Charlotte Law Library continues a series of blogs about FOIA Electronic Reading Rooms available for free on the web.
Before you make that FOIA request, check if the information is available in the FOIA Reading Rooms on the internet. According to the FOIA Guide, “The Electronic FOIA amendments embodied a strong statutory preference that electronic availability be provided by agencies in the form of online, Internet access — which is most efficient for both agencies and the public alike — and this expectation has been met by the development of agency FOIA sites on the World Wide Web. Under the Electronic FOIA amendments, all federal agencies have FOIA sites on the World Wide Web to serve this “electronic reading room” function, as well as for other FOIA-related purposes. This is a matter of great and growing importance to the processes of FOIA administration. Agencies of such size that they contain sub-agencies or major agency components that administer the FOIA on a decentralized basis and have their own Web sites may maintain multiple “electronic reading rooms,” so long as they are linked together clearly and efficiently for Web site users.”
Today we will look at the FOIA Electronic Reading Room for the Internal Revenue Service IRS, just in time for tax season!
Published Tax Guidance
- Advance Releases – Early distribution of some IRB materials before they are published in the IRB.
- Applicable Federal Rate (AFR) revenue rulings
- Final or Temporary Regulations (Treasury Decisions) and Proposed Regulations
- IRS Publications & Notices
Non-precedential Rulings & Advice
- Actions on Decisions (AOD)
- Appeals Settlement Guidelines
- Chief Counsel Bulletins
- Exempt Org. Field Memorandums
- General Counsel Memoranda
- Information Letters
- Legal Advice Issued by Associate Chief Counsel
- Legal Advice Issued by Field Attorneys
- Legal Advice Issued to Program Managers
Frequently Requested Documents
There is much more available in the IRS FOIA Electronic Reading Room. Check it out today!
Enjoy exploring this FOIA Electronic Reading Room and look for this symbol for future blogs on free online resources:
Come see us in the library for more resources in print and online.
~Mary Susan Lucas~