Tax Resources

Appeal and Lawsuit Against IRS

To win appeal and lawsuit against IRS

In order to win appeal and lawsuit against IRS in the district court under the Freedom of information act request law, tax payer must be able to show that the IRS improperly withheld records that should have been given to the tax payer under the Freedom of information act laws (FOIA laws).

If the tax payer wins a lawsuit against the IRS, showing that the IRS did not have a reasonable basis for withholding the documents, the IRS must pay for the tax payer 's costs and attorney fees associated with the law suit.



Freedom of information act appeal example letter
Internal Revenue Service
Attention: FOIA Officer
600 17th Street
Denver, CO 80202

January 5, 2003

Re: Freedom of Information Act Appeal

Dear IRS FOIA Officer:

The purpose of this letter is to inform you that I wish to appeal the denial of my request for information pursuant to the Freedom of Information Act, 5 USC § 552. On January 3, 2003, I received a letter from John Doe at the IRS denying my request for access to the following documents:

  • Copy of the revenue agent's report, including all notes and work papers
  • Copies of any and all statements made by me or by any third party to the IRS relating to my audit

I am enclosing a copy of this denial along with a copy of my request. Please review this matter and let me know when the information that I am seeking will be disclosed.

As provided for in §552(6)(A)(ii), I will await a reply within 20 working days. Should this information not be disclosed to me, I will have no option but to file suit in the United States district court.

John Smith
2111 East Street
Denver, CO 80200

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