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FOIA Library

Definitions of the Terms, Exclusion and Exemptions Under the FOIA

 If you would like to learn about exclusions and exemptions from disclosure, please see

 If you would like to review the Department’s FOIA’s regulations, please see

Data Describing the Tax Division’s FOIA Request Processing Times

To learn data as to the Division’s average time for processing of FOIA requests, please see 

Final Orders and Opinions

The Tax Division does not have any documents in this category.

Statements of Policy and Interpretations

Please see the Staff Manuals below.

Staff Manuals

Frequently requested FOIA-processed records:

  • Criminal Tax Manual: PDF (separate chapters) | PDF (combined chapters)
  • Judgment Collection Manual: HTML | PDF
  • Settlement Reference Manual (last modified: 2015): MS Word | PDF
  • Summons Enforcement Manual: PDF | MS Word

Other Proactive Disclosures

Opinions in Criminal Appeals Handled by the Tax Division

Log of FOIA Requests for Fiscal Years:

Updated May 16, 2024