Tax Policy and the Freedom of Information
Act (FOIA)

Click the following link to access the web pages maintained by the Department of the Treasury to provide information about requesting records under the Freedom of Information Act. This page provides additional information about FOIA and the Office of Tax Policy (Office).

Correspondence regarding the development and formulation of Federal tax policy may be considered by the Office to be a policy record subject to public access pursuant to provisions of the Freedom of Information Act. Requirements of the Act may result in the release of information that the correspondent considers personal, private, or confidential. Although we will not release "taxpayer confidential information" protected from disclosure by provisions of the Internal Revenue Code, your correspondence should not contain such information as the Office is unable to respond to inquiries regarding the application and effect of specific tax code provisions to specific facts and circumstances and cannot intervene in individual tax matters before the Internal Revenue Service.

The Office routinely releases correspondence relating to the development and formulation of Federal tax policy.  We are developing a program to begin placing such correspondence on the Internet sometime in 2003.   Links to that correspondence will be provided here and on the Office's correspondence page.

Resources