Department of the Treasury
                    Internal Revenue Service
                     Washington, D.C. 20224

                       September 12, 1996

Mr. Paul A. Mitchell                           Person to Contact:
2509 North Campbell - #1776                    M. Zolton
Tucson, AZ 85719                               Telephone Number:
                                               (202) 622-6250
                                               Refer Reply to:

Dear Mr. Mitchell:

     This is in reponse to your July 26, 1996, Freedom of
Information Act (FOIA) request for all financial records of the
Performance Management and Recognition System (PMRS).  Your
request was forwarded to us by the Office of Disclosure Services,
Department of the Treasury, so that we can respond to you
directly.  We apologize for the delay in responding.

     Unfortunately, your request is not specific enough to allow
us to conduct a search for the records that are of interest to
you.  For example, you have not stated the years for which you
are interested in obtaining records.  Please be advised that the
PMRS has not existed for the last 3 years.  In addition, it is
our understanding that awards made under PMRS took the form of
cash payments or quality step in-grade promotions.  Therefore,
the types of financial records associated with awards made under
PMRS did not include the kinds of records mentioned in your
request.  It would be helpful if you could be more specific in
describing the desired records.

     Accordingly, you may wish to reformulate your request to
assist us in finding the responsive material.  If you decide to
do so, your perfected request will receive our close attention.

                                               Sincerely yours,

                                               /s/ Mark L. Zolton

                                               Tax Law Specialist
                                               FOIA Branch

                                                 [emphasis added]

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