IRS Freedom of Information Act (FOIA)

What changed, in plain language

The IRS added a set of helpful resources to its FOIA page: links to the laws and regulations behind FOIA, a note that Treasury's FOIA rules win if they conflict with IRS rules, information about faster "routine access" requests, a pointer to the IRS FOIA guide, and a public liaison phone number for checking on a request. Nothing was taken away and no rights were reduced — this is an informational expansion that makes the process easier to navigate.

Changelog

1. + ADDEDAdded a list of FOIA laws and regulations

   The page now links to the FOIA statute, Treasury's FOIA rules, the IRS's own FOIA rules, and IRS Policy Statement 11-13. One small problem: the link for the FOIA statute itself appears to be broken (it has stray characters in the web address), so it may not open correctly.

   - [Treasury FOIA Regulations, 31 CFR Part 1, RIN 1505-AC35](https://www.ecfr.gov/current/title-31/subtitle-A/part-1)

2. + ADDEDNote that Treasury rules override IRS rules in a conflict

   If an IRS FOIA rule and a Treasury FOIA rule say different things, the Treasury rule applies. This restates how the existing rules already work rather than changing what you can request.

   **Note:** Any IRS FOIA regulation that may conflict with a Treasury FOIA regulation, the Treasury FOIA regulation shall govern.

3. + ADDEDPointer to a faster "routine access" path

   The page now tells you that some records can be obtained through quicker routine procedures instead of a full FOIA request, and that if you are already working with an IRS employee on an open tax case you can ask them for file information directly. This is an easier option for consumers, not a restriction.

   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.

4. + ADDEDAdded the IRS FOIA guide and Requester Service Centers

   Each IRS Disclosure Office is identified as a FOIA Requester Service Center, and the page links to a guide with step-by-step instructions, a sample request letter, an explanation of possible fees, and where to send your request.

   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.

5. + ADDEDAdded a phone number for request status questions

   You can now call the IRS FOIA Public Liaison line at 312-292-2929 to ask about a request you already submitted or to check its status.

   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).

Full text changes — 20260814_rev01 to 20260815_rev01