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.

Our records are kept on IRS.gov and include Interim Guidance Memoranda, Service Level Agreements, Memorandums of Understanding, and Taxpayer Advocate Directives.