IRS Freedom of Information Act (FOIA)

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FIRST SEEN 2026-08-14 · VERSION 20260814_rev01 · COMPARED WITH 20230402_rev01

What changed, in plain language

The IRS FOIA page was cut down to just three introductory paragraphs. All the practical how-to material was removed: links to the FOIA law and IRS/Treasury regulations, the page about routine access to records, the IRS FOIA guide (which explained how to file a request, fees, and where to send it), the FOIA Public Liaison phone number, and the "last reviewed" date. No legal rights were changed — your right to file a FOIA request comes from federal law, not this page — but the page no longer tells you how to use it.

Changes that may affect you

Practical help for filing a FOIA request was taken off the pageMINOR
OTHER

Your legal right to request government records is unchanged — it comes from federal law. But the page stripped out the tools that made that right usable: the step-by-step guide with a sample letter and fee explanation, the faster "routine access" option, and the phone number for checking on a request. Someone landing on this page now has no clear next step. The links may still work if you have them saved, and this could be a temporary page reorganization rather than a deliberate cut.

“FOIA requestors who have questions on a submitted request or want to know the status of a request may contact the IRS FOIA Public Liaison line at [312-292-2929](tel:312-292-2929).”

What you can do — Save the IRS FOIA Public Liaison number (312-292-2929) and bookmark the IRS FOIA guide at irs.gov/privacy-disclosure/freedom-of-information-act-foia-guidelines before you need them, since they are no longer linked from the main FOIA page.

Changelog

  1. − REMOVEDList of FOIA laws and regulations removed

    The page no longer links to the FOIA statute, the Treasury FOIA rules, the IRS FOIA rules, or IRS Policy Statement 11-13. It also dropped the note saying Treasury's rules win if they conflict with the IRS rules.

    - [The Freedom of Information Act, 5 U.S.C. § 552](http://uscode.house.gov/view.xhtml)

  2. − REMOVEDInfo about faster "routine access" requests removed

    The page used to explain that some records can be requested through a quicker, easier process instead of a full FOIA request, and that you can ask your assigned IRS employee directly if you have an open tax case. That explanation is gone.

    The IRS offers [routine access to other records](https://irs.gov/privacy-disclosure/routine-access-to-irs-records) through procedures designed to make access quick and easy.

  3. − REMOVEDHow-to guide and Requester Service Center info removed

    The page no longer mentions that each IRS Disclosure Office acts as a FOIA Requester Service Center, and it no longer links to the IRS FOIA guide that included a sample request letter, an explanation of fees, and where to file.

    To assist FOIA requesters each IRS Disclosure Office serves as a FOIA Requester Service Center.

  4. − REMOVEDFOIA help phone number removed

    The public phone line for checking on a submitted request or asking questions about it is no longer listed on the page.

    FOIA requestors who have questions on a submitted request or want to know the status of a request may contact the IRS FOIA Public Liaison line at [312-292-2929](tel:312-292-2929).

  5. − REMOVED"Last reviewed" date removed

    The page no longer shows when it was last checked or updated, so there is no easy way to tell how current the information is.

    Page Last Reviewed or Updated: 27-Jun-2026

Full text changes — 20230402_rev01 to 20260814_rev01

COLOUR MARKS THE SEVERITY OF A FLAGGED CLAUSE · + AND − MARK ADDED AND REMOVED

11Enacted 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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33A 1996 amendment to the FOIA, required federal agencies to make many types of records available online. Visit the [IRS FOIA Library](https://irs.gov/privacy-disclosure/foia-library) to learn more.
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55New law, like the [Open Government Act](https://www.govinfo.gov/app/details/PLAW-110publ81), 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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7- [The Freedom of Information Act, 5 U.S.C. § 552](http://uscode.house.gov/view.xhtml)%20OR%20\(granuleid:USC-prelim-title5-section552\)&f=treesort&edition=prelim&num=0&jumpTo=true)
8- [Treasury FOIA Regulations, 31 CFR Part 1, RIN 1505-AC35](https://www.ecfr.gov/current/title-31/subtitle-A/part-1)
9 - **Note:** Any IRS FOIA regulation that may conflict with a Treasury FOIA regulation, the Treasury FOIA regulation shall govern.
10- [IRS FOIA Regulations, 26 CFR § 601.702](https://www.govinfo.gov/content/pkg/CFR-2017-title26-vol22/xml/CFR-2017-title26-vol22-sec601-702.xml)
11- [IRS Policy Statement 11-13 PDF](https://irs.gov/pub/irs-counsel/policystatement11-13.pdf)
12- [IRS FOIA Library](https://irs.gov/privacy-disclosure/foia-library)
13- [Open Government Act](https://www.govinfo.gov/app/details/PLAW-110publ81)
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15The IRS offers [routine access to other records](https://irs.gov/privacy-disclosure/routine-access-to-irs-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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17To assist FOIA requesters each IRS Disclosure Office serves as a FOIA Requester Service Center. The IRS FOIA guide describes the Freedom of Information Act (FOIA) in general and gives specific instructions for making a FOIA request, including a sample letter, an explanation of potential fees and where to file requests.
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19[IRS FOIA guide](https://irs.gov/privacy-disclosure/freedom-of-information-act-foia-guidelines)
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21FOIA requestors who have questions on a submitted request or want to know the status of a request may contact the IRS FOIA Public Liaison line at [312-292-2929](tel:312-292-2929).
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23If you have general questions on the IRS FOIA process, review the IRS FOIA Guidelines page before submitting a request.
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25Page Last Reviewed or Updated: 27-Jun-2026