| Enacted in 1966, the Freedom of Information Act, or FOIA, gives any person the right to access federal agency records or information. The FOIA is based on the presumption that the government and its information belong to the people. |
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| A 1996 amendment to the FOIA, required federal agencies to make many types of records available online. Visit the IRS eReading Room to learn more. New law, like the OPEN Government Act, as well as new policies, such as those issued by the President and the Attorney General, promote the spirit of transparency envisioned by our founding fathers. |
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Routine access to IRS records The IRS offers routine access to other records through procedures designed to make access quick and easy. For more information, use the Routine Access link at the right. If you are working directly with an IRS employee on an open tax case, you can request information from the file directly from them. |
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Formal requests If you plan to make a FOIA request to obtain the records you seek, you may refer to the IRS FOIA Guide. IRS may withhold records protected from disclosure by one of the law’s nine exemptions and it must withhold when disclosure of the records is prohibited by law. |
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FOIA public liaisons To assist FOIA requesters each IRS Disclosure Office serves as a FOIA Service Center and each Disclosure Manager is a FOIA Public Liaison. These liaisons are advocates for FOIA requesters to help resolve problems encountered in the process. |