[IN CONFIDENCE RELEASE EXTERNAL]

[IN CONFIDENCE RELEASE EXTERNAL]

Tēnā koe Nicholas Lee

Thank you for your request under the Official Information Act 1982.

We will respond within the 20-day statutory timeframe. You can expect to receive a response no later than Friday 23 May 2025.

Your reference number is 25OIA2204.

Nāku noa, nā,

Governance and Ministerial Services | Inland Revenue - Te Tari Taake

-----Original Message-----
From: Nicholas Lee <[FOI #30835 email]>
Sent: Sunday, 27 April 2025 12:08 am
To: oia <[IRD request email]>
Subject: 25OIA2204 Request Lee

External Email CAUTION: Please take CARE when opening any links or attachments.

Dear Inland Revenue Department,

I request access to all memos, communications and documents in the possession or under the control of Inland Revenue related to "IRS Notice 2024-78" (https://www.irs.gov/pub/irs-drop/n-24-78...). I additionally request access to all memos, communications, and documents related to "IRS Notice 2023-11" (https://www.irs.gov/pub/irs-drop/n-23-11...).

Of particular interest are any matters relating to the requirements set forth on page 8 of 2024-78 and page 11 of 2023-11, regarding eligible Model 1 IGA jurisdictions.

I further kindly request that the documents include all communications between the government and financial institutions regarding the obligation of Model 1 IGA countries [New Zealand] as specified in the notice to "Encourage FFIs located in a Model 1 IGA jurisdiction to not discriminate against U.S. citizens that do provide a U.S. TIN."

I believe this information exists, as governments have previously assured financial institutions that there is temporary relief from certain FATCA reporting requirements. To qualify for this relief, efforts must have been made by governments with respect to the four requirements on pages 8/11, which should be evident from written records.

Yours faithfully,
Nicholas Lee

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