Taxpayer Advocate Service
Interim Guidance / E-FOIA Memoranda

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.

In compliance with the E-FOIA requirements, the following TAS documents are available within the Electronic Reading Room on IRS.gov:

TAS Interim Guidance Memoranda

In compliance with the E-FOIA requirements, the following TAS documents are available within the TAS content area on IRS.gov:

TAS Service Level Agreements (SLAs)

and

Memorandums of Understanding (MOU)