Freedom of Information Act Documents
The usual documents tax payers request under
the federal Freedom of information act are shown below. The
Freedom of information act documents requests are made to
A copy of the IRS agent's report. This report is
created when an IRS tax audit produces additional
changes to the tax returns under examination.
Any statements, whether oral or written, made by
the tax payer to an IRS employee.
The transmittal letter that is used to send the
file from the Examination Division to the Appeals
Division. This letter may contain valuable
information about the case from the IRS 's
Any third party records (such as bank statements,
credit card invoices, business receipts) involved
in the tax payer 's audit.
A special IRS agent's report (if a criminal
investigation took place and is over). If the
criminal investigation is still ongoing, the IRS
cannot be forced to turn over any records.
Copies of the tax payer 's tax returns for any
years involved in an IRS tax audit or IRS tax
collection dispute. Copies of tax returns can also
be requested from the IRS service center where the
tax payer tax returns were filed by filling out and
filing Form 4506 with the IRS service center.
The IRS agent's work papers, along with the
index to the IRS tax audit file (although the IRS
may refuse to disclose these documents as being
The IRS agent's time log and daily activity
record. These records will show what the IRS has
done with respect to an IRS tax audit and when the
IRS tax audit was done.