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From (US-DOJ-FOIA) Tax Division RE Judge Oath Case #11894

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Material about requesting or responding to requests for government records. Use it to understand the request process, agency response and disclosure issues described.

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PDF page 1

 
 
 
 
U.S. Department of Justice 
 
Tax Division 
Washington, D.C.  20533 
  
 December 20, 2024 
 
DAH:CMB:DFITZGER 
FOIPA/TAX # 11894 
 
Sent by E-Mail: norstarbluesky@gmail.com 
 
Mr. Chris Magis Nero  
2120 East Broadway Boulevard 
Unit 108 
Tucson, AZ 85719-5938 
 
Dear Mr. Magis Nero: 
 
This responds to your Freedom of Information Act request dated November 26, 
2024.  The Tax Division's Freedom of Information Act (FOIA) and Privacy Act (PA) Unit 
received your request on November 26, 2024; it was perfected on November 26, 2024.    
 
We understand from your request that you seek the Oath of Office for the 
following District of Arizona Court  judges: 
 
1. Estrada, Hector C. : Magistrate Judge 
2. Ferraro, D. Thomas : Magistrate Judge 
3. Hinderaker, John C. : District Judge 
4. Jorgenson, Cindy K. : District Judge 
5. Macdonald, Bruce G. : Magistrate Judge 
6. Marshall, Jacqueline J. : Magistrate Judge 
7. Pyle, Charles R. : Magistrate Judge   
 
The Tax Division has determined that no page from its records is responsive to 
your request.   
 
The Tax Division’s chief activity is to represent the Internal Revenue Service in 
civil and criminal litigation. It also represents other Federal agencies that may have 

PDF page 2

Chris Magis Nero  
FOIPA/TAX #  11894 
Sent by E-Mail: norstarbluesky@gmail.com 
 
Page 2 of 3 
 
 
problems with state and local taxing authorities. Thus, the Tax Division maintains 
information mainly about civil and criminal tax litigation, either actual or contemplated. 
This information is stored in files that are indexed in central classification systems 
under the names of the individuals or entities who are parties to the litigation. In 
addition, the Tax Division maintains some information relating to various procedures 
and guidelines for processing tax cases, as well as files on its administrative functions. 
 
Your request seeks information that does not fall within the purview of the Tax  
Division; we note that you seek records about employees of the Judicial Branch of the 
federal government.  Thus, the records you seek are not retrievable through the Tax 
Division's indices.  The FOIA operation of the federal government is decentralized and 
each federal agency maintains and processes FOIA requests for its own records.  
 
If you are not satisfied with the Tax Division’s determination in response to this 
request, you may administratively appeal it by writing to the Director, Office of 
Information Policy (OIP), United States Department of Justice, 441 G Street, NW, 6th 
Floor, Washington, D.C. 20530. Alternatively, you may submit an appeal through OIP's 
FOIA STAR portal by creating an account following the instructions on OIP’s website: 
https://www.justice.gov/oip/submit-and-track-request-or-appeal. Your appeal must 
be postmarked or electronically transmitted within 90 days of the date of my 
determination of your request. If you submit your appeal by mail, both the letter and 
the envelope should be clearly marked "Freedom of Information Act Appeal."[1] 
 
Additionally, you may contact the Office of Government Information Services 
(OGIS) at the National Archives and Records Administration to inquire about the FOIA 
mediation services they offer. The contact information for OGIS is as follows: Office of 
Government Information Services, National Archives and Records Administration, 8601 
 
 
 
[1] For your information, Congress excluded three discrete categories of law 
enforcement and national security records from the requirements of the FOIA. See 5 
U.S.C. § 552(c) (2006 & Supp. IV (2016)). This response is limited to records that are 
subject to the requirements of the FOIA. This is a standard notification that is given to 
all our requesters and should not be taken as an indication that excluded records do, or 
do not, exist. 

PDF page 3

Chris Magis Nero  
FOIPA/TAX #  11894 
Sent by E-Mail: norstarbluesky@gmail.com 
 
Page 3 of 3 
 
 
 
Adelphi Road-OGIS, College Park, Maryland 20740-6001, e-mail at ogis@nara.gov; 
telephone at 202-741-5770; toll free at 1-877-684-6448; or facsimile at 202-741-5769. 
 
 
Sincerely yours, 
 
 
Carmen M. Banerjee 
Senior Division Counsel 
for FOIA and PA Matters 
CARMEN BANERJEE
Digitally signed by CARMEN BANERJEE 
Date: 2024.12.20 17:07:43 -05'00'