IRS Freedom of Information Act (FOIA)

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FIRST SEEN 2026-08-18 · VERSION 20260818_rev01 · COMPARED WITH 20260815_rev01

What changed, in plain language

The IRS FOIA page was cut down to just three introductory paragraphs. Everything practical was removed: the list of laws and regulations, the link to the IRS FOIA guide, the note about routine access to records, the description of Disclosure Offices as FOIA Requester Service Centers, and the FOIA Public Liaison phone number (312-292-2929). Your legal right to request records is unchanged — FOIA is a federal law, not something the IRS sets on this page — but the how-to information and the phone number for checking on a request are gone.

Changes that may affect you

Instructions and contact info for filing a FOIA request were taken downMINOR
OTHER

The page no longer explains how to file a request, what fees might apply, where to send it, or who to call about a request already submitted. Your right to request IRS records comes from federal law and hasn't changed, but finding out how to use that right just got harder — you'd now have to hunt for the guide, the regulations, and the Public Liaison number on your own.

“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 these before they're harder to find: the IRS FOIA Public Liaison line at 312-292-2929, and the IRS FOIA guide at irs.gov/privacy-disclosure/freedom-of-information-act-foia-guidelines, which has a sample request letter and fee details. Also note irs.gov/privacy-disclosure/routine-access-to-irs-records for records you may be able to get faster without a full FOIA request.

Changelog

  1. − REMOVEDLinks to the FOIA law and IRS/Treasury regulations removed

    The page no longer lists the underlying law (5 U.S.C. § 552), the Treasury FOIA regulations, the IRS FOIA regulations, or IRS Policy Statement 11-13. The rules still apply — they're just no longer linked here.

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

  2. − REMOVEDNote about Treasury rules overriding IRS rules removed

    The page used to say that if an IRS FOIA rule conflicts with a Treasury FOIA rule, the Treasury rule wins. That explanation is gone.

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

  3. − REMOVEDInformation about faster "routine access" to records removed

    The page used to tell you that some records can be obtained through a quicker routine-access process instead of a full FOIA request, and that if you're already working with an IRS employee on an open tax case you can ask them directly for file information. That shortcut is no longer mentioned.

    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. − REMOVEDHow-to guide for making a FOIA request removed

    The page dropped its pointer to the IRS FOIA guide, which included a sample request letter, an explanation of possible fees, and where to send requests. It also removed the statement that each IRS Disclosure Office acts 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.

  5. − REMOVEDFOIA Public Liaison phone number removed

    The phone number for checking the status of a submitted request, 312-292-2929, is no longer 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).

Full text changes — 20260815_rev01 to 20260818_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.