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. TAS Interim Guidance Memoranda 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. TAS SLAs and MOUs In compliance with the E-FOIA requirements, the following TAS documents are available on IRS.gov: TAS Service Level Agreements (SLAs), Memorandums of Understanding (MOU) and Taxpayer Advocate Directives. Visit TAS website Taxpayer Bill of Rights What you should know
