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IRS FOIA Fee Increase Effective Jan. 1 - Taxation News

Tax News


Posted on: Jan 11, 2022

From the IRS:

Starting January 1, 2022 IRS Freedom of Information Act (FOIA) fees for search efforts, review efforts and duplication of records increased to the following, regardless of requester category type:

  1. Search fees will increase to from $41 per hour to $50 per hour
  2. Review fees for Commercial requesters will increase from $45 per hour to $50 per hour
  3. Duplication fees will no longer have a charge of $25 per CD which contain 1,000 or more responsive records. 

Duplication fees are being restructured to apply only when:

  • hardcopy records must be copied, or electronic records must be printed to provide hardcopy records which results in fees of $.20 per page or
  • hardcopy records must be scanned to provide the records on electronic media. In these cases, fees are $30 per hour to scan records at a current rate of 1,000 pages per hour.
  • records are available electronically (i.e., copies of email records), there is no duplication charge to provide the records in electronic format such as a CD.

Internal Revenue Manual (IRM) IRM 11.3.5, Fees, was updated October 18, 2021 to reflect these changes. The IRS FOIA Guidelines have also been updated to reflect the changes above.

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