DEPARTMENT OF THE TREASURY WASHINGTON, D.C. January 16, 2018 Sara Kaiser Creighton Elizabeth France John E. Bies American Oversight 1030 15th Street NW, Suite B255 Washington, DC 20005 foia@americanoversight.org VIA EMAIL Re: American Oversight v. U.S. Department of the Treasury, 17-cv-2078-RBW (D.D.C.): Treasury January 16 Production Counsel: This letter describes the initial production from the U.S. Department of the Treasury (Treasury) in the above-referenced Freedom of Information Act litigation. Pursuant to the parties’ December 14, 2017 joint status report, on a CD sent today via UPS, Treasury is producing all non-exempt records responsive to the Treasury Stakeholder Request, 2017-08-120. The CD contains 14 documents totaling 274 pages, numbered UST 000001 – 000274. Portions of the materials in these documents are withheld pursuant to FOIA Exemption 6. If you have any questions concerning this production or a related matter, please contact Rebecca Kopplin, U.S. Department of Justice, at (202) 514-3953. Sincerely, Ryan Law Office of Privacy, Transparency, and Records U.S. Department of the Treasury cc: Rebecca Kopplin, U.S. Department of Justice (via email) ATR led coalition letter on Free File From: Alexander Hendrie To: Alexander Hendrie Date: Fri, 24 Feb 2017 11 :49:53 -0500 Attachments: Coalition letter in support of making free file permanent.pdf (432.78 kB) Good Afternoon I wanted to make sure you saw the below/attached coalition letter urging incoming Treasury Secretary Steven Mnuchin to support making the Free File tax preparation program permanent. The letter was signed by 19 conservative organizations. https://hyperl ink.services.treasury.gov /agency.do ?o rigi n=https://www.atr.org/co free-fi le-solution-tax-complexity nservative-coa Iitio n- Please let me know if there are any questions. Thanks, Alex Alex Hendrie Director of Tax Policy Americans for Tax Reform ahendrie@atr.org I202-785-0266 February 23, 2017 The Honorable Steven T. Mnuchin United States Treasury Secretary Department of the Treasury 1500 Pennsylvania Avenue, N.W. Washington, DC 20220 Dear Secretary Mnuchin : On behalf of the undersigned conservative, free market organizations, we write in support of making the Free File tax preparation program permanent in 2017. The Free File system is an innovative public-private solution to tax complexity that has served more than 40 million taxpayers and saved $1.3 billion in preparation costs since its inception. The program offers 70 percent of taxpayers, or those making less than $64,000, access to electronic filing software provided by leading private companies free of charge. Today, it is difficult or impossible for most taxpayers to file their own taxes. The tax code is more than 75,000 pages long and contains over 2.4 million words. This complexity forces American families and businesses to spend more than 8.9 billion hours and $400 billion complying with the code every year. Free File is critical to addressing this complexity. The program has frequently it was introduced in 2008, and has enjoyed bipartisan support in Congress. been reauthorized since Despite the success of this program, some, like Senator Elizabeth Warren (D-Mass.} have called for the program to be eliminated based on the notion that the government should have sole responsibility over tax preparation. In place of making Free File permanent, she has called for having the IRSfile UST 000001 TREAS-17-0314-A-000001 taxes for individuals as their solution to tax complexity. This would be a mistake and would empower the IRS- an agency that already struggles to fulfill its existing responsibilities to taxpayers - with even broader power over the paychecks of American families. Having taxpayers receive a bill from the IRSwould also be a huge conflict of interest given the agency already assesses tax liability for taxpayers. In addition, it would require an increase in IRS manpower due to complexity associated with an expanded responsibility. Given the existing complexity in the code, it would be difficult - if not impossible -for everyday taxpayers to know if they were paying the right amount of taxes under this scenario. The Free File program has been a clear success in ensuring taxpayers are able to comply the absurdly complex tax code and is a vastly superior solution to having the IRSfile taxes for Americans. We urge you to make Free File permanent in 2017. Sincerely, Grover Norquist President, Americans for Tax Reform Dan Schneider Executive Director, American Conservative Union Phil Kerpen President, American Commitment Dan Weber President, Association of Mature American Citizens Norm Singleton President, Campaign for Liberty Jeff Mazzella President, Center for Individual Freedom Tom Schatz President, Council for Citizens Against Government Waste Katie McAu liffe Executive Director, Digital Liberty George Landrith, President Frontiers of Freedom Mario H. Lopez President, Hispanic Leadership Fund Tom Giovanetti President, Institute for Policy Innovation Allen Gutierrez National Executive Director, The Latino Coalition Seton Motley President, Less Government Colin Hanna UST 000002 TREAS-17-0314-A-000002 President, Let Freedom Ring Charles Sauer President, Market Institute Pete Sepp President, National Taxpayers Union Karen Kerrigan President & CEO, Small Business & Entrepreneurship Council David Williams President, Taxpayers Protection Alliance Berin Szoka President, TechFreedom Cc: The Honorable Donald J. Trump President of the United States 1600 Pennsylvania Avenue Washington, D.C. 20500 The Honorable Kevin Brady Chairman, Committee on Ways and Means U.S. House of Representatives 1102 Longworth House Office Building Washington, D.C. 20515 The Honorable Orrin G. Hatch Chairman, Committee on Finance U.S. Senate 219 Dirksen Senate Office Building Washington, D.C. 20510 UST 000003 TREAS-17-0314-A-000003 February 23, 2017 The Honorable Steven T. Mnuchin United States Treasury Secretary Department of the Treasury 1500 Pennsylvania Avenue, N.W. Washington, DC 20220 THE AMERICAN CONSERVATIVE UNION Dear Secretary Mnuchin: On behalf of the undersigned conservative, free market organizations, we write in support of making the Free File tax preparation program permanent in 2017. The Free File system is an innovative public-private solution to tax AMtRICAN COMMIT MENT complexity that has served more than 40 million taxpayers and saved $1.3 billion in preparation costs since its inception. The program offers 70 A rna~ * percent of taxpayers, or those making less than $64,000, access to electronic filing software provided by leading private companies free of charge. The Voice of Americans 50 + "Better for You-. 'Better for A»tUt'.av. Today, it is difficult or impossible for most taxpayers to file their own taxes. The tax code is more than 75,000 pages long and contains over 2.4 million words. This complexity forces American families and businesses to spend more than 8.9 billion hours and $400 billion complying with the code every year. Free File is critical to addressing this complexity. The program has frequently been reauthorized since it was introduced in 2008, and has enjoyed bipartisan support in Congress. Despite the success of this program, some, like Senator Elizabeth Warren {D-Mass.) have called for the program to be eliminated based on the CFI notion that the government should have sole responsibility over tax CENTER FORINDIYIDVAL FREEDOM preparation. In place of making Free File permanent, she has called for having the IRSfile taxes for individuals as their solution to tax complexity. This would be a mistake and would empower the IRS- an agency that COUNCIL FOR CITIZENS AGAINST GOVERNMENT • WASTE UST 000004 already struggles to fulfill its existing responsibilities to taxpayers -with even broader power over the paychecks of American families. Having taxpayers receive a bill from the IRS would also be a huge conflict of interest given the agency already assesses tax liability for taxpayers. TREAS-17-0314-A-000004 In addition, it would require an increase in IRS manpower due to complexity associated with an expanded responsibility. Given the existing complexity in the code, it would be difficult - if not impossible -for everyday taxpayers to know if they were paying the right amount of taxes under this scenario. The Free File program has been a clear success in ensuring taxpayers are able to comply the absurdly complex tax code and is a vastly superior solution to having the IRSfile taxes for Americans. We urge you to make Free File permanent in 2017. Sincerely, HLF *** Grover Norquist President, Americans for Tax Reform Dan Schneider Executive Director, American Conservative Union Phil Kerpen President, American Commitment Dan Weber President, Association of Mature American Citizens Norm Singleton President, Campaign for Liberty Jeff Mazzella President, Center for Individual Freedom Less Tom Schatz President, Council for Citizens Against Government Waste Katie McAuliffe Executive Director, Digital Liberty George Landrith President, Frontiers of Freedom LET FREEDOM RING Mario H. Lopez President, Hispanic Leadership Fund Tom Giovanetti President, Institute for Policy Innovation UST 000005 TREAS-17-0314-A-000005 Allen Gutierrez National Executive Director, The Latino Coalition Seton Motley President, Less Government Colin Hanna President, Let Freedom Ring • * , Charles Sauer IV'fT,,1 President, Market Institute National Taxpayers Union Pete Sepp President, National Taxpayers Union Karen Kerrigan President & CEO, Small Business & Entrepreneurship Council David Williams President, Taxpayers Protection Alliance TAXPAYERS Berin Szoka President, TechFreedom PROTECTION ALLIANCE Cc: The Honorable Donald J. Trump TECH President of the United States 1600 Pennsylvania Avenue Washington, D.C. 20500 The Honorable Kevin Brady Chairman, Committee on Ways and Means U.S. House of Representatives 1102 Longworth House Office Building Washington, D.C. 20515 The Honorable Orrin G. Hatch Chairman, Committee on Finance U.S. Senate 219 Dirksen Senate Office Building Washington, D.C. 20510 UST 000006 TREAS-17-0314-A-000006 RE: Contact info From: "Burton, David" To: Date: "Kowalski, Daniel" Thu, 06 Apr 2017 17:28:25 -0400 Thanks for this and I look forward to working with you to actually get tax reform done. I will write up some ideas on "design issues" next week. You do need to work on your weather control skills. They are deficient. Perhaps you can get on that right after you pass the tax reform bill. Cordially, David David Burton Senior Fellow, Economic Policy Institute for Economic Freedom and Opportunity The Heritage Foundation 214 Massachusetts Avenue, NE Washington, DC 20002 202-608-6229 heritage.org From : Daniel. Kowalski@treasury .gov [mailto:Daniel.Kowalski@treasu ry.gov] Sent: Thursday , April 6, 2017 5:07 PM To: Burton, David Subject: Contact info It was very good to meet w ith you this morning. Breakfast was good, and the talk was even better. I'm sure you got soaked on the way back, and I'm sorry for that t iming. My email is Daniel K Desk phone is 202 Best, Dan UST 000007 TREAS-17-0314-A-000007 RE: UPDATE - Coffee between Justin Muzinich and Grover Nor uist From: "Wooten, Linda" To: Candice Boyer Date: Fri, 26 May 2017 15:31 :05 -0400 I'm not sure where they want to meet, I'll check w/ Justin and let you know. From: Candice Boyer [mailto:cboyer@atr.org] Sent: Friday, May 26, 2017 3:25 PM To: Wooten, Linda Subject: RE: UPDATE - Coffee between Justin Muzinich and Grover Norquist Still at your office or elsewhere? From: Linda .Wooten@treasury.gov [ma i lto:Linda. Wooten@treasury.gov ] Sent: Friday, May 26, 2017 3:16 PM To: Candice Boyer Subject: RE: UPDATE - Coffee between Justin Muzinich and Grover Norquist Hi Candice, 8:00 a.m. on June 6th will work for Justin. Please confirm so that I can lock it in on his calendar. Enjoy your holiday weekend Linda From: Candice Boyer [mailto:cboyer@atr.org ] Sent: Friday, May 26, 2017 1:58 PM To: Wooten, Linda Subject: RE: UPDATE - Coffee between Justin Muzinich and Grover Norquist Sure-what about June 6? From: Linda .Wooten@treasury.gov [ma i lto:Linda. Wooten@treasury.gov ] Sent: Thursday, May 25, 2017 4:42 PM To: Candice Boyer Subject: RE: UPDATE - Coffee between Justin Muzinich and Grover Norquist Hi Candice, Unfortunately Justin has to be out of town that day, can you suggest another? Thanks. From: Candice Boyer [mailto:cboyer@atr.org ] Sent: Thursday, May 25, 2017 1:42 PM To: Wooten, Linda Subject: RE: UPDATE - Coffee between Justin Muzinich and Grover Norquist What about 8am Thursday June 1? Might that work? UST 000008 TREAS-17-0314-A-000008 Candice From: Linda .Wooten@treasury.gov (ma i lto:Linda. Wooten@treasury.gov ] Sent: Wednesday, May 24, 2017 12:42 PM To: Candice Boyer Subject: UPDATE - Coffee between Justin Muzinich and Grover Norquist Importance: High Good morning Candice, Unfortunately Mr. Muzinich will be unable to meet with Mr. Norquist tomorrow as planned. He now have a meeting with Secretary Mnuchin and then head to the Hill. Please extend Justin's apologies to Mr. Norquist. Can you suggest other times that Mr. Norquist might be available for coffee? Justin is open for early morning (7:00 a.m.} also, but is normally out of town on Fridays. I look forward to hearing from you, Best, Linda Linda M. Wooten Administrative Specialist Office of the Assistant Secretary for Economic Policy Room 3454 Main Treasury Telephone: 622-0414 E-mail: linda.wooten@treasury.gov From: Candice Boyer (mai1to :cboyer@atr.org 1 Sent: Friday, May 19, 2017 4:26 PM To: Wooten, Linda Subject: RE: Coffee between Justin Muzinich and Grover Norquist Okay that will work. I have attached the copy. Candice From: Linda .Wooten@treasury.gov (ma i lto:Linda. Wooten@treasury.gov Sent: Friday, May 19, 2017 4 :22 PM To: Candice Boyer Subject: RE: Coffee between Justin Muzinich and Grover Norquist ] Hi Candice, It would be best if Mr. Norquist can come to the Treasury building since Justin will have meetings immediately afterwards. Please fill out the attached WAVES form and return it to me so that I can submit it to Treasury's Secret Service personnel for his entry into the building. We're located in room 3454. UST 000009 TREAS-17-0314-A-000009 Have a good weekend, Linda Linda M. Wooten Administrative Specialist Office of the Assistant Secretary for Economic Policy Room 3454 Main Treasury Telephone: 622-0414 E-mail: linda.wooten@treasury.gov From: Candice Boyer [mai1to :cboyer@atr.org 1 Sent: Friday, May 19, 2017 4:05 PM To: Wooten, Linda Subject: RE: Coffee between Justin Muzinich and Grover Norquist Dear Linda, We are happy to host the meeting at our office. We are located at 722 12th Street NW, 4 th floor. Would that work? Kind regards, Candice N. Boyer Director of Scheduling and Outreach Americans for Tax Reform PH: 202-785-0266 . CANS ,, TAX.REFORM: From: Linda .Wooten@treasury.gov [ma i lto:Linda. Wooten@treasury.gov Sent: Friday, May 19, 2017 2:48 PM To: Candice Boyer Subject: RE: Coffee between Justin Muzinich and Grover Norquist ] Candice, lets confirm 2:45 on Thurs., May 25. Will he come to Treasury or will they meet at a nearby Starbucks? From: Candice Boyer [mailto:cboyer@atr.org ] Sent: Friday, May 19, 2017 12:51 PM To: Wooten, Linda Subject: RE: Coffee between Justin Muzinich and Grover Norquist Hi Linda, Grover's next availability work? is after 2pm on May 25. Is there any window that afternoon that would Candice Boyer From: Linda .Wooten@treasury.gov [ma i lto:Linda. Wooten@treasury.gov Sent: Friday, May 19, 2017 12:29 PM UST 000010 ] TREAS-17-0314-A-000010 To: Candice Boyer Subject: FW: Coffee between Justin Muzinich and Grover Norquist Hi Candice, Would it be possible for the two of us to get this request on Counselor Muzinich and Mr. Norquist's calendar. Mr. Norquist had asked to meet for coffee when he got back in town from Qatar. Monday, May 22 nd is no longer an option, however Justin can do: 8:00 a.m. or 2:00 p.m. on Tue., May 23 8:00 a.m. or 4:00 p.m. on Wed,. May 24 I look forward to hearing from you soon, Linda Linda M. Wooten Administrative Specialist Office of the Assistant Secretary for Economic Policy Room 3454 Main Treasury Telephone: 622-0414 E-mail: linda.wooten@treasury.gov From: Wooten, Linda Sent: Thursday, May 11, 2017 1:11 PM To: Candice Boyer Subject: RE: Coffee between Justin Muzinich and Grover Norquist Hello Candice, Counselor Muzinich and Mr. Norquist has asked you and I to schedule coffee between the two of them. Counselor Muzinich is available for coffee on Monday, May 22 nd at 11:00 a.m. Please let me know if this time will work for Mr. Norquist, otherwise the two of us can work together to come up with a time that's good for both. Regards, Linda Linda M. Wooten Administrative Specialist Office of the Assistant Secretary for Economic Policy Room 3454 Main Treasury Telephone: 622-0414 E-mail: linda.wooten@treasury.gov UST 000011 TREAS-17-0314-A-000011 From : Muzinich, Justin Sent : Thursday, May 11, 2017 9:17 AM To : Grover Norquist Cc: Candice Boyer ; Wooten, Linda Subject : Re: Grover Norquist Thanks. Traveling tmrw so let's do when you are back. Copying Linda to coordinate w Candice. From: Grover Norqu ist Dat e: May 11, 2017 at 8:59:59 AM EDT To : Mu zinich, Justin Cc: Candice Boyer Subject : Grover Norquist Would coffee tomorrow morning or noonish work? I head out to Qatar for 4 days Friday night. If not Friday, next week. Candice, above, runs my schedule. I am concerned that congressional delays are weakening our sense of urgency and open the tax cut/reform to being reduced in size and power. it would be nice to have growth kick in sooner rather than later . grover From : Justi n.Muzin ich@treasury.gov [ma ilto :Justin.Muzinich@treasury.gov ] Sent : Thursday, May 11, 2017 8:29 AM To : Grover Norquist Subject : I-- Grover - this is a much delayed note to say it was nice to meet you at the British embassy di nner for Zanny. As prom ised I wante d~ y contact info as I didn't have cards at As discussed I am focusing on tax the time. This is my ema il and my cell is reform at Treasury, and would be delighted to grab a coffee. Best Justin Justin Muzin ich Counselor to the Secretary Departme nt of t he Treasury UST 000012 TREAS-17-0314-A-000012 Re: Grover Nor uist From: "Muzinich, Justin" <"/o=ustreasury/ou=exchange administrative group (fydibohf23spdlt)/cn=recipients/cn=3d2afce60d7e464fbd30ff8dbedefecb-muzinich, To: Grover Norquist Date: Tue, 06 Jun 2017 15:26:20 -0400 jus"> Thanks Grover. Nice to see you too . From: Grover Norquist Date: June 6, 2017 at 2:55:40 PM EDT To: Muzinich, Justin Subject: Re: Grover Norquist Good you see you at Treasury. Reminder of our talk Defining the basis for capital gains taxes. Independent Contractor Law ....the Treasury regulations. Taxing Americans Working overseas Gift Taxes and Death taxes. Section 1031 . We will continue to work with WH, Senate and House. Grover Sent from my iPad On May 11, 2017, at 9:17 AM, "Justin.Muzinich@treasury.gov " wrote: Thanks. Traveling tmrw so let's do when you are back. Copying Linda to coordinate w Candice. From: Grover Norquist Date: May 11, 2017 at 8:59:59 AM EDT To: Muzinich, Justin Cc: Candice Boyer Subject : Grover Norquist Would coffee tomorrow morning or noonish work? I head out to Qatar for 4 days Friday night. If not Friday, next week. Candice, above, runs my schedule. I am concerned that congressional delays are weakening our sense of urgency and open the tax cut/reform to being reduced in size and power. it would be nice to have growth kick in sooner rather than later. grover From: Justin .Muzin ich@treasury.gov [ma ilto:Justi n .Muzin ich@treasury.gov ] UST 000013 TREAS-17-0314-A-000013 Sent: Thursday, May 11, 2017 8:29 AM To : Grover Norq uist Subject: Grover - this is a much delayed note to say it was nice to meet you at the Brit ish embassy dinner for Zanny. As promised I wante~ contact info as I didn't have cards at As discussed I am focusi ng on tax the t ime. This is my ema il and my cell isreform at Treasury, and would be delighted to grab a coffee. Best Justin Justin Muzinich Counselor to the Secretary Department of the Treasu ry UST000014 TREAS-17-0314-A-000014 From: To: Date: Attachments: "Burton, David" "Kowalski, Daniel" Fri, 16 Jun 2017 15:07:27 -0400 BlueprintforReorganization-DepartmentsandAgencies.pdf(1.39 MB) Pages146-148 of the attached document (Blueprint for Reorganization: An Analysis of Federal Departments and Agencies https://hyperlin k.services.treasury.gov/agency.do? o rigi n=http ://www.heritage.org/sites/defa u lt/fi les/2017-06/B1uep ri ntforReo rganizationDepartmentsa ndAgen cies.pdf } has recommendations about reforms to the Treasury Department, which are also pasted below. The Blueprint is the Heritage Foundation response to Executive Order No. 13781. I thought you might these to be of interest. Cordially, David Burton Make Tax RegulationsSubjectto Meaningful Review RECOMMENDATION Internal Revenue Service (IRS) and Treasury Department tax regulations should be subject to review by the Office of Management and Budget's (OMB's) Office of Information and Regulatory Analysis (OIRA) to the same extent as other agency regulations. RATIONALE Under Executive Order 12866 (relating to Regulatory Planning and Review, as amended) and various other OIRA guidance, agency rules are subject to cost-benefit analysis and other review. IRS regulations have been largely exempt from review by OIRA since an April 29, 1983, Memorandum of Understanding (MOU) between the Treasury and the 0MB regarding Implementation of Executive Order 12291. This MOU was reconfirmed by the two agencies in 1993 with additional exemptions in an addendum. IRS rules are deemed "interpretive" and largely exempt from OIRA review. Few other agencies enjoy such an exemption. IRS rules impose an estimated $400 billion annually in costs on the economy, which is more than 2 percent of gross domestic product. The IRS and Treasury have significant discretion in how they draft tax rules. Serious review of existing and proposed regulation UST 000015 TREAS-17-0314-A-000015 should be undertaken to reduce compliance costs. The MOU should be terminated, and OIRA should commence review of IRS and Treasury Department tax regulations. ADDITIONAL READING Scott A. Hodge,"The ComplianceCosts of IRS Regulations,"Tax FoundationFiscal Fact No. 512, June 2016. Make the Internal RevenueServicePublicly Accountable RECOMMENDATION Increase the number of presidentially appointed Senate-confirmed positions in the IRS to make the agency more accountable to the public. RATIONALE Of the roughly 78,000 IRS employees (in 2016), only two are political appointees-the Commissioner and the Chief Counsel. They are appointed by the President with the advice and consent of the Senate. In addition, the independent Treasury Inspector General for Tax Administration is a presidential appointee subject to Senate confirmation. It is unrealistic to expect two people to exercise meaningful administrative and policy control over an agency the size of the IRS. The bureaucracy has proven it is unaccountable and unresponsive to the public. An agency as enormous as the IRS, with a function as important and subject to abuse as tax collection, has to be subject to greater public accountability. At the very least, the Deputy Commissioner for Services and Enforcement and the Deputy Commissioner for Operations Support should be presidential appointees subject to Senate confirmation. In addition, the Division Commissioners should probably be presidential appointees subject to Senate confirmation. Those divisions are the Wage and Investment Division, the Large Business and International Division, the Small Business/Self Employed Division, and the Tax Exempt and Government Entities Division. ADDITIONAL READING David R. Burton, "IRS PoliticizationIs Inappropriate in a Democratic Republic,"The Daily Signal, May 12, 2014. HansA. von Spakovsky,"The IRS Just Admitted They Could ResumeTargeting Conservatives,"Conservative Review,August 9, 2016. HansA. von Spakovsky,"Protecting the First Amendment from the IRS," Heritage FoundationLegalMemorandum No. 104, October 2, 2013. Make FinCENRegulationsSubjectto CostUST 000016 TREAS-17-0314-A-000016 BenefitAnalysis RECOMMENDATION Financial Crimes Enforcement Network (FinCEN) regulations should be subject to meaningful costbenefit analysis. RATIONALE The current anti-money laundering/know your customer (AML/KYC) regime administered by FinCEN costs the American economy an estimated $4.8 billion to $8 billion annually. Yet, this AML/KYC system results in fewer than 700 convictions annually, a large proportion of which are simply additional counts against persons charged with other predicate crimes. Thus, each conviction costs at least $7 million, and potentially much more. Each year the rules grow more onerous and affect more people and more businesses. Yet FinCEN has never conducted a meaningful cost-benefit analysis of these rules, nor sought less-costly ways of achieving their objectives. Congress should require FinCEN to do so. In addition, outside analysts, such as from the Government Accountability Office or OIRA should review FinCEN's analysis. ADDITIONAL READING David R. Burton and Norbert J. Michel, "Financial Privacy in a Free Society," Heritage Foundation BackgrounderNo. 3157, September 23, 2016. David Burton Senior Fellow, Economic Policy Institute for Economic Freedom and Opportunity The Heritage Foundation 214 Massachusetts Avenue, NE Washington, DC 20002 202-608-6229 heritage.erg UST 000017 TREAS-17-0314-A-000017 ?T?e He? tage Foundation SPECIAL REPORT No.192 Blueprint for Reorganization: An Analysis of Federal Departments and Agencies Edited by David B. Muhlhausen,