U.S. Department
of Justice
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 https://www.foia.gov/faq.html
If you would like to review the Department’s FOIA’s regulations, please see https://www.foia.gov/faq.html
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
- Annual Reports and other related reports: https://www.foia.gov/reports.html
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 April 7, 2025