IRS Freedom of Information Requests (FOIA)
The Freedom of Information Act (FOIA) allows individuals to request federal agency records, including IRS information that can help explain tax assessments, penalties, and collection issues.
Have Questions About IRS Freedom of Information Requests (FOIA)?
Discuss Your Tax Issue With an Experienced Attorney and CPA
In 1966, the Freedom of Information Act, commonly referred to as FOIA, was enacted. This act gives individuals the right to access federal records or information from federal government agencies. FOIA exists due to the belief that the federal government belongs to the people; therefore, the federal government’s information should belong to the people. There are similar rules to the NYS Department of Taxation.
In 1996, FOIA was amended so that federal agencies were required to make their records available to citizens online. Along with the OPEN Government Act of 2007, FOIA helps to promote government transparency.
What is available?
There is tax information available to taxpayers without a FOIA request, including:
- Copy of a tax return
- IRS and State account transcripts
- CAF client listing requests
- Tax Forms and Publications
- Tax-exempt and political organization returns
A FOIA request with the IRS or State is made so that a taxpayer can see the information the IRS has about them on file. An experienced tax attorney can use the documents from this request to explain how, why, and when a taxpayer’s problems with the IRS started. Documents provided by a FOIA request show the information the IRS used to assess tax liabilities, penalties, and interest.
FOIA Process
Unfortunately, FOIA requests are complex, and it is encouraged that individuals work with an experienced tax attorney to file one. Some records may only be available by a written request. To know if the information requested is available by written request only, the IRS provides a FOIA Guide.
A FOIA request is a good way for a taxpayer and their NYS tax attorney to understand why the IRS or State acted or imposed penalties as they did. By analyzing the documents retrieved, a better understanding of the options available to provide a solution to their tax problem can be gained.
Frequently Asked Questions About IRS Freedom of Information Requests (FOIA)
Answers to common questions about IRS Freedom of Information Requests (FOIA), relevant tax procedures, and when professional guidance may help.
The Freedom of Information Act (FOIA) allows individuals to request federal agency records, including IRS information that can help explain tax assessments, penalties, and collection issues. This article outlines available records and the FOIA request process. The rules and available options depend on the taxpayer’s particular facts.
The issue may affect filing obligations, tax balances, deadlines, penalties, collection activity, or appeal rights depending on the circumstances.
Keep the relevant tax returns, notices, account transcripts, correspondence, payment records, and supporting financial documents. The exact records needed depend on the issue.
Seek advice promptly after receiving a notice, learning of a filing problem, or facing an audit, appeal, or collection deadline. Early review provides more time to evaluate the response.
Timothy S. Hart is both a tax attorney and a CPA. He can review the facts, explain the applicable process, identify practical options, and communicate with tax authorities when representation is appropriate.
The IRS and State Tax Departments are not your friend, and are looking after their best interest
Stop fighting alone. Call now for your free consultation with Tim Hart.
