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Internal Revenue Service Freedom of Information Act (FOIA) Public Access Portal

This portal provides the public with basic information on how to obtain access to records maintained by the IRS.

Routine Access to IRS Records

You are not required to file a FOIA request to receive records available through routine agency procedures, such as:

  • Copies of tax returns
  • Copies of transcripts (income transcripts, account transcripts, etc.)
  • Tax exempt documents available under IRC 6104
  • Written determination documents available under IRC 6110 

 

 

 

Direct Access to Your Records

You have a right to your own records without having to submit a FOIA request. 

  • Through the Respond Directly Process, you can obtain your own records directly from the IRS employee assigned to your case. 
  • To request a copy of your own records, contact the IRS employee or office that has your open case file. 
  • There is no fee for obtaining your own records under the Respond Directly Process.
  • It is more efficient and generally faster to obtain your records directly than if requested through the FOIA.
  • For more information, see the Respond Directly Process section of Routine Access to IRS Records.

    Access to FOIA Library

The FOIA library provides access to documents already available to the public electronically. The library consists of information, such as:                                       

  • Published Tax Guidance
  • Administrative Manuals and Instructions
  • Training and Reference Materials
  • Frequently Requested Records
  • Reports
  • Other Information Available to the Public 

Submit FOIA Request Online

You may sign in to the FOIA Public Access Portal to submit a FOIA request. 

  • The IRS FOIA Public Access Portal uses ID.me as a sign on system that requires identity verification.
  • You may sign in to your account to view request details, check status of an existing request, and submit an online payment. 
  • You may also check the status of your request without signing in. 

Alternate Methods to Submit a FOIA Request

Fax

If requesting personal or business taxpayer records, send fax to 877-891-6035.

If requesting IRS policies and procedures not in the FOIA Library, send fax to 877-807-9215.

 

Mail

If a request cannot be submitted via the FOIA Public Access Portal or by fax, please mail your request to Internal Revenue Service as follows:

 

Requests for personal and business records:

Internal Revenue Service
GLDS Support Services
Stop 93A
Post Office Box 621506
Atlanta, GA 30362

 

Requests for other IRS records not available in the FOIA Library:

Internal Revenue Service
GLDS Support Services
Stop 211
PO Box 621506
Atlanta, GA 30362-3006