IRM 11.3.35.1.3, Responsibilities – This IRM is applicable for all IRS employees to help comply with the disclosure provisions when responding to requests and demands for testimony and production of IRS records or information in judicial or administrative proceedings. IRM 11.3.35.1.2, Authority – Incorporated authority information previously found in IRM 11.3.35.2.

IRM 11.3.35.1.1, Background – Incorporated purpose information previously found in 11.3.35.1.

Exhibit 11.3.35-2 Testimony Considerations.

Exhibit 11.3.35-1 Example Testimony Report.

11.3.35.17 Notifying Individuals That Their Records Were Made Available to a Person Under Compulsory Legal Process.

11.3.35.15 Briefing the Employee Who Will Testify.

11.3.35.11 Recommending and Preparing Testimony and Production Authorizations.11.3.35.10 Written Statement Required for Requests or Demands in Non-IRS Matters - Treasury Regulation 301.9000-5.11.3.35.9 Grand Jury Tax Investigation Information.11.3.35.8 Processing Requests for Privacy Act Protected Records.11.3.35.7 Responsibilities of IRS Personnel.11.3.35.6 Testimony Authorizations in Identity Theft Cases.11.3.35.5 Procedures in Non-IRS Matters.11.3.35.4 Procedures in IRS Matter Cases.11.3.35.3 Requests Requiring Special Processing.11.3.35.2 Requests Authorized by Field Officials.

11.3.35 Requests and Demands for Testimony and Production of Documents.

Federal employee personnel records