Code of Federal Regulations Title 31. Money and Finance–Treasury 31 CFR Pt. 1, Subpt. A, App. B Appendix B to Subpart A of Part 1—Internal Revenue Service

1. In general. This appendix applies to the Internal Revenue Service (IRS). See also 26 CFR 601.702.

2. Public reading room. The IRS no longer maintains physical reading rooms. Documents for the public are found on various websites at irs.gov including the electronic FOIA Reading Room located at https://www.irs.gov/uac/electronic-reading-room.

3. Requests for records. Initial determinations as to whether to grant requests for records of the IRS, grant expedited processing, grant a fee waiver, or determine requester category will be made by those officials specified in 26 CFR 601.702.

Requests for records should be submitted to the IRS using the information below:

4. Administrative appeal of initial determination to deny records. Appellate determinations with respect to records of the Internal Revenue Service will be made by the Commissioner of Internal Revenue or the delegate of such officer. Appeals must be in writing and addressed to:  IRS Appeals Attention:  FOIA Appeals, M/Stop 55202, 5045 E Butler Ave., Fresno, CA 93727–5136.