IRS Notice 2024-78 & IRS Notice 2023-11

Nicholas Lee made this access to documents request to European Banking Authority Automatic anti-spam measures are in place for this older request. Please let us know if a further response is expected or if you are having trouble responding.

European Banking Authority did not have the information requested.

Dear European Banking Authority,

Under the right of access to documents in the EU treaties, as developed in Regulation 1049/2001, I am requesting documents which contain the following information:

All memos, communications and documents 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...) that were produced after February 2nd 2024.

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 believe this information exists, as European 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

EBA -AtD, European Banking Authority

1 Attachment

EBA Regular Use

Dear Mr Nicholas Lee,

Thank you for your message.
We hereby confirm receipt of your request for access to documents submitted on April 26, 2025.

The EBA does not hold any memos, communications and or any other documents related to IRS Notice 2024-78 and IRS Notice 2023-11.
Therefore, we are unable to provide you with the requested documents.

Sincerely,
EBA Legal and Compliance

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