url=’http://legalbearsblog.com/2009/02/what-is-irs-position-on-freedom-of-information-act-requests/’; Internal Revenue Manual 11.3.13.1 (10-26-2007) Background 1. The Freedom of Information Act (FOIA) 5 USC 552, as amended by the 1974 Amendments to the Freedom of Information Act ( PL 93-502), the Freedom of Information Reform Act of 1986 (PL 99-570), and the Electronic Freedom of Information Act Amendments of 1996 (PL 104-231), provides [...]