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Part 11. Communications and Liaison

Chapter 3. Disclosure of Official Information

Section 7. Freedom of Information Reading Room Operations

11.3.7  Freedom of Information Reading Room Operations

11.3.7.1  (05-20-2005)
Background

  1. The Freedom of Information Act, 5 USC 552(a)(1), requires agencies to disclose through publication in the Federal Register, certain information relating to the transaction of agency business:

    1. Descriptions of agency organizations, functions, and procedures;

    2. Substantive agency rules; and

    3. Statements of general agency policy.

  2. Since its inception, the Freedom of Information Act, 5 USC 552(a)(2) has required agencies to make available for public inspection and copying:

    1. Final options, including concurring and dissenting opinions, as well as orders, made in the adjudication of cases;

    2. Those statements of policy and interpretations which have been adopted by the agency and are not published in the Federal Register (e.g., revenue rulings, Coordinated Issue Papers, Actions on Decisions, field directives);

    3. Administrative staff manuals and instructions to staff that affect a member of the public (e.g., IRM).

  3. In 1996, the Freedom of Information Act (FOIA) was amended to additionally require agencies to include in their reading room any records processed and disclosed in response to a FOIA request that "the agency determines have become or are likely to become the subject of subsequent requests for substantially the same records." 5 USC 552(a)(2)(D). The Director, Office of Governmental Liaison and Disclosure, makes this determination.

    Note:

    While the ordinary rule is that records placed in reading rooms under subsection (a)(2) cannot be the subject of regular FOIA requests under subsection (a)(3), this rule does not apply to records that fall under the fourth category of "reading room records."

  4. In 1996, the FOIA was also amended to require agencies to use electronic information technology to enhance the availability of the records required to be made available for public inspection and copying that were issued after November 1, 1996.

    1. This obligation is generally referred to as "electronic reading rooms."

  5. The Act also provides that each agency shall maintain and make available for public inspection and copying current indexes providing identifying information for matters required by the Act to be made available for public inspection and copying under subsection (a)(2). The " electronic reading room" shall provide electronically accessible indexes for any subsection (a)(2) records issued after November 1, 1996.

  6. Internal Revenue regulations appearing at 26 CFR 601.702(b)(3) require that the Internal Revenue Service (IRS) provide a Freedom of Information Reading Room where matters required to be made available for public inspection or published, and the current indexes to such matters, will be made available to the public for inspection and copying.

  7. The Freedom of Information Reading Room where such records are made available for public inspection and copying is located in the IRS Headquarters Office at:

    Internal Revenue Service
    Room 1621
    1111 Constitution Avenue, NW
    Washington, DC 20224

  8. The "electronic reading room" may be found on the IRS website at: http://www.irs.gov/foia

  9. The Freedom of Information Reading Room also serves as the place of inspection for:

    1. Written determinations (e.g., private letter rulings, technical advice memoranda, determination letters, and Chief Counsel advice) subject to public inspection under IRC 6110;

    2. Exempt and political organization information subject to public inspection under IRC 6104;

    3. Employee plan information subject to public inspection under IRC 6104; and

    4. Comments received in response to Notices of Proposed Rulemaking and other solicitations for public comments.

    5. Limited information made available under subsection (a)(1) of the FOIA, but not mandated for inclusion in reading rooms.

11.3.7.2  (05-20-2005)
Freedom of Information Reading Room

  1. A photocopier is available in the Freedom of Information Reading Room to permit members of the public to copy reading room materials.

  2. A computer work station, with attached printer, is also available in the Freedom of Information Reading Room to permit members of the public to search for, inspect, and copy "electronic reading room" materials.

  3. The room is serviced by a full-time staff. The staff will assist Freedom of Information Reading Room users in locating reference material, inform users how to make requests under the Freedom of Information and Privacy Acts and various other IRC provisions; e.g., IRC 6103, IRC 6104, and IRC 6110, and generally assist inquiring members of the public.

    Note:

    Reading Room staff members are not equipped or trained to answer technical tax law questions.

11.3.7.3  (05-20-2005)
Written Determinations

  1. IRC 6110 provides for the public inspection of written determinations, i.e., private letter rulings, technical advice memoranda, determination letters, and Chief Counsel advice. For procedures for the indexing, filing and public inspection of written determinations in the Freedom of Information Reading Room. See IRM 11.3.8, Disclosure of Written Determinations.

  2. These written determinations are indexed by identification number and Code section and, with respect to written determinations issued after October 1998 (for Chief Counsel advice) and January 1999 (for letter rulings and technical advice) are posted on the IRS website at: http://www.irs.gov/foia/lists/0.id=97705,00.htm

  3. Each written determination is coded with a nine digit identification number (seven digits for written determinations issued before 1999). Requesters seeking copies of the written determinations are encouraged to make their requests by referencing the identification number.

11.3.7.4  (05-20-2005)
Fees

  1. Fees may be charged for photocopying or printing reading room material, as established in the Internal Revenue regulations appearing at 26 CFR 601.702(f)(5). Except for commercial use requesters, the first 100 pages are provided free of charge. The fee for photocopying or printing reading room material is $.20 per page. See IRM 11.3.5, Fees.

11.3.7.5  (05-20-2005)
Public Inspection of Exempt Organization Material

  1. IRC 6104 provides the statutory authority for making approved Applications for Recognition of Exemption and supporting documents, certain letters issued by the IRS, information returns, notices, and reports filed by certain tax exempt organizations available for public inspection.

  2. Internal Revenue regulations, at 26 CFR 301.6104(a)-1 and 601.702(d)(3) and (d)(4) also provide guidance for public inspection and copying of exempt organization material. See IRM 11.3.9, Exempt Organizations.

11.3.7.5.1  (05-20-2005)
Form 990 - Return of Organization Exempt From Income Tax

  1. Congressional requests for copies and other requests for public inspection (but not copies) of Forms 990 are handled by the Freedom of Information Reading Room.

  2. Initial requests for copies of Forms 990 are ordinarily handled by Customer Service. Customer Service personnel will assist requesters by providing a copy of Form 4506-A, Request for Public Inspection or Copy of Exempt Organization Tax Form. Completed Forms 4506-A, should be sent to the address listed in the instructions on the form.

11.3.7.5.2  (05-20-2005)
Forms 1023 and 1024 - Application for Recognition of Exemption

  1. If the IRS determines that an organization described in IRC 501(c) or (d) is exempt from taxation for any taxable year, the application for exemption upon which the determination is based and any supporting documents are subject to public inspection under IRC 6104 and its implementing regulation, 301.6104(a)-1. See IRM 11.3.9.

  2. When the tax exempt status of an organization has been revoked or terminated, the application for exemption and related documents upon which the original ruling was granted, remains open for public inspection purposes with regard to any period for which exemption is still recognized.

11.3.7.5.3  (05-20-2005)
Notices and Reports - Forms 8871 and 8872

  1. Political organizations may be required to file Form 8871, Political Organization Notice of Section 527 Status and Form 8872, Political Organization Report of Contributions and Expenditures. These forms are subject to public inspection.

  2. Technical questions relating to Forms 8871 and 8872 should be referred to the TEGE CSC toll-free number, 877-829-5500. Additional information on these forms and requirements may be obtained in subsections 21.7.7.4.7, Form 8871, Political Organization Notice of Section 527 Status, and IRM 21.7.7.4.8, Form 8872, Political Organization Report of Contributions and Expenditures.

11.3.7.5.4  (05-20-2005)
Requesting Exempt Organization Documents

  1. Requests for copies or inspection of approved Forms 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and 1024, Application for Recognition of Exemption Under Section 501(a) or for Determination Under Section 120, with supporting documents, Form 990 series, Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts, Form 8871, or Form 8872 must be made in writing. Form 4506-A is designed for such requests and should be used. The costs associated with processing these requests and the location to which the request should be mailed is provided on Form 4506-A.

  2. Requestors may be advised that Forms 8871 and 8872 are generally available for viewing and printing from the internet at: http://www.eforms.irs.gov

  3. Requestors may be advised that Forms 990 for entities organized under IRC 501(c)(3) may be available at: http://www.guidestar.com

  4. See IRM 11.3.9 for further information concerning exempt organization documents.

11.3.7.6  (05-20-2005)
Public Inspection of Employee Plan Material

  1. IRC 6104, as amended, provides the statutory authority for making applications and supporting documents, and any IRS letter issued with regard to the qualification of a pension, profit sharing, or stock bonus plan, individual retirement account, or individual retirement annuity, or with respect to the exemption from tax of such plan or account available to the public.

  2. Internal Revenue regulations at 26 CFR 301.6104(a)-2 and (a)-3 and 26 CFR 601.702(d)(5) also provide guidance for public inspection of pension plan material.

11.3.7.7  (05-20-2005)
Obtaining Form 5500 Series Returns

  1. Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-C, Return/Report of Employee Benefit Plan (with fewer than 100 participants), for 1975 and 1976 were initially filed with the IRS and/or the Department of Labor (DOL). These forms were developed to satisfy the reporting requirements of the Employment Retirement Income Security Act (ERISA) of 1974.

  2. Forms 5500-K, Annual Return/Report of Employee Pension Benefit Plan for Sole Proprietorships and Partnerships , with no common law employees were filed only with the IRS for years 1975 and 1976; all other Keogh Plan filers were required to file with both the IRS and DOL.

  3. Inquiries and requests for copies of Form 5500 (other than 1975-1976 Form 5500-K) should be referred to:

          U.S. Department of Labor
          Public Disclosure- Room N5638
          200 Constitution Avenue, NW
          Washington, D.C. 20210

  4. Inquiries and requests for copies of 1975 and 1976 Form 5500–K, and all Forms 5500-EZ, Annual Return of One-Participant Pension Retirement Plan, should be referred to:

          Internal Revenue Service Center
          P.O. Box 9941
          Stop 6716
          Ogden, UT 84409

  5. Requests for copies of, or inspection of, all other employee plan documents, or inquiries concerning other employee plan determinations, should be directed to:

          TEGE
          Employee Plans Customer Service
          P.O. Box 2508
          Room 2023
          Cincinnati, OH 45201

11.3.7.8  (05-20-2005)
Requests for Inspection or for Copies of Comments Received in Response to Notices of Proposed Rulemaking and Other Solicitations for Public Comments

  1. Comments solicited from the public by the IRS may be inspected, upon written request in the:

          FOIA Reading Room
          1111 Constitution Avenue, NW
          Room 1621
          Washington, DC 20224

  2. Requests must be signed by the person who will be inspecting the documents and should be addressed to:

          Commissioner of Internal Revenue
          Attn: CC:PA:LPD:PR
          PO Box 7604
          Ben Franklin Station
          Washington, DC 20044

  3. The requester will be contacted by FOIA Reading Room personnel when the documents are available and may be inspected during normal business hours (9:00 AM to 4:00 PM, Monday through Friday, excluding Federal holidays).

  4. Copies of comments may be made in the Reading Room during inspection, or by written request addressed to:

          Commissioner of Internal Revenue
          Attn: CC:PA:LPD:PR
          PO Box 7604
          Ben Franklin Station
          Washington, DC 20044

  5. Fees for duplication may be charged at $.20 per page, with the first 100 pages free to all but commercial-use requesters.


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