[Date]
Internal Revenue Service
GLDS Support Services
Stop 93A
Post Office Box 621506
Atlanta, GA 30362
[or by fax to 877-891-6035, or through the FOIA Public Access Portal]
Dear Disclosure Manager:
This is a request under the Freedom of Information Act, 5 U.S.C. 552, and 26 CFR 601.702, made on behalf of [Taxpayer legal name], [SSN or EIN], [Taxpayer's address], by the undersigned authorized representative.
Records requested
Please provide copies of the following records. I do not wish to inspect the records first.
- The complete [Form 1040 / Form 1120 / Form 941] examination administrative file for tax year(s) [Year(s)], conducted by [Office, examiner name and ID, if known], including the examiner’s activity record and case history, workpapers, lead sheets, Form 4549 and Form 886-A drafts and final versions, the Revenue Agent Report, third-party contact records, correspondence to and from the taxpayer, internal routing and transmittal forms, penalty approval forms and supervisory approval records under IRC 6751(b), and any Form 872 consents.
- [If applicable: The Independent Office of Appeals file for the same periods, including the Appeals Case Memorandum, Form 5402 and the hearing officer's case activity record.]
- [If applicable: The collection administrative file for the same periods, including the ICS history, the Notice of Federal Tax Lien filing determination, levy and seizure records and the Collection Information Statement analysis.]
- [If applicable: Transcripts of account, IDRS prints and the CP2000 or AUR case file for tax year [year], including the information returns matched.]
The records relate to [the taxpayer's examination for [years], notice [number] dated [date], or case number [number]]. Please process this request under the Privacy Act of 1974 as well as the FOIA, whichever provides greater access.
Identity and right to access
Enclosed is a Form 2848, Power of Attorney and Declaration of Representative, executed by the taxpayer covering [Form and years], under which I am authorized to receive the taxpayer’s returns and return information. [Also enclose one of: a copy of the taxpayer's government-issued photo identification bearing a signature; a notarized statement of identity; or the taxpayer's declaration under 28 U.S.C. 1746 reading: I declare under penalty of perjury that the foregoing is true and correct. Executed on [date]. [Signature].] [For a business taxpayer: an officer's statement of title and authority. For an estate: letters testamentary.]
Requester category and fees
For fee purposes the requester is an “other” requester seeking records for the taxpayer’s personal, non-commercial use. I agree to pay search and duplication fees up to [$ amount]. If you estimate that fees will exceed that amount, please contact me before processing. [Optional: I request a waiver or reduction of fees because [state the public interest justification, if any; otherwise delete].]
Format and delivery
Please provide the records in electronic format [on encrypted CD or USB / through the FOIA Public Access Portal]. If any record or portion is withheld, please identify the exemption relied on for each withholding, release all reasonably segregable portions, and state the approximate volume withheld.
Send the determination and the records to me at the address below. My telephone number is [Phone].
Sincerely,
[Handwritten signature of the representative]
[Representative name, credential, CAF number]
[Firm name, mailing address]
Enclosures: Form 2848; [Proof of taxpayer identity as described above]; [Copy of the notice or letter identifying the case]
When a FOIA request is the right tool
A FOIA request is how a practitioner gets the administrative file after an exam, an Appeals case or a collection action, before an audit reconsideration, a protest or a Tax Court petition. For what the file contains, see reading the exam file. It is not always necessary. The IRS FOIA page says: “If you are working directly with an IRS employee on an open tax case, you can request information from the file directly from them.” Returns and transcripts have routine channels: Form 4506, Form 4506-T and the Transcript Delivery System. And FOIA reaches only records that exist; the IRS “is not obligated to create a new record to comply with a FOIA request.”
The nine required elements
26 CFR 601.702(c)(4)(i) lists what the request must do. A request missing any item is imperfect, is not treated as received, and “A determination that a request is deficient in any respect is not a denial of access, and such determinations are not subject to administrative appeal.”
| 601.702(c)(4)(i) | Requirement | Template |
|---|---|---|
| (A) | In writing and signed by the requester | Handwritten signature block |
| (B) | State that it is made under the FOIA, 5 U.S.C. 552 | Opening sentence |
| (C) | Addressed to the office responsible for the records | GLDS Support Services address, fax or portal |
| (D) | Reasonably describe the records | Numbered records list with form, years, office and case identifiers |
| (E) | Establish identity and right to access for IRC 6103 records | Identity section with Form 2848 and ID |
| (F) | Address for the determination | Signature block and delivery paragraph |
| (G) | State whether the requester wants to inspect or receive copies | Statement that copies are wanted without inspection |
| (H) | Firm agreement to pay fees, an upper limit, or a waiver request with justification | Fees paragraph |
| (I) | Requester category and, except for other requesters, the intended use | “Other” requester statement |
On description, 601.702(c)(5)(i) says the test is generally met by giving “the name, taxpayer identification number (e.g., social security number or employer identification number), subject matter, location, and years at issue.” The IRS guidelines give the model phrase “2019 examination administrative file” and warn that “All records under my name and social security number” will be rejected as too broad. Listing the components you expect (activity record, workpapers, penalty approval) tells the caseworker where to look without widening the search.
Identity, authority and the Form 2848
The exam file is the client’s return information under IRC 6103, so the requester must prove identity and the right to receive it or the records are withheld in full. For a request by mail, 601.702(c)(5)(iii) accepts the requester’s signature, address and one other signed identifier such as a driver’s license copy, or a notarized statement, or a declaration under 28 U.S.C. 1746. The signature must be handwritten: “stamped or digital signatures are unacceptable for establishing identity.”
A representative has an extra step: “Persons requesting records on behalf of or pertaining to another person must provide adequate proof of the legal relationship under which they assert the right to access the requested records.” A Form 2848 or Form 8821 covering the form and years is the normal proof. Enclose the taxpayer’s own identity proof as well; for a business, a document showing the officer’s or member’s entitlement.
Where to send it, fees and timing
- Submit through the FOIA Public Access Portal, by fax to 877-891-6035 for taxpayer records, or by mail to IRS, GLDS Support Services, Stop 93A, Post Office Box 621506, Atlanta, GA 30362. A request is received only when it reaches GLDS by one of these routes, and “If you have already submitted a FOIA request, don’t submit a second one.”
- Do not send money: “Please do not submit an advance payment with your request.” If estimated fees exceed your limit or $250, the IRS contacts you first.
- Fees for an “other” requester: $.20 per page after the first 100 pages and $50 per hour of search. Requesters seeking their own exam or collection files “are charged search fees and receive the first two hours of search time free of charge,” and “if the allowable charges for any FOIA request are less than $25.00, no fees are imposed.”
- Expect a determination within 20 working days: “The IRS is required to determine within 20 days (excluding Saturdays, Sundays, and legal public holidays) after the date of receipt of a request whether to comply with the request under the FOIA.” Unusual circumstances allow one 10-day extension. Records are not emailed: “Records and communications related to records protected by IRC 6103 will not be sent via email.”
- Status questions go to the FOIA Public Liaison at 312-292-2929.
What the IRS will withhold and how to respond
Expect redactions. Third-party return information is withheld under exemption (b)(3) with IRC 6103, though IRM 11.3.13.4.2.3 says information gathered in the client’s exam about vendors or landlords is generally the client’s own return information. Exemption (b)(5) covers deliberative material. Under (b)(7)(A), “records may be withheld if disclosure could reasonably be expected to interfere with enforcement proceedings,” which is why an open exam yields less than a closed one.
A denial, a no-records response, a fee category change or a fee waiver denial is appealable. The IRS guidelines, following the Treasury rule at 31 CFR 1.6, require the appeal to be postmarked within 90 days of the denial letter and sent to IRS Independent Office of Appeals, Attn: FOIA Appeals, 3211 S. Northpointe Drive, M/S 55205, Fresno, CA 93725, identifying the request number and requester. The IRS regulation at 601.702(c)(10) still prints a 35-day period and a Riverside, California address; the IRS FOIA page says that on a conflict “the Treasury FOIA regulation shall govern,” so follow the Fresno instruction and file early if in doubt.
Mistakes that make a request imperfect
- Typed or e-signatures on the request or the identity declaration.
- No proof of the taxpayer’s identity, or a Form 2848 that does not cover the years requested.
- Asking for “all records” without naming the form, years and type of file.
- No fee statement; an upper limit is enough.
Questions practitioners ask
Can I ask for expedited processing?
Only on a showing of compelling need under 601.702(c)(6), including a loss of substantial due process rights, certified as true. A pending Tax Court or Appeals deadline is the argument practitioners make.
Does FOIA get me the penalty approval form?
Request it specifically. Supervisory approval records under IRC 6751(b) are part of the exam file; see supervisory approval.
What about my own CAF client listing?
That is a separate FOIA request by the practitioner, which requires valid photo identification with a signature; see CAF number.
Is there a charge for the appeal?
No. The IRS guidelines say there is no charge for an administrative appeal, and the IRS must decide it within 20 working days, extendable by 10.