The IRS FOIA Logs contain information about FOIA requests IRS has processed. The log includes the request tracking number, subject, and disposition details by fiscal year for requests closed during the year specified. Because many IRS requests are for tax information specific to individuals or taxable entities, release of such information is confidential and released only to those authorized under the tax laws to receive it. There are limited exceptions in the law allowing access to other than the taxpayer, but all requesters must establish their identity and their authority to access tax information. See the IRS FOIA Guide for more information.