page 9 of 15

 DEPARTMENT OF COMMERCE PART
200--POLICIES, SERVICES,
PROCEDURES, AND FEES Sec.
200.115 Description of services and list of
fees, incorporation by reference.
... "Calibration and Related Measurement
Services of the National Institute of
Standards & Technology" is hereby
incorporated by reference, pursuant to 5
U.S.C. 552(a)(1) and 1 CFR Part 51. SP
250 states the authority under which NIST
performs various types of measurement
services including ...
5. 15 C.F.R. Sec. 230.7 CODE OF
FEDERAL REGULATIONS TITLE 15--
COMMERCE AND FOREIGN TRADE
CHAPTER II--NATIONAL INSTITUTE
OF STANDARDS AND TECHNOLOGY,
DEPARTMENT OF COMMERCE PART
230--STANDARD REFERENCE
MATERIALS Sec. 230.7 Description of
services and list of fees, incorporation by
reference.
... NIST Special Publication 260, "Catalog
of NIST Standard Reference Materials," and
its supplement are hereby incorporated by
reference pursuant to 5 U.S.C. 552(a)(1) and
1 CFR Part 51. (b) SP 260 describes the
SRM's that are available and states the
procedure for ordering ...
6. C.F.R. T. 16, Ch. I, Subch. A, Pt. 0, CODE
OF FEDERAL REGULATIONS TITLE
16--COMMERCIAL PRACTICES
CHAPTER I--FEDERAL TRADE
COMMISSION PART 0--
ORGANIZATION
... Authority: 5 U.S.C. 552(a)(1); 15 U.S.C.
46(g). Source: 41 FR 54483, Dec. 14,
1976; 65 FR 78408, Dec. 15, 2000, unless
otherwise noted. ...
7. 19 C.F.R. Sec. 103.3 CODE OF
FEDERAL REGULATIONS TITLE 19--
CUSTOMS DUTIES CHAPTER I--
BUREAU OF CUSTOMS AND BORDER
PROTECTION, DEPARTMENT OF
HOMELAND SECURITY;
DEPARTMENT OF THE TREASURY
PART 103--AVAILABILITY OF
INFORMATION Sec. 103.3 Publication
Core IRS Documents Page 10 of 15
of information in the Federal Register.
... and subject to the limitations provided in
paragraph (b) of this section, the United
States Customs Service is required, by 5
U.S.C. 552(a)(1), to separately state, publish
and keep current in the Federal Register for
the guidance of the public the following
information: ...
... knowledge of the activities of the United
States Customs Service are familiar with its
location and scope. The provisions of 5
U.S.C. 552(a)(1) and 1 CFR part 20 control
any incorporation of matter by reference.
(2) Effect of failure to publish. Except to ...
8. 20 C.F.R. Sec. 402.35 CODE OF
FEDERAL REGULATIONS TITLE 20--
EMPLOYEES' BENEFITS CHAPTER III--
SOCIAL SECURITY
ADMINISTRATION PART 402--
AVAILABILITY OF INFORMATION
AND RECORDS TO THE PUBLIC Sec.
402.35 Publication.
... (a) Methods of publication. Materials we
are required to publish pursuant to the
provisions of 5 U.S.C. 552(a)(1) and (a)(2),
we publish in one of the following ways:
(1) By publication in the Federal Register of
Social Security ...
... may be purchased through the
Government Printing Office (See Sec.
402.40). (b) Publication of rulings.
Although not required pursuant to 5 U.S.C.
552(a)(1) and (a)(2), we publish the
following rulings in the Federal Register as
well as by other forms of publication: (c) ...
... for inspection at the address specified in
Sec. 402.135 those materials which are
published in the Federal Register pursuant to
5 U.S.C. 552(a)(1). (d) Availability by
Telecommunications. To the extent
practicable, we will make available by
means of computer telecommunications the
indices and ...
9. C.F.R. T. 22, Ch. V, Pt. 510, Refs & Annos
CODE OF FEDERAL REGULATIONS
TITLE 22--FOREIGN RELATIONS
CHAPTER V--BROADCASTING BOARD
OF GOVERNORS PART 510--SERVICE
OF PROCESS

... Editorial Note: Nomenclature changes to
Part 510 appear at 64 FR 54539, Oct. 7,
1999. Authority: 5 U.S.C. 552(a)(1)(A).
Source: 51 FR 20961, June 10, 1986, unless
otherwise noted. C. F. R. T. 22, Ch. V, Pt.
510, Refs ...
10. 26 C.F.R. Sec. 601.702 CODE OF
FEDERAL REGULATIONS TITLE 26--
INTERNAL REVENUE CHAPTER I--
INTERNAL REVENUE SERVICE,
DEPARTMENT OF THE TREASURY
PART 601--STATEMENT OF
PROCEDURAL RULES Sec. 601.702
Publication, public inspection, and specific
requests for records.
... 552(b) and (c), and subject to the
limitations provided in paragraph (a)(2) of
this section, the IRS is required under 5
U.S.C. 552(a)(1), to state separately and
publish currently in the Federal Register for
the guidance of the public the following
information-- Federal ...
... Federal Register by reference. Matter
may be incorporated by reference in the
Federal Register only pursuant to the
provisions of 5 U.S.C. 552(a)(1) and 1 CFR
part 20. (ii) Effect of failure to publish.
Except to the extent that a person has
actual ...
11. 29 C.F.R. Sec. 101.1 CODE OF
FEDERAL REGULATIONS TITLE 29--
LABOR CHAPTER I--NATIONAL
LABOR RELATIONS BOARD PART
101--STATEMENTS OF PROCEDURES
Sec. 101.1 General statement.
... the general course and method by which
the Board's functions are channeled and
determined are issued and published
pursuant to 5 U.S.C. 552(a)(1)(B).
<General Materials (GM) - References,
Annotations, or Tables> 29 C. F. R. Sec.
101.1 ...
12. 29 C.F.R. Sec. 2201.4 CODE OF
FEDERAL REGULATIONS TITLE 29--
LABOR CHAPTER XX--
OCCUPATIONAL SAFETY AND
HEALTH REVIEW COMMISSION
PART 2201--REGULATIONS
IMPLEMENTING THE FREEDOM OF
Core IRS Documents Page 11 of 15
INFORMATION ACT Sec. 2201.4
General policy.
... public. Except for records and
information exempted from disclosure by 5
U.S.C. 553(b) or published in the Federal
Register under 5 U.S.C. 552(a)(1), all
records of the Commission or in its custody
are available to any person who requests
them in accordance with ...
13. 31 C.F.R. Sec. 1.3 CODE OF FEDERAL
REGULATIONS TITLE 31--MONEY
AND FINANCE: TREASURY PART 1--
DISCLOSURE OF RECORDS Sec. 1.3
Publication in the Federal Register.
... the application of the exemptions and
exclusions in 5 U.S.C. 552(b) and (c) and
subject to the limitations provided in 5
U.S.C. 552(a)(1), each Treasury bureau
shall, in conformance with 5 U.S.C. 552(a)
(1), separately state, publish and maintain
current in the Federal Register ...
14. 31 C.F.R. Sec. 1.5 CODE OF FEDERAL
REGULATIONS TITLE 31--MONEY
AND FINANCE: TREASURY PART 1--
DISCLOSURE OF RECORDS Sec. 1.5
Specific requests for other records.
... (a) In general. (1) Except for records
made available under 5 U.S.C. 552(a)(1)
and (a)(2), but subject to the application of
the exemptions and exclusions described in
5 U.S.C. 552(b) and (c), each ...
15. 31 C.F.R. Sec. 323.1 CODE OF
FEDERAL REGULATIONS TITLE 31--
MONEY AND FINANCE: TREASURY
CHAPTER II--FISCAL SERVICE,
DEPARTMENT OF THE TREASURY
PART 323--DISCLOSURE OF RECORDS
Sec. 323.1 Purpose of regulations.
... The regulations of this part are issued to
implement 5 U.S.C. 552(a)(2) and (3). The
requirements of 5 U.S.C. 552(a)(1) are met
through the publication in the Federal
Register of the statement of the
organization, functions and procedures
available of ...

16. 32 C.F.R. Sec. 285.4 CODE OF
FEDERAL REGULATIONS TITLE 32--
NATIONAL DEFENSE CHAPTER I--
OFFICE OF THE SECRETARY OF
DEFENSE PART 285--DOD FREEDOM
OF INFORMATION ACT (FOIA)
PROGRAM Sec. 285.4 Responsibilities.
... or by other issuances of the Director,
Washington Headquarters Services. For the
guidance of the public, the information
specified in 5 U.S.C. 552(a)(1) shall be
published in accordance with DOD
Directive 5025.1. (2) Conduct training on
the provisions of this part, 5 U.S.C. ...
17. 32 C.F.R. Sec. 519.1 CODE OF
FEDERAL REGULATIONS TITLE 32--
NATIONAL DEFENSE CHAPTER V--
DEPARTMENT OF THE ARMY PART
519--PUBLICATION OF RULES
AFFECTING THE PUBLIC Sec. 519.1
Purpose.
... as appropriate. This regulation
implements portions of the Administrative
Procedure Act (APA), 5 U.S.C. 551;
Freedom of Information Act (FOIA), 5
U.S.C. 552(a)(1), as implemented by 32
CFR Part 336; Regulatory Flexibility Act (5
U.S.C. 601, et seq.), as implemented by 1
CFR ...
18. 32 C.F.R. Sec. 701.13 CODE OF
FEDERAL REGULATIONS TITLE 32--
NATIONAL DEFENSE CHAPTER VI--
DEPARTMENT OF THE NAVY PART
701--AVAILABILITY OF DEPARTMENT
OF THE NAVY RECORDS AND
PUBLICATION OF DEPARTMENT OF
THE NAVY DOCUMENTS AFFECTING
THE PUBLIC Sec. 701.13 5 U.S.C.
552(a)(1) materials.
...Current through January 19, 2005; 70 FR
3133 Sec. 701.13 5 U.S.C. 552(a)(1)
materials. Section (a)(1) of the FOIA
requires publication in the Federal Register
of descriptions of agency organizations,
functions, substantive rules, ...
19. 32 C.F.R. Sec. 701.61 CODE OF
FEDERAL REGULATIONS TITLE 32--
NATIONAL DEFENSE CHAPTER VI--
Core IRS Documents Page 12 of 15
DEPARTMENT OF THE NAVY PART
701--AVAILABILITY OF DEPARTMENT
OF THE NAVY RECORDS AND
PUBLICATION OF DEPARTMENT OF
THE NAVY DOCUMENTS AFFECTING
THE PUBLIC Sec. 701.61 Purpose.
... Sec. 701.61 Purpose. This subpart
implements 5 U.S.C. 552(a)(1) and (2) and
provisions of Department of Defense
Directive 5400.7 May 13, 1988 (32 CFR
part 286, 55 FR 53104); ...
19. 32 C.F.R. Sec. 1285.3 CODE OF
FEDERAL REGULATIONS TITLE 32--
NATIONAL DEFENSE CHAPTER XII--
DEFENSE LOGISTICS AGENCY PART
1285--DEFENSE LOGISTICS AGENCY
FREEDOM OF INFORMATION ACT
PROGRAM Sec. 1285.3 Definitions.
... The following terms and meanings shall
be applicable: (a) "(a)(1) material".
Material described in 5 U.S.C. 552(a)(1)
consisting of descriptions of central and
field organizations and, to the extent that
they affect the public, rules of procedures, ...
20. 32 C.F.R. Sec. 1285.3 CODE OF
FEDERAL REGULATIONS TITLE 32--
NATIONAL DEFENSE CHAPTER XII--
DEFENSE LOGISTICS AGENCY PART
1285--DEFENSE LOGISTICS AGENCY
FREEDOM OF INFORMATION ACT
PROGRAM Sec. 1285.3 Definitions.
... The following terms and meanings shall be
applicable: (a) "(a)(1) material". Material
described in 5 U.S.C. 552(a)(1)
consisting of descriptions of central and
field organizations and, to the extent that
they affect the public, rules of procedures, ...
21. 36 C.F.R. Sec. 1120.5 CODE OF
FEDERAL REGULATIONS TITLE 36--
PARKS, FORESTS, AND PUBLIC
PROPERTY CHAPTER XI--
ARCHITECTURAL AND
TRANSPORTATION BARRIERS
COMPLIANCE BOARD PART 1120--
PUBLIC AVAILABILITY OF
INFORMATION Sec. 1120.5 Information
published in the "Federal Register."
... Sec. 1120.5 Information published in the
 "Federal Register." (a) General. In
accordance with the provisions of 5 U.S.C.
552(a)(1), basic information concerning the
organization, operations, functions,
substantive and procedural rules and
regulations, officials, office locations, and
allocation of responsibilities ...
22. 38 C.F.R. Sec. 14.507 CODE OF
FEDERAL REGULATIONS TITLE 38--
PENSIONS, BONUSES, AND
VETERANS' RELIEF CHAPTER I--
DEPARTMENT OF VETERANS
AFFAIRS PART 14--LEGAL SERVICES,
GENERAL COUNSEL, AND
MISCELLANEOUS CLAIMS Sec.
14.507 Opinions.
... precedent opinions under this section
shall be considered by Department of
Veterans Affairs to be subject to the
provisions of 5 U.S.C. 552(a)(1). An
opinion designated as a precedent opinion is
binding on Department officials and
employees in subsequent matters involving a
legal ...
23. 39 C.F.R. Sec. 3002.1 CODE OF
FEDERAL REGULATIONS TITLE 39--
POSTAL SERVICE CHAPTER III--
POSTAL RATE COMMISSION Sec.
3002.1 Purpose.
... Sec. 3002.1 Purpose. This part is
published in compliance with 5 U.S.C.
552(a)(1) and constitutes a general
description of the Postal Rate Commission.
[36 FR 21994, Nov. 18, 1971] ...
24. 39 C.F.R. Sec. 3004.1 CODE OF
FEDERAL REGULATIONS TITLE 39--
POSTAL SERVICE CHAPTER III--
POSTAL RATE COMMISSION Sec.
3004.1 Purpose.
... both the FOIA and the Privacy Act of
1974. (c) Information required to be
published or made available pursuant to 5
U.S.C. 552(a)(1) and (a)(2) may be found in
part 3002, elsewhere in this chapter, in the
Federal Register, or on the Commission's ...
25. C.F.R. T. 41, Subt. C, Ch. 105, Pt. 105-53,
Refs & Annos CODE OF FEDERAL
REGULATIONS TITLE 41--PUBLIC
Core IRS Documents Page 13 of 15
CONTRACTS AND PROPERTY
MANAGEMENT CHAPTER 105--
GENERAL SERVICES
ADMINISTRATION PART 105-53--
STATEMENT OF ORGANIZATION AND
FUNCTIONS
... Authority: 5 U.S.C. 552(a)(1), Pub.L. 90-
23, 81 Stat. 54 sec. (a)(1); 40 U.S.C.
486(c), Pub.L. 81-152, 63 Stat. 390, sec.
205(c). ...
26. 41 C.F.R. Sec. 105-60.201 CODE OF
FEDERAL REGULATIONS TITLE 41--
PUBLIC CONTRACTS AND PROPERTY
MANAGEMENT CHAPTER 105--
GENERAL SERVICES
ADMINISTRATION PART 105-60--
PUBLIC AVAILABILITY OF AGENCY
RECORDS AND INFORMATIONAL
MATERIALS Sec. 105-60.201 Published
information and rules.
... Sec. 105-60.201 Published information
and rules. In accordance with 5 U.S.C.
552(a)(1), GSA publishes in the Federal
Register, for the guidance of the public, the
following general information concerning
GSA: ...
27. 42 C.F.R. Sec. 52b.12 CODE OF
FEDERAL REGULATIONS TITLE 42--
PUBLIC HEALTH CHAPTER I--PUBLIC
HEALTH SERVICE, DEPARTMENT OF
HEALTH AND HUMAN SERVICES
PART 52B--NATIONAL INSTITUTES OF
HEALTH CONSTRUCTION GRANTS
Sec. 52b.12 What are the minimum
requirements of construction and
equipment?
... The Director of the Federal Register
approves the incorporations by reference in
paragraph (c) of this section in accordance
with 5 U.S.C. 552(a)(1) and 1 CFR part 51.
Copies may also be obtained from the
organizations at the addresses listed in
paragraph (c) ...
28. 42 C.F.R. Sec. 401.106 CODE OF
FEDERAL REGULATIONS TITLE 42--
PUBLIC HEALTH CHAPTER IV--
CENTERS FOR MEDICARE &
MEDICAID SERVICES,
DEPARTMENT OF HEALTH AND
 HUMAN SERVICES PART 401--
GENERAL ADMINISTRATIVE
REQUIREMENTS Sec. 401.106
Publication.
... (a) Methods of publication. Materials
required to be published under the
provisions of The Freedom of Information
Act, 5 U.S.C. 552(a)(1) and (2) are
published in one of the following ways: (1)
By publication in the Federal Register of
CMS regulations, ...
... (b) Availability for inspection. Those materials
which are published in the Federal Register
pursuant to 5 U.S.C. 552(a)(1) shall, to the
extent practicable and to further assist the
public, be made available for inspection at
the places specified ...
29. 43 C.F.R. Sec. 2.4 CODE OF FEDERAL
REGULATIONS TITLE 43--PUBLIC
LANDS: INTERIOR Sec. 2.4 How do I
obtain information routinely available to the
public?
... may be obtained by visiting its home page
(see Appendix B to this part). (b) Published
information and rules. Under 5 U.S.C.
552(a)(1), bureaus are required to publish
certain information in the Federal Register
for the guidance of the public, such as
descriptions ...
30. 44 C.F.R. Sec. 5.20 CODE OF FEDERAL
REGULATIONS TITLE 44--
EMERGENCY MANAGEMENT AND
ASSISTANCE CHAPTER I--FEDERAL
EMERGENCY MANAGEMENT
AGENCY, DEPARTMENT OF
HOMELAND SECURITY Sec. 5.20
Publication of rules and general policies.
... Sec. 5.20 Publication of rules and
general policies. In accordance with 5
U.S.C. 552(a)(1), there are separately stated
and currently published, or from time to
time there will be published, in the Federal
Register ...
31. 44 C.F.R. Sec. 5.21 CODE OF FEDERAL
REGULATIONS TITLE 44--
EMERGENCY MANAGEMENT AND
ASSISTANCE CHAPTER I--FEDERAL
Core IRS Documents Page 14 of 15
EMERGENCY MANAGEMENT
AGENCY, DEPARTMENT OF
HOMELAND SECURITY Sec. 5.21
Effect of failure to publish.
... Sec. 5.21 Effect of failure to publish. 5 U.S.C.
552(a)(1) provides that, except to the extent
that a person has actual and timely notice of
the terms thereof, a person ...
32. 45 C.F.R. Sec. 1100.4 CODE OF
FEDERAL REGULATIONS TITLE 45--
PUBLIC WELFARE CHAPTER XI--
NATIONAL FOUNDATION ON THE
ARTS AND THE HUMANITIES PART
1100--STATEMENT FOR THE
GUIDANCE OF THE PUBLIC--
ORGANIZATION, PROCEDURE AND
AVAILABILITY OF INFORMATION
Sec. 1100.4 Current index.
... as to any matter which is issued, adopted,
or promulgated and which is required to be
made available pursuant to 5 U.S.C. 552(a)
(1) and (2). Publication and distribution of
such indices has been determined by the
Foundation to be unnecessary and
impracticable. The ...
33. 46 C.F.R. Sec. 501.41 CODE OF
FEDERAL REGULATIONS TITLE 46--
SHIPPING CHAPTER IV--FEDERAL
MARITIME COMMISSION PART 501--
THE FEDERAL MARITIME
COMMISSION--GENERAL Sec. 501.41
Public requests for information and
decisions.
... Sec. 501.41 Public requests for
information and decisions. (a) General.
Pursuant to 5 U.S.C. 552(a)(1)(A), there is
hereby stated and published for the guidance
of the public the established places at which,
the officers from ...
34. 49 C.F.R. Sec. 7.3 CODE OF FEDERAL
REGULATIONS TITLE 49--
TRANSPORTATION Sec. 7.3
Publication in the Federal Register.
... Sec. 7.3 Publication in the Federal
Register. This section implements 5
U.S.C. 552(a)(1), and prescribes rules
 governing publication in the Federal
Register of the following: (a) Descriptions
of DOT's organization, including its DOT ...

35. C.F.R. T. 49, Subt. B, Ch. VII, Pt. 700,

CODE OF FEDERAL REGULATIONS
TITLE 49--TRANSPORTATION
CHAPTER VII--NATIONAL RAILROAD
PASSENGER CORPORATION
(AMTRAK)

... Authority: 5 U.S.C. 552(a) (1), (2).

Source: 49 FR 24378, June 13, 1984, unless
otherwise noted. C. F. R. T. 49, Subt. B,
Ch. VII, ...

Core IRS Documents Page 15 of 15