January 20, 2008

All You Need To Know About the Freedom of Information Act

Government agencies give you access to records through the Freedom of Information Act (FOIA). As a government agency, the IRS is under the Freedom of Information Act. What's the point in doing this?

The information that the IRS has gathered into your records can be valuable if you are trying to find out just how and when your IRS issues began. It will have the taxes that have been assessed to you and any penalties or interest that are accrued. It will also contain notes of IRS agents, computations, documents, and opinions. These may be helpful if you're in the process of contesting an audit or tax bill.

You need to request the information in writing and include these elements:

  • Specify the information you're requesting.
  • Provide your name, address, and a copy of any identification, such as driver's license, passport, etc.
  • Indicate that the request is made under the Freedom of Information Act.
  • Mention that you'll pay for the applicable fees.

Other information that you may also want to include are your phone number just in case they need to call you, the most that you will pay for these records, and in the format you want to receive the documents.

Mail the request to the IRS Disclosure Office that has jurisdiction over your records. The roster of IRS Disclosure Offices may be obtained from the IRS�s FOIA main page through your computer. Be sure to keep a copy of the request with your records.

The information should be requested early if you've got a deadline to meet, as it takes about 30 days for the IRS to respond. It takes time for the IRS to gather the records, but you can speed it up by showing that the information are needed for a "compelling need", categories of which can be found in the IRS FOIA webpage.

The FOIA statute allows the IRS to withhold information that fits into 9 exemptions and three exclusions, so the IRS may edit out records that you are not entitled to. An appeal to the FOIA Appeals Office is doable, but they are usually behind on their cases, so it might take a long time.

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