IRS RESPONSE TO RECOMMENDATION: ​The IRS is implementing new technology and automation tools this fiscal year to improve both redaction and document review processes. The IRS is leveraging Robotic Process Automation (RPA) technology among other things, to assist with case creation and advanced “search & find” technology for redaction of records. In addition, the IRS launched a collaboration tool within FOIAXpress, which improves system capabilities providing a collaborative environment to request share, review, and redact documents, including capturing explanation of records withheld. This significantly enhances the Freedom of Information Act (FOIA) workflow process while eliminating time consuming manual steps, fostering improved communication, efficiency, and delivery of records throughout the FOIA lifecycle.

CORRECTIVE ACTION:The IRS is implementing new technology and automation tools this fiscal year to improve both redaction and document review processes. The IRS is leveraging Robotic Process Automation (RPA) technology among other things, to assist with case creation and advanced “search & find” technology for redaction of records. In addition, the IRS launched a collaboration tool within FOIAXpress, which improves system capabilities providing a collaborative environment to request share, review, and redact documents, including capturing explanation of records withheld. This significantly enhances the Freedom of Information Act (FOIA) workflow process while eliminating time consuming manual steps, fostering improved communication, efficiency, and delivery of records throughout the FOIA lifecycle.

TAS RESPONSE: TAS appreciates the IRS’s commitment to implement new technology and automation tools to improve redaction and document review processes. In adopting new technology, the IRS should ensure these tools improve outcomes for taxpayers and tax professionals, not just internal processing efficiency. TAS encourages the IRS to track and share whether the new processes reduce response times, improve explanations of redactions and withheld records, decrease duplicative or follow-up requests, and better protect taxpayers’ rights to be informed and to a fair and just tax system.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Adopted

OPEN or CLOSED: Open

DUE DATE FOR ACTION (if left open): 09/30/2026

IRS RESPONSE TO RECOMMENDATION: The IRS has existing practices in place that coincide with this recommendation and are utilized by many IRS business units. Each business unit has discretion on who conducts searches based on their subject matter expertise of the records, systems, and technological ability to adequately search for, locate, and prepare responsive records. This ensures that FOIA “reasonable search” requirements are met while maintaining compliance with FOIA, Privacy, and Disclosure laws.

Each FOIA requester is afforded notification of rights to adjudicate disputed matters, including FOIA searches, through administrative appeals and/or judicial remedies and provided access to the IRS FOIA Public Liaison and/or The Office of Government Information Services (OGIS).

CORRECTIVE ACTION: The IRS has existing practices in place that coincide with this recommendation and are utilized by many IRS business units. Each business unit has discretion on who conducts searches based on their subject matter expertise of the records, systems, and technological ability to adequately search for, locate, and prepare responsive records. This ensures that FOIA “reasonable search” requirements are met while maintaining compliance with FOIA, Privacy, and Disclosure laws.

TAS RESPONSE: TAS remains concerned that the IRS’s decentralized approach does not fully address the problem identified in this recommendation. Although some business units may have practices for conducting searches, leaving each business unit to determine who should search for responsive records can result in inconsistent practices. This also places IRS employees in the difficult position of navigating FOIA search obligations, privilege issues, case management systems, and document preparation without sufficient support. PGLD (or another appropriate group within IRS) should take a more active role in helping business units establish and train neutral, knowledgeable search teams and ensuring employees understand the resources available and the steps required to conduct adequate searches. Also, while requesters may have administrative appeal, judicial, public liaison, or OGIS options, those remedies can be time-consuming, burdensome, and costly. The IRS should not rely on requesters to enforce adequate search practices case by case; it should create a more consistent, accountable process that ensures FOIA requests are handled properly from the outset.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Not Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

IRS RESPONSE TO RECOMMENDATION: The IRS already has established procedures and protocols in place which align with this recommendation. Any FOIA requestor using the IRS online portal, Public Access Link (PAL), for submission of FOIA requests and/or retrieval of responsive records who experiences any issues (including authentication barriers) has multiple avenues to contact the IRS for prompt resolution. In addition, the IRS monitors and analyzes system optimization, including patterns or systemic user issues and promptly resolves them, including vendor engagement as warranted. The IRS is not currently aware of any issues or barriers that exist in relation to authentication or accessibility for FOIA users.

CORRECTIVE ACTION: The IRS already has established procedures and protocols in place which align with this recommendation. Any FOIA requestor using the IRS online portal, Public Access Link (PAL), for submission of FOIA requests and/or retrieval of responsive records who experiences any issues (including authentication barriers) has multiple avenues to contact the IRS for prompt resolution. In addition, the IRS monitors and analyzes system optimization, including patterns or systemic user issues and promptly resolves them, including vendor engagement as warranted. The IRS is not currently aware of any issues or barriers that exist in relation to authentication or accessibility for FOIA users.

TAS RESPONSE: TAS is concerned by the IRS’s position that it is unaware of authentication or accessibility barriers with the FOIA online portal, particularly because tax practitioners identified these issues to TAS as recurring problems. If the IRS’s existing feedback channels are not surfacing these concerns, the IRS should evaluate whether those channels are sufficiently visible, accessible, and effective for taxpayers and representatives who experience portal difficulties. TAS encourages the IRS to proactively investigate reported authentication barriers, regularly solicit feedback from taxpayers and tax professionals, and use that feedback to prioritize meaningful portal enhancements, including features tailored to representatives submitting requests on behalf of taxpayers. The IRS should not treat the absence of internally identified issues as evidence that barriers do not exist; rather, it should ensure its processes are capable of detecting and resolving them.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Not Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

IRS RESPONSE TO RECOMMENDATION: The IRS currently assesses and publishes requisite information within the FOIA section on IRS.gov. IRS.gov contains a vast amount of information on how taxpayers can obtain their records, including existing digital channels, such as Individual Online Account (IOLA), Business Tax Account (BTA), or Tax Pro Account for tax professionals – offering individual and business taxpayers access to refund status, tax records, payments, notifications, and tax professionals to view power of attorney authorizations and taxpayer information. The IRS also has a robust FOIA Library, where frequently requested records are maintained for public consumption.

In addition, the FOIA section on IRS.gov lists the most requested taxpayer documents and contains guidance on properly obtaining those records whether it be through the agency directly or through FOIA. These public pages explain how to file a FOIA request, the requirements, explanations of categories of requesters, fees and the waivers available. The FOIA section also contains suggested language and sample letters for submitting a FOIA request.

IRS workforce restructuring efforts must be completed and a new organizational structure established before a meaningful plan can be developed for reducing the number of acting or vacant SES positions in compliance operations.

CORRECTIVE ACTION: The IRS currently assesses and publishes requisite information within the FOIA section on IRS.gov. IRS.gov contains a vast amount of information on how taxpayers can obtain their records, including existing digital channels, such as Individual Online Account (IOLA), Business Tax Account (BTA), or Tax Pro Account for tax professionals – offering individual and business taxpayers access to refund status, tax records, payments, notifications, and tax professionals to view power of attorney authorizations and taxpayer information. The IRS also has a robust FOIA Library, where frequently requested records are maintained for public consumption.

In addition, the FOIA section on IRS.gov lists the most requested taxpayer documents and contains guidance on properly obtaining those records whether it be through the agency directly or through FOIA. These public pages explain how to file a FOIA request, the requirements, explanations of categories of requesters, fees and the waivers available. The FOIA section also contains suggested language and sample letters for submitting a FOIA request.

TAS RESPONSE: TAS appreciates that the IRS has published information on IRS.gov about how taxpayers can obtain records and submit FOIA requests. However, tax professionals reported to TAS that clearer examples of standard or default document requests would be useful, suggesting the existing guidance may not be sufficiently visible, clear, or practical for users. Information that technically exists on IRS.gov does not meaningfully assist taxpayers or improve FOIA processing if taxpayers and representatives cannot easily find it or determine how to apply it to their circumstances. TAS encourages the IRS to review its current FOIA webpages from the user’s perspective, improve the organization and plain-language presentation of sample request language, and consider additional examples tailored to the records taxpayers and tax professionals most commonly seek. Clearer and more accessible guidance would help requesters submit more precise requests and would reduce unnecessary delays and burdens for both taxpayers and the IRS.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Not Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

IRS RESPONSE TO RECOMMENDATION: The IRS already has established policies and the Internal Revenue Manual in place that reflect the principles described in the recommendation. Determining the scope of each request requires a reasonable interpretation based on the information provided in each request. The IRS will continue to confirm this interpretation with the requester when applicable. Affirmative consent will continue to be required when rescoping a request. The IRS will continue to assess policies to ensure they remain effective and aligned with FOIA, Privacy, and Disclosure laws.

CORRECTIVE ACTION: The IRS already has established policies and the Internal Revenue Manual in place that reflect the principles described in the recommendation. Determining the scope of each request requires a reasonable interpretation based on the information provided in each request. The IRS will continue to confirm this interpretation with the requester when applicable. Affirmative consent will continue to be required when rescoping a request. The IRS will continue to assess policies to ensure they remain effective and aligned with FOIA, Privacy, and Disclosure laws.

TAS RESPONSE: Although the response indicates a commitment to getting affirmative consent when rescoping a FOIA request, TAS remains concerned that, in practice, some IRS correspondence appears to narrow requests by default unless the requester affirmatively objects within a short period of time, including by excluding taxpayer-provided documents and certain correspondence. Tax professionals have reported difficulty reaching IRS Disclosure employees to dispute these limitations, meaning requests may be narrowed without any meaningful interaction or actual consent. Although this approach may improve efficiency from the IRS’s perspective, it can deprive taxpayers and representatives of the requested records they need to understand the IRS’s position. The IRS should ensure its procedures require actual affirmative consent before narrowing first-person requests, and it should not treat a requester’s silence, especially where communication barriers exist, as agreement to limit the scope of the request.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Not Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

IRS RESPONSE TO RECOMMENDATION: User fees associated with requests for taxpayer records, including those submitted on Form 4506, are established in accordance with federal cost recovery requirements and applicable Treasury guidance. These fees are intended to partially offset the administrative costs of providing such services. Current fees recover only a small portion of overall program costs, and waiving fees for certain populations would further reduce cost recovery and require additional resources to support program operations.

The IRS also provides several no-cost alternatives for taxpayers to obtain their tax information. Taxpayers may access a variety of transcripts free of charge through IRS Online Account, Get Transcript, or by mail, including tax return transcripts, account transcripts, wage and income transcripts, and record of account transcripts. These options provide most of the information typically needed without requiring payment of a user fee.

While the IRS recognizes that fees may present a burden for some taxpayers, including low-income individuals, any changes to user fee structures must be evaluated within the broader framework of statutory requirements, budget considerations, and government-wide fee policies. At this time, the IRS does not plan to implement fee waivers for requests for taxpayer records.

CORRECTIVE ACTION: N/A

TAS RESPONSE: TAS encourages the IRS to evaluate whether its free alternatives adequately meet the practical needs of low-income taxpayers and their representatives. When taxpayers need copies of tax returns or other records that are not readily available through free alternatives, user fees can create a meaningful barrier for low-income taxpayers and for representatives who assist multiple low-income clients. While cost recovery through fees is a valid goal, efforts to increase revenue should not outweigh the burden imposed on taxpayers who lack the ability to pay.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Not Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

IRS RESPONSE TO RECOMMENDATION: The IRS currently maintains a robust FOIA Library, where frequently requested records are maintained for public viewing, commensurate with FOIA proactive disclosure requirements. Additionally, the Chief FOIA Officer Report is published annually and highlights “proactive disclosures” the IRS makes each fiscal year. The IRS also seeks to improve “proactive disclosures” Service wide by routinely issuing an updated FOIA Obligations and Transparency Memo to all IRS employees to remind them of their responsibilities in proactively disclosing information as well as releasing information directly to requesters who have the right to that information without having to submit a FOIA request. Proactive disclosures guidance is also included in the Internal Revenue Manual, including other resources, for IRS employees when publishing records on IRS.gov. The main challenge for IRS is that most FOIA requests primarily deal with records protected under Title 26 United States Code §6103. These records are legally required to be protected and cannot be proactively disclosed.

CORRECTIVE ACTION: The IRS currently maintains a robust FOIA Library, where frequently requested records are maintained for public viewing, commensurate with FOIA proactive disclosure requirements. Additionally, the Chief FOIA Officer Report is published annually and highlights “proactive disclosures” the IRS makes each fiscal year. The IRS also seeks to improve “proactive disclosures” Service wide by routinely issuing an updated FOIA Obligations and Transparency Memo to all IRS employees to remind them of their responsibilities in proactively disclosing information as well as releasing information directly to requesters who have the right to that information without having to submit a FOIA request. Proactive disclosures guidance is also included in the Internal Revenue Manual, including other resources, for IRS employees when publishing records on IRS.gov.

TAS RESPONSE:The IRS should not view baseline compliance with FOIA’s proactive disclosure requirements as the end goal; it should strive to make the FOIA Library a meaningful tool that reduces unnecessary requests and improves public access to information. The FOIA Library contains a number of outdated items in the frequently requested records section that the IRS could easily update by linking to current materials. TAS continues to encourage the IRS to regularly review and update its frequently requested records, including correcting outdated links or materials, and to provide clear IRM guidance for identifying and posting records that are repeatedly requested. Although IRC § 6103 limits what the IRS may disclose publicly, that limitation should not prevent the IRS from proactively posting records that have already been appropriately reviewed and redacted for disclosure to requesters who are not asking for their own information, where legally permissible. A more active and user-focused approach would improve transparency, reduce duplicative FOIA requests, and better support taxpayers’ rights to be informed and to quality service.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Not Adopted

OPEN or CLOSED: Closed

DUE DATE FOR ACTION (if left open): N/A

IRS RESPONSE TO RECOMMENDATION: The IRS currently collects and evaluates metrics on Respond Directly in some business units. While the IRS already uses metrics for turnaround times, it will consider establishing procedures to track usage rates and will seek to collect metrics from additional business units. However, the IRS does not agree to establish metrics for taxpayer satisfaction because the costs would outweigh any benefits.

CORRECTIVE ACTION: The IRS currently collects and evaluates metrics on Respond Directly in some business units. While the IRS already uses metrics for turnaround times, it will consider establishing procedures to track usage rates and will seek to collect metrics from additional business units.

TAS RESPONSE: TAS appreciates the IRS’s agreement to consider expanding Respond Directly metrics and is encouraged that some business units already collect and evaluate turnaround-time data. TAS experienced difficulty obtaining this data from the IRS during preparation of the Annual Report to Congress, with multiple business units stating that the information TAS requested is not tracked. The IRS should ensure that all relevant business units understand that this data is available and the importance of consistently tracking it. Metrics on usage rates, turnaround times, and outcomes can help the IRS identify where taxpayers are receiving records directly and where gaps continue to lead to unnecessary FOIA requests. Although TAS understands the IRS’s concern about the cost of taxpayer satisfaction metrics, the IRS should remain focused on whether Respond Directly actually meets taxpayer needs. Faster internal processing is valuable only if taxpayers and representatives receive the correct records in a useful and timely manner. A more consistent and outcome-focused measurement process would help the IRS improve access to records, reduce duplicative FOIA requests, and better protect taxpayers’ rights to be informed and to quality service.

ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Partially Adopted

OPEN or CLOSED: Open

DUE DATE FOR ACTION (if left open): 09/30/2026