The Freedom of Information Act (FOIA), 5 U.S.C. § 552, provides public access to agency records unless protected from disclosure by one of the FOIA’s nine exemptions or three exclusions. The FOIA applies to records created by federal agencies and does not cover records held by Congress, the courts, or state and local government agencies.
TAS Interim Guidance Memoranda
In compliance with the E-FOIA requirements, the following TAS documents are available within the Electronic Reading Room on IRS.gov: TAS Interim Guidance Memoranda.