Freedom of Information Act for Individual Master File – FOIA IMF

The Individual Master File (IMF) is the system currently used by the United States Internal Revenue Service (IRS) to store and process tax submissions and used as the main data input to process the IRS's transactions. It is a running record of all of a person's individual tax events including refunds, payments, penalties and tax payer status. It is a batch-driven application that uses VSAM files.

The IMF stores an individual's name, taxpayer identification number, address, income, deductions, credits, payments received, refunds issued and taxes dismissed.