Fresh Start Tax 1-866-700-1040 Audit proof your tax return Professional Tax Firm
IRS Help and Relief Professional Tax Firm
The first step in making a request under the FOIA is to identify the IRS office that is most likely to have the records. A FOIA request must be addressed to an IRS Disclosure Office that services FOIA requests. See IRS Disclosure Offices on the FOIA main page for the list of offices and addresses.
Often, the requester knows beforehand which IRS office has the desired records. The FOIA request must be in writing to the office with jurisdiction over the records sought. Letters requesting records under the FOIA can be short and simple.
The IRS has prepared a document at Appendix A – “How to Make a Freedom of Information Act Request” that describes the request process in greater detail. A requester who follows the IRS’s specific procedures may receive a faster response.
There are four basic elements to a FOIA request letter:
* First, the letter should state that the request is being made under the Freedom of Information Act.
* Second, the request should identify the records that are being sought as specifically as possible.
* Third, the name and address of the requester must be included along with a copy of the requester’s driver’s license or a sworn or notarized statement swearing to or affirming their identity if the request involves the tax records of an individual or a business. In this case, the authority of the requester to receive such records must be established.
* Fourth, the requester should make a firm commitment to pay any fees which may apply (the complete regulatory requirements for FOIA requests filed with the IRS are available at 67 Federal Register 69673, Treasury Regulation 601.702.)
Section (a)(4) of the FOIA requires the IRS to establish fees associated with searching for, reviewing and copying records, which may vary depending on the status of the requester or the purpose of the request. As a result, a requester may have to provide information on their status and their purpose for making the request to allow the IRS to determine the appropriate fees. Different fees apply to: commercial requester; representatives of the news media; educational or noncommercial scientific institutions; and individuals. More information on fees can be found below in Section E, “Fees and Waivers” and Appendix B .
Example FOIA Letter
| (1) | Your name or your company’s name Your address or your company’s address Your phone number (optional) Date |
| (2) | Internal Revenue Service [Your local Disclosure Office address; See IRS Disclosure Offices for address list] |
| Dear Disclosure Officer: | |
| (3) | This is a request under the Freedom of Information Act. |
| (4) | I request that a copy of the following documents (identify the documents or information as specifically as possible) be provided to me. I do not wish to inspect the documents first. |
| (5) | In order to determine my status for the applicability of fees, you should know that I am (insert a suitable description of the requester and the purpose of the request).
[Sample requester descriptions (please choose only one if applicable): A Media Requester: a representative of the news media affiliated with the XXXX newspaper (magazine, television station, etc.), and this request is made as part of newsgathering and not for a commercial use. An Educational Institution Requester or a Non-Commercial Scientific Institution Requester affiliated with an educational or noncommercial scientific institution, and this request is made for a scholarly or scientific purpose and not for a commercial use. A Commercial-Use Requester affiliated with a private corporation, seeking information for use in the company’s business. An “Other” Requester seeking information for non-commercial or personal use.] |
| (6) | As proof of identity I am including a photocopy of my driver’s license, notarized declaration, sworn statement, etc. (See “To Establish Identity and Right to Access”) |
| (7) | I am willing to pay fees for this request up to a maximum of $XX. If you estimate that the fees will exceed this limit, please inform me first. |
| (8) | Thank you for your consideration of this request.
Sincerely, |
Additional Options for Your FOIA Request
You may also include in the body of your FOIA request additional optional requests. These requests require you to establish certain criteria by providing appropriate additional information.
Your FOIA request may include a request that the fees be reduced or waived. To qualify for a waiver you must include specific details. For more information see 26 CFR (f)(2).
Your FOIA request can include a request that the documents be provided to you in an alternative media. For more information see Subsection (a)(3)(B) of the FOIA (5 U.S.C. 552(a)(3)(B).
If you qualify under stipulated criteria you may be able to request expedited processing of your FOIA request. To receive expedited processing you must have a ‘compelling need’ for expedited processing and you must include specific details concerning your need for expedited processing in your FOIA request. For information on compelling needs and what qualifies for expedited processing see 26 CFR 601702 (c)(6).
Where to Send Your Request
A FOIA request should generally be addressed to the IRS Disclosure Office that services your current address. If you know that the records that you are requesting are located in another area you should direct your request to the Disclosure Office where those records are kept. See IRS Disclosure Offices. If you are requesting headquarters IRS policy documents please write to the Headquarters Freedom of Information Office address provided at the end of the address list.
To Establish Proof of Identity and Right to Access
To receive copies of documents protected under the Privacy Act or Internal Revenue Code 6103 you must show proof of identity and demonstrate your right to access by:
- Signing your FOIA request (stamped or digital signatures are unacceptable for the purpose of establishing identity), including your address in the request, and attaching a copy of one form of identification bearing your signature (such as your drivers license), or
- Presenting a notarized statement swearing to or affirming your identity, or
- Presenting a sworn statement as to your identity, under penalty of perjury (You may include in your FOIA request “I declare under penalty of perjury of the laws of the United States of America that the foregoing is true and correct. Executed on [date]. I am [your name] and I am requesting….”), or
- Providing an official document showing proof of entitlement as the sole proprietor, member of partnership, corporate officer, shareholder, etc., if requesting the records of a business.
- For records of a deceased individual you must provide a document showing proof of status as administrator, executor, or trustee of estate; if an heir at law, next of kin, or beneficiary under the will, proof of a material interest which will be affected by information contained in the requested documents and proof of the kinship, e.g., a copy of birth certificate or will.
From the IRS.Gov Site
