0425 Publ 6095 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6095.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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This guide will assist taxpayers in identifying cases where Responding Directly may be more advantageous without delay in actions and response.

The Right to Routine Access of Many IRS Records

Find tax returns, transcripts, open case files, tax-exempt or political organization returns, tax forms and publications, tax court opinions and the Internal Revenue Code.

The Right to Transcripts

The Right to Appeal an IRS Decision in an Independent Forum

The IRS must inform the requester of their right to appeal the following determinations to the head of the agency.

1. There are no records responsive to the requested documents.

2. Records requested were denied, in whole or in part,

3. The type or amount of fees charged for processing the The Right to Directly Request Records from request, IRS Employees 4. The requester’s stated fee category is changed to a different fee category (i.e., Other requester is changed to Commercial User), or The Right to Access Many Records Online

5. Denial of a request for fee waiver or expedited processing A 1996 amendment to the FOIA, required federal agencies to

A requester may also appeal because they believe the IRS failed

make many types of records available online. Visit the IRS

to conduct an adequate search for the documents requested.

FOIA Library to learn more. Tax guidance, administrative

However, a requester may not file an administrative appeal for

manuals and instructions, program plans and reports,

the lack of a timely response.

non-precedential rulings and advice, training materials and other public records are available in the library. A person may administratively appeal any portion of a record

denied when their request is granted in part and denied in part. An administrative appeal does not affect any records the IRS has The Right to Access Records released.

A requester may also appeal because they believe the IRS failed to conduct an adequate search for the documents requested. However, a requester may not file an administrative appeal for the lack of a timely response.

The Freedom of Information Act was enacted in 1966 and gives the public the right to access records from federal agencies. FOIA requires agencies to respond to requests for records the agency maintains within 20 business days.

There is no charge for filing an administrative appeal. More information about the procedural requirements for filing an appeal are found at Treasury Regulation 31 CFR Part 1 §1.6. An appeal may be filed by sending a letter to:

IRS Independent Office of Appeals The Right to Electronically Submit a FOIA Attn: FOIA Appeals

The IRS FOIA Public Access Portal is a secure portal that 3211 S. Northpointe Drive allows requesters to electronically submit a FOIA request(s), M/S 55205 check the status of submitted request(s), and securely send Fresno, CA 93725 and receive messages to and from the agency.

The IRS Mission Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.

Publication 6095 (4-2025) Catalog Number 95722J Department of the Treasury Internal Revenue Service www.irs.gov