Freedom of Information Act (FOIA) Guidelines 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...
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Freedom of Information Act (FOIA) Guidelines 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. The scope of the Freedom of Information Act (FOIA) The Freedom of Information Act, 5 U.S.C. 552, provides any person the right to request access of federal agency records or information. The FOIA applies to records either created or obtained by an agency and under agency control at the time of the FOIA request. Agencies within the executive branch of the federal government, including the Executive Office of the President and independent regulatory agencies are subject to the FOIA. State governments, municipal corporations, the courts, Congress and private citizens are not subject to the FOIA. All IRS records are subject to FOIA requests. However, FOIA does not require the IRS to release all documents that are subject
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