The IRS may withhold information pursuant to nine exemptions and two of three exclusions contained in the FOIA. The FOIA does not require the IRS to release all documents that are subject to FOIA requests. State governments, municipal corporations, the courts, Congress and private citizens are not subject to the FOIA. Agencies within the executive branch of the federal government, including the Executive Office of the President and independent regulatory agencies are subject to the FOIA. 552, provides any person the right to request access to federal agency records. The FOIA applies to records either created or obtained by an agency and under agency control at the time of the FOIA request. Personal and business taxpayer records:Ītlanta, GA 30362 All requests for other IRS records not publicly available in the FOIA Library: If you’ve already submitted a request with or via fax, don’t mail the same request. If you can’t submit a request with the FOIA Public Access Portal or via fax, mail your request to us.

Documents publicly available under IRC 6104 (for example, tax exempt organization Form 990s): Form 4506-A, Request for Copy of Exempt or Political Organization IRS Form and Form 4506-B, Request for Copy of Exempt Organization IRS Application or Letter.

Tax transcripts: Form 4506-T, Request for Tax Transcript of Tax Return.

Tax returns: Form 4506, Request for Copy of Tax Return.

You should submit requests for copies of the following records with these forms instead of submitting a FOIA request:

Records Available Through Routine Agency Procedures IRS policies and procedures not in the FOIA Library: Fax to 87.Personal or business taxpayer records: Fax to 87.The IRS FOIA Public Access Portal is a secure portal that allows requesters to electronically submit a FOIA request(s), check the status of submitted request(s), and securely send and receive messages to and from the agency.Don’t submit the same request more than once. Submit FOIA request to the IRS at the FOIA Public Access Portal or by fax. Personal taxpayer information is protected under the Privacy Act of 1974, 5 U.S. It’s important to submit your request in the right way to avoid delays. If you already submitted a FOIA request, don’t submit a second one. IRS employee – If you’re working with an employee on an open tax case, ask them for the records you need.Routine access records – Find tax returns, transcripts, open case files, tax-exempt or political organization returns, tax forms and publications, tax court opinions and the Internal Revenue Code.IRS FOIA library – Tax guidance, administrative manuals and instructions, program plans and reports, non-precedential rulings and advice, training materials and other public records are available in the library.

The information you want may already be available. To submit a FOIA request, follow these guidelines.

Foia request sample