| IRS liens and levies can wreak havoc on a | | | | include an agreement to pay all fees generated from |
| person’s life, making it difficult to obtain financing on | | | | processing your request and can include an upper limit |
| a home or a car and wiping out savings. Maybe you | | | | to the fees you are willing to pay. |
| want access to your tax files to see where the | | | | Proof of Identity and Authority |
| problem began because you want to get it solved | | | | If records you are requesting are confidential and not |
| without ending up on the evening news. Fortunately, | | | | available to the general public, then you must submit |
| there is an answer for people who would like to see | | | | proof of identity and proof of authority to access the |
| the type of information in their IRS files. Finding out how | | | | information. |
| the IRS determines taxes, interest and penalties is | | | | Signature |
| possible without an extensive accounting background. | | | | The request must be in writing and signed by the |
| The act that can help is called the Freedom of | | | | person requesting the information (stamped signatures |
| Information Act (FOIA). | | | | not allowed). |
| The FOIA is for people seeking to obtain government | | | | Here is an example of an FOIA letter to send to the |
| records and allows individuals or any organization to | | | | IRS: |
| acquire information on federal agencies. The FOIA | | | | Name |
| basically says that government agencies must provide | | | | Address |
| requested information if they have the information | | | | Phone Number |
| unless there are particular restrictions prohibiting public | | | | Date |
| release of the information. The Freedom of Information | | | | Internal Revenue Service |
| Act makes government information accessible and | | | | Your local IRS office address. See |
| applies to all 15 government departments and 73 | | | | This is a request under the Freedom of Information |
| federal agencies. The Internal Revenue Service (IRS) is | | | | and Privacy Act. |
| one of these agencies. | | | | I am requesting a copy of the following documents: |
| Anyone can request IRS records. Here’s how: | | | | I do not want to inspect the documents first. |
| - Describe the records being requested specifically. | | | | I am an Other Requester, requesting this information |
| Try to give the name, subject matter, years, and | | | | for personal use. |
| location about the information in the documents. | | | | As proof of my identity, I have included a photocopy |
| - Cite the Privacy Act and FOIA to get the fullest | | | | of my driver’s license. |
| disclosure possible. | | | | I am willing to pay fees for this request up to the |
| - Say whether you want to inspect the records or | | | | amount of $_ |
| have a copy of the records made without inspecting | | | | If fees will exceed this limit, please inform me. |
| them. | | | | Thanks for your consideration. |
| - Include your address and phone number so the IRS | | | | Sincerely, |
| can respond and contact you if necessary. | | | | Your Signature |
| - Write “FOIA” on the envelope. | | | | How to Get Your Request Accepted |
| - Mail your response to the correct IRS office, which | | | | By following the above guidelines, it is possible to view |
| depends on the state where you live. View the list of | | | | your personal IRS records. Obtaining records of a |
| addresses at | | | | deceased person or of a business is also possible as |
| What the IRS Needs to Process the Request | | | | long as the proper documentation is submitted. For |
| Type of Requester | | | | records of a deceased individual, proof of status as an |
| The request should state what type of requester you | | | | administrator, executor, or trustee of estate or a copy |
| are so the IRS can determine any applicable fees. The | | | | of a will or birth certificate if a beneficiary, next of kin, |
| categories are commercial use, media, educational | | | | or heir is needed. If requesting the records of a |
| institutions / non-commercial scientific institutional, and | | | | business, provide an official document that shows you |
| others (which include individual requesters). | | | | as a corporate officer, partner, sole proprietor, or |
| Payment | | | | shareholder. |
| The cost of a copy of a tax return as filed is $39. For | | | | Response times range from 0 to 921 days, with the |
| all requesters, no fee is charged if the total charges | | | | average response time 30 days. Requests denied by |
| are $10 or less. For individuals, there is no charge for | | | | the IRS are for confidential tax information from |
| the first 100 pages but $.20 per page after and no | | | | individuals not authorized to receive it or for information |
| charge for the first 2 hours of searching but $17 per | | | | about tax investigations, where disclosure may impair |
| hour or fraction of an hour after. Your request must | | | | the investigation. |