Freedom of Information Act Request
After the IRS receives the Freedom of
information act request letter from a tax payer (FOIA request
for short), the IRS will decide the following within 10
days of receipt of the Freedom of information act request:
What documents the IRS will and won't release to
the tax payer.
If any documents will not be released, the
reason why the IRS will not release them.
The amount of the Freedom of information act
request fee, if any, to copy the documents
requested under Freedom of information act.
If the tax payer disagrees with the IRS
decision about which documents will not be released, the tax
payer may appeal that decision. The IRS must
explain the tax payer 's appeal rights in the
letter denying the tax payer the documents. The tax
payer will need to write another letter to the IRS,
the appeal letter.
If the tax payer is still not satisfied
after the initial appeal is filed with the IRS, the tax
payer may file a lawsuit in the district court within six
years from the date when the IRS 's 20 day response period
expires. Since the IRS tends to be very conservative in the
release of documents under the Freedom of information act
request, a lawsuit is common.