Enacted in 1966, the Freedom of Information Act, or FOIA, gives any person the right to access federal agency records or information. The FOIA is based on the presumption that the government and its information belong to the people. A 1996 amendment to the FOIA, required federal agencies to make many types of records available online. Visit the IRS FOIA Library to learn more. New law, like the Open Government Act, as well as new policies, such as those issued by the President and the Attorney General, promote the spirit of transparency envisioned by our founding fathers. Freedom of Information Act general resources The Freedom of Information Act, 5 U.S.C. § 552 Treasury FOIA Regulations, 31 CFR Part 1, RIN 1505-AC35 Note: Any IRS FOIA regulation that may conflict with a Treasury FOIA regulation, the Treasury FOIA regulation shall govern. IRS FOIA Regulations, 26 CFR § 601.702 IRS Policy Statement 11-13PDF IRS FOIA Library Open Government Act Routine access to IRS records The IRS offers routine access to other records through procedures designed to make access quick and easy. For more information, use the Routine Access link at the right. If you are working directly with an IRS employee on an open tax case, you can request information from the file directly from them. Formal requests To assist FOIA requesters each IRS Disclosure Office serves as a FOIA Requester Service Center. The IRS FOIA guide describes the Freedom of Information Act (FOIA) in general and gives specific instructions for making a FOIA request, including a sample letter, an explanation of potential fees and where to file requests. IRS FOIA guide FOIA Public Liaison FOIA requestors who have questions on a submitted request or want to know the status of a request may contact the IRS FOIA Public Liaison line at 312-292-3297. If you have general questions on the IRS FOIA process, review the IRS FOIA Guidelines page before submitting a request.