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

The information that the IRS has gathered into your file can be helpful if you are trying to find out just how and when your IRS Problems began. It will include the taxes that have been assessed to you and any penalties or interest that has accrued. It will also contain notes of IRS agents, computations, papers, and opinions. These can be particularly helpful if you are in the process of contesting an audit or tax bill.

You need to request this information in writing and include these elements:

• State that you are making the request under the Freedom of Information Act.

• Identify the specific records you are requesting.

• Include your name, address, and a copy of your driver’s license.

• Indicate that you will pay for any fees that apply.

Other information that you may want to include are your phone number just in case they need to contact you, the maximum fee that you will pay for these documents, and in what format you wish to receive the documents.

Your request must be sent to the IRS Disclosure Office that has jurisdiction over your records. The list of IRS Disclosure Offices can be obtained from the IRS’s FOIA main page via your computer. Make sure to keep a copy of the request with your records.

If you have a deadline to meet, you will need to request this information early. The IRS may not respond to your request for up to 30 days. When it does, you may only receive a letter saying that they need time to gather the information. You may be able to speed up the process by showing that you have a "compelling need" for the information. Information regarding the "compelling need" categorization can be found in the IRS’s Guide to the Freedom of Information Act.

Also, be aware that the IRS edits out information that it thinks you are not legally entitled to. The IRS can withhold information if it fits into the nine exemptions and three exclusions that are contained in the FOIA statute. If you receive documents with information blacked out and feel that this information is rightfully yours, you can appeal to the FOIA Appeals Office. Please note that the Appeals Office is way behind on their cases so you may not receive the information you are looking for before you need it.