Using FOIA to Get Your IRS File: How to Ask, What to Include, What Comes Back

Transcripts tell you what the IRS's computers say. Sometimes you need more: the examiner's workpapers, the revenue officer's notes, the record of who did what in your case. For that, there is the Freedom of Information Act.

FOIA, at 5 U.S.C. 552, gives any person the right to request access to federal agency records. The IRS has its own FOIA regulations at 26 CFR 601.702, and its own FOIA guidelines on IRS.gov. This guide walks through when to use FOIA, how to write a request that works, and what to expect.

First: you may not need FOIA

The IRS's guidelines say the information you want may already be available through other channels, and they list them:

• The IRS FOIA Library for public records like manuals and guidance.
• Routine access records, which the IRS says include tax returns, transcripts, open case files and other items. Copies of returns go through Form 4506. Transcripts go through Form 4506-T or your online account.
• The IRS employee on your case. The guidelines say that if you are working with an employee on an open tax case, ask that employee for the records you need. It is free and usually faster.

FOIA is for what those channels will not give you, most often a closed examination or collection file, or records the employee declined to share.

What a proper request must include

The IRS's guidelines, following its regulation, list the required elements.

1. Say it is a FOIA request. State that the request is made under the Freedom of Information Act. For records about you retrievable by your identifier, you may make it under the Privacy Act.
2. Prove who you are. If you are requesting records about yourself that are protected by statute, including tax records protected by IRC 6103, the request must carry your handwritten signature. For tax records of an individual or business, include a copy of your driver's license or a sworn or notarized statement affirming your identity. If you are requesting Centralized Authorization File records, attach a valid photo ID that includes your signature.
3. Describe the records specifically. The IRS's example of a good description is "my examination file for tax year 2019," or a "2019 examination administrative file." Its examples of requests that will be rejected or sent back for rescoping: "All records under my name and social security number" or "All IRS emails concerning xxxx."
4. Give your name and address, so the IRS can send its determination. The IRS notes that records protected by section 6103 will not be sent by email.
5. Commit to pay fees. Make a firm commitment to pay duplication, search and review fees that may apply. You may set an upper limit, or ask for a reduction or waiver.
6. State your requester category: commercial user, news media, educational or scientific institution, or "other." Most individuals requesting their own file are "other."

Optional items include your phone number, the format you want, a fee waiver request with reasons, and a request for expedited processing if you can show a compelling need under the regulation.

Where to send it

The IRS's guidelines list three methods:

• The IRS FOIA Public Access Portal, which lets you submit requests electronically, check status, and exchange messages with the agency.
• Fax. For personal or business taxpayer records, 877-891-6035.
• Mail. For personal and business taxpayer records: Internal Revenue Service, GLDS Support Services, Stop 93A, Post Office Box 621506, Atlanta, GA 30362.

Use one method. The IRS says if you already submitted the request one way, do not send it again another way.

What happens next

The clock. Under 5 U.S.C. 552(a)(6)(A)(i), an agency must determine within 20 days, excluding Saturdays, Sundays and legal public holidays, after receipt whether to comply with a request, and notify the requester. Under section 552(a)(6)(B)(i), in unusual circumstances the agency may extend that by written notice, generally by no more than 10 working days. In practice, large files can take longer to produce than to decide on.

Status questions. The IRS lists its FOIA Public Liaison at 312-292-2929 for questions about a submitted request or its status.

Withholding. The IRS says FOIA does not require it to release all documents; it may withhold information under the nine FOIA exemptions and certain exclusions. For tax information specifically, section 6103(e)(7) lets the IRS withhold return information from the taxpayer if disclosure would seriously impair federal tax administration. Expect some redactions, especially of internal deliberations or information about third parties.

Appeals. If the IRS denies all or part of your request, the FOIA requires the agency to give you at least 90 days after the adverse determination to file an administrative appeal, under 5 U.S.C. 552(a)(6)(A)(i)(III)(aa). The determination letter will explain how.

Why FOIA requests get delayed or returned

Most delays are avoidable. The usual causes:

• Too broad. "Everything you have on me" will be returned or rescoped. Name the tax year and the kind of file.
• No proof of identity. Tax records protected by section 6103 require your handwritten signature and a copy of your driver's license or a sworn or notarized identity statement.
• No fee commitment. State that you agree to pay fees, and set a ceiling if you want one.
• Sent twice. Submitting the same request through the portal and by fax or mail can slow things down. Pick one.
• Records available routinely. If you ask for something the IRS provides through ordinary procedures, such as a transcript or a copy of a return, the IRS's guidelines point you to Forms 4506-T or 4506 instead.
• Sent to the wrong place. Only the methods listed in the IRS guidelines count as received for FOIA processing.

If you mail your request, use a method that proves delivery. See proof of mailing to the IRS.

Asking for your own CAF record

One specific FOIA use deserves a mention. If you want to know who holds a power of attorney or tax information authorization on your account, you can request your Centralized Authorization File records. The guidelines require a valid photo ID that includes your signature for those requests. The CAF guide explains why that list matters.

A sample request

Freedom of Information Act request. I request under the Freedom of Information Act, 5 U.S.C. 552, a copy of the administrative file for the examination of my Form 1040 for tax year 2023, including the examiner's workpapers, activity record, and correspondence. My name is [name]; my SSN is [SSN]; my address is [address]. A copy of my driver's license is enclosed. I am an "other" requester. I agree to pay fees up to $[amount]; please contact me if fees will exceed that amount. Please send the records by mail. [Handwritten signature] [Date]

Adapt it to your records, and keep the description specific.

Using what comes back

A file produced under FOIA can be the most valuable document in a dispute. It shows what the IRS relied on, what it did not consider, and sometimes where a procedure was skipped. Read it with your timeline beside you. If the file shows an IRS employee did not follow the Internal Revenue Manual, that matters for an appeal, and it matters at the Taxpayer Advocate Service, where IRC 7811(a)(3) tells the Advocate to construe the factors in your favor when IRS employees are not following published guidance. See Taxpayer Assistance Orders.

Reading a FOIA response

When the file arrives, it may include a cover letter explaining what was released, what was withheld, and the exemptions claimed. Read that letter first. It tells you whether anything is missing and how to appeal. Then go through the records in date order and build a simple timeline: what the IRS received, what it asked for, what it decided and when. Compare that timeline to yours. Gaps and mismatches are where disputes are won.

The bigger picture

FOIA is one of the strongest expressions of the right to be informed. It turns "the IRS says" into "here is what the IRS wrote." Ask specifically, prove who you are, and be patient. The file is yours to see.