Updated IRS FOIA Guidelines Before you submit a FOIA request, find details on updated fees and requirements with the IRS FOIA Guidelines. The updates are for changes made to Internal Revenue Manual 11.3.5, Fees on October 18, 2021, and include: Increased IRS FOIA fees for search, review and duplication efforts Updated search fees for certain types of FOIA requester categories Updated ways to submit requests Requests Delayed Due to COVID-19, requests for agency records are taking us longer to process. Before you submit a FOIA request, try one of these options to get records: Check for records that were already made public in our FOIA library. Get routine access to IRS records. Ask an IRS employee for the records you need if you’re working with them on an open tax case. If you already submitted a FOIA request, do not submit a second one. 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 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.