IRS records subject to FOIA (exemptions apply).

What is FOIA?

The Freedom of Information Act (FOIA) lets the public request access to federal agency records (including IRS records).

Key Rules for IRS FOIA Requests

1. Not All IRS Records Are Released

• The IRS can deny requests if the info falls under 9 exemptions (e.g., personal privacy, trade secrets, law enforcement investigations).

Example:

You request audit records for your neighbor.
❌ Denied – Violates privacy exemption (FOIA doesn’t allow releasing others’ tax info).

2. Documents Must Be Available Electronically

• If released, the IRS provides records digitally (not paper copies).

Example:

You request IRS training manuals.
✅ Approved → You get a PDF download.

3. IRS "Electronic Reading Room"

• Some records are automatically posted (no FOIA request needed) at:
  🔗 IRS FOIA Library

Example:

You want IRS policy memos.
✅ Found in Reading Room → No need to file a FOIA request.

Simple Example Walkthrough

Scenario:
You’re writing a research paper on IRS enforcement trends and want data on audit rates.

Step 1: Check the IRS FOIA Library.

• Find pre-released reports (no request needed).

Step 2: If the data isn’t there, file a FOIA request.

• Request: "Audit statistics for small businesses (2020–2023)."

Possible Outcomes:
✅ Approved → You get spreadsheets.
❌ Denied → If the data includes confidential taxpayer info (Exemption 3 or 6).

Why This Matters for Exams

• FOIA ≠ Full Transparency: IRS can withhold sensitive data.

• Reading Room First: Always check the library before filing a request.

• Electronic Delivery: No paper copies.

Exam Tip: If a question mentions "FOIA and IRS," think:

• 9 exemptions = Why some requests are denied.

• Reading Room = Where to find pre-released docs.

• Digital only = No paper records.

The Freedom of Information Act (FOIA) requires federal agencies (like the IRS) to disclose records—unless they fall under one of these 9 exemptions. Here’s a simple breakdown with IRS-specific examples:

1. Classified National Defense/Foreign Policy

• Protects info deemed top secret for national security.
  Example:

❌ A FOIA request for IRS investigations into foreign espionage-linked accounts.

2. Internal Personnel Rules/Practices

• Covers trivial internal policies (e.g., staff lunchroom rules).
  Example:

❌ IRS employee training slides on "How to Use the Copy Machine."

3. Statutory Exemptions

• Blocks info forbidden by other laws (e.g., tax code §6103 protects taxpayer privacy).
  Example:

❌ Request for your neighbor’s tax return (prohibited by law).

4. Trade Secrets/Confidential Business Info

• Protects corporate financial data or proprietary methods.
  Example:

❌ Coca-Cola’s secret formula submitted in a tax dispute.

5. Deliberative Process Privilege

• Shields pre-decision IRS memos or drafts.
  Example:

❌ Unfinished IRS guidance on crypto tax rules.

6. Personal Privacy

• Protects private individual data (e.g., SSNs, medical records).
  Example:

❌ A list of all taxpayers who claimed medical deductions for cancer treatment.

7. Law Enforcement Investigations

• Blocks info that could interfere with an active case.
  Example:

❌ Audit files for an ongoing criminal tax fraud probe.

8. Financial Institution Reports

• Protects bank supervision records (rarely used by IRS).

9. Geological Data on Wells

• Applies to oil/gas companies’ drilling info (irrelevant to IRS).