The Internal Revenue Service stated that any records containing certain search terms - such as "Trump" and "Evasion" - were not subject to disclosure under FOIA.

FOIA to Treasury seeking communications containing search terms like "NYT," "Trump," "DJT," "Tax," and "Evasion." This FOIA was filed following a New York Times report that President Trump helped his parents and family evade or avoid paying millions of dollars in taxes through a variety of mechanisms over the course of decades.