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.
A 1996 amendment to the FOIA, required federal agencies to make many types of records available online. Visit the IRS?FOIA Library 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.
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.
To 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.