IRS Freedom of Information Requests (FOIA)

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:

• 1. Copy of a tax return
• 2. IRS and State account transcripts
• 3. CAF client listing requests
• 4. Tax Forms and Publications
• 5. 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 you are requesting 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.