Tax Resources

Freedom of Information Act Documents Exemptions

There are some Freedom of information act documents exceptions. In another word, the IRS is not required to release all documents. Freedom of information act documents exceptions are documents that the IRS does not need to disclose to you in response to a Freedom of information act request or FOIA request. Some of the more common exemptions include the following:

  • A computation of the DIF score in an IRS tax audit
  • Criminal investigation referral materials on specific tax payers or tax payers in general
  • Internal IRS documents relating to tax collection activities
  • Tax return information relating to other tax payers, unless the information is in statistical form
  • Information received from confidential informants or persons other than the tax payer who is seeking the material
  • Letters and other documents from the IRS tax attorneys (area counsel) to various divisions of the IRS (such as Collections or Examinations). This information is protected under the attorney - client privilege.
  • Personnel files of IRS employees

If the IRS refuses to disclose any materials based on one of the available Freedom of information act documents exemptions, the IRS must first try to delete the confidential information from the document and give you a revised copy of the document.

The IRS may, however, refuse to release the entire document if all, or a large portion, of the document is confidential or otherwise not permitted to be disclosed.

Is it bad to file a Freedom of information act request?

No. Any tax payers have legal rights to most information in the government 's possession. There is no disadvantage in filing a Freedom of information act request. By filing Freedom of information act request, you will learn many things about what the IRS has on file about you.

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