Making FOIA Requests To The IRS: Overview Of The Basic Procedures And Exemptions, And Issues For Partnerships

By Megan L. Brackney
Journal of Passthrough Entities
January - February 2018 Edition

The Treasury Inspector General for Tax Administration (“TIGTA”) recently issued its Fiscal Year 2017 Statutory Review of Compliance with the Freedom of Information Act. TIGTA noted that in fiscal year 2016, the IRS processed 8,808 requests to the IRS under Freedom of Information Act (“FOIA”). TIGTA found that based on their review of a representative sample of the IRS’s responses, the responses were generally timely, but the IRS improperly withheld information in 14.5% of cases.