The Freedom of Information Act and You

The Freedom of Information Act (FOIA) gives you access to government agencies' records when requested. Because the IRS is a government agency, you can request your records from them. So, why would you need to do this?

If you are aiming to figure out when and how your issues started, your IRS records may be particularly handy. It will have the taxes that have been assessed and penalties and interest that are accumulated. Notes of IRS agents, documents, opinions, and computations will be in it. These can be handy when contesting a tax bill or an audit.

When requesting for the records, it needs to be in writing and you have to specify these:

• Be specific about the information that you are requesting.
• Attach a copy of your identification, and give your name and address.
• State that the request is done under the Freedom of Information Act.
• State that the applicable fees will be paid by you.

Specify the document format you prefer and the most that you are willing to pay, as well as your number in case they want to contact you.

Send the request to the IRS Disclosure Office that is in charge of your records, a roster of which can be downloaded from the IRS FOIA webpage. Keep a copy of your request.

It takes about thirty days for the IRS to respond to your request, so request the records early if you've got a deadline to meet. It takes time for the IRS to gather the information, but you can speed it up by proving that the information are required for a "compelling need", which can be found on the IRS FOIA webpage.

Records that the IRS thinks you're not legally entitled to will be withheld. The IRS can withhold information if it conforms to nine exemptions and three exclusions contained in the FOIA. You can appeal to the FOIA Appeals Office if some parts of the documents you received are blacked out and you think that this information should be yours. Remember that the Appeals Office is way behind on their cases, so you might not receive the information you are searching for before you need it.

Darrin T. Mish is a Nationally recognized Attorney whose practice focuses on representing clients across the United States with IRS Problems. He is AV rated by Martindale-Hubbel and is a member of the American Society of IRS Problem Solvers and the Tax Freedom Institute. He has been honored by a listing in Martindale-Hubbel's Bar Register of Preeminent Lawyers. His passion is providing IRS help to taxpayers with both individual and payroll tax problems. He teaches attorneys, CPAs and Enrolled Agents in the finer aspects of IRS representation all around the United States. He can be reached at his website at http://www.getIRShelp.com