This article will discuss the proper scope of disclosure under the Freedom of Information Act of the files and administrative and policy materials of the IRS, with particular attention to the following currently contested issues: (1) the extent to which IRS guideline documents and private letter rulings are subject to disclosure; (2) the proper scope of the FOIA exemption for "interagency or intra-agency memorandums or letters which would not be available by law to a party other than an agency in litigation with the agency" as applied to the IRS; and (3) the scope of the exemption for "investigatory records compiled for law enforcement purposes" as applied to the IRS.
Peter R. Spanos,
Scope of Disclosure of Internal Revenue Communications and Information Files Under the Freedom of Information Act,
U. Mich. J. L. Reform
Available at: https://repository.law.umich.edu/mjlr/vol8/iss2/5