IRS Freedom of Information Act (FOIA)

NOTED
FIRST SEEN 2026-08-22 · VERSION 20260822_rev01 · COMPARED WITH 20260818_rev01

What changed, in plain language

The IRS added a list of FOIA laws and regulations, plus practical help for filing a request — links to the FOIA guide, the routine-access page, and a public liaison phone number. Nothing was taken away and no rights changed.

Changelog

  1. + ADDEDAdded a list of the laws and rules behind IRS FOIA

    The page now links to the FOIA statute, Treasury and IRS FOIA regulations, an IRS policy statement, the FOIA Library, and the Open Government Act.

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

  2. + ADDEDNote on which rules win in a conflict

    If an IRS FOIA rule clashes with a Treasury FOIA rule, the Treasury rule controls. This is a statement of existing law, not a new restriction on requesters.

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

  3. + ADDEDPointed people to faster, non-FOIA ways to get records

    The page now explains you can often get IRS records through routine access procedures instead of a formal FOIA request, and that you can ask an IRS employee directly for file information if you have an open tax case.

    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 how-to help for filing a FOIA request

    Each IRS Disclosure Office acts as a FOIA Requester Service Center, and the linked IRS FOIA guide includes a sample letter, an explanation of possible fees, and where to send requests.

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

  5. + ADDEDAdded a phone number to check on a request

    People who already filed a request can call the IRS FOIA Public Liaison line at 312-292-2929 with questions or to check 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).

  6. + ADDEDMentions that FOIA requests may have fees

    The page notes the FOIA guide explains potential fees. This describes existing FOIA fee rules rather than adding a new charge.

    an explanation of potential fees and where to file requests

Full text changes — 20260818_rev01 to 20260822_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.