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"Freedom of Information Requests and Your Appeal Rights"

You may appeal with the Internal Revenue Service (IRS) within 35 days after IRS (1) denies you access to a record in whole or in part; (2) has made an adverse determination as to your category as a requester; (3) denies your request for a fee waiver or reduction; or (4) has advised you that no records responsive to your request exist.  In addition, you may appeal within 10 days when a request for expedited processing has been denied.

Your appeal must be in writing, must be signed by you, and must contain:

  • Your name and address,
  • Description of the requested records,
  • Date of the request (and a copy, if possible),
  • Identity of the office and contact on the response letter, and
  • Date of the letter denying the request (and a copy, if possible).

Mail your FOIA appeal to:

IRS Appeals
Attention: FOIA Appeals
5045 E Butler Ave.
M/Stop 55201
Fresno, CA 93727-5136

For further information regarding an IRS Determination to Withhold Records Exempt from the Freedom of Information Act, please refer to Notice 393 (Revision date 8-2002).

Page Last Reviewed or Updated: 29-Apr-2013