It also includes Internal Revenue Service materials like individual tax records, systems information, and enforcement procedures.
UNCLASSIFIED//FOUO is primarily a Department of Defense phrase/acronym, used for documents or products which contain material which may be exempt from release under the Freedom of Information Act.
It is treated as confidential, which means it cannot be discarded in the open trash, made available to the general public, or posted on an uncontrolled website.
Limited Distribution, Proprietary, Originator Controlled, Law Enforcement Sensitive were designations the Pentagon attempted in 2011 to exempt from President Obama's Executive Order 13556.
On May 9, 2008, President George W. Bush directed their consolidation into a new category: Controlled Unclassified Information (CUI).