Freedom of Information Act Documents
Exemptions
There are some Freedom of information act
documents exceptions. In another word, the IRS is not required
to release all documents. Freedom of information act documents
exceptions are documents that the IRS does not need to disclose
to you in response to a Freedom of information act request or
FOIA request. Some of the more common exemptions include the
following:
-
A computation of the DIF score in an IRS tax audit
-
Criminal investigation referral materials on
specific tax payers or tax payers in general
-
Internal IRS documents relating to tax collection
activities
-
Tax return information relating to other tax
payers, unless the information is in statistical
form
-
Information received from confidential informants
or persons other than the tax payer who is seeking
the material
-
Letters and other documents from the IRS tax
attorneys (area counsel) to various divisions of
the IRS (such as Collections or Examinations). This
information is protected under the attorney -
client privilege.
-
Personnel files of IRS employees
If the IRS refuses to disclose any materials
based on one of the available Freedom of information act
documents exemptions, the IRS must first try to
delete the confidential information from the document and give
you a revised copy of the document.
The IRS may, however, refuse to release the
entire document if all, or a large portion, of the document is
confidential or otherwise not permitted to be disclosed.
Is it bad to file a Freedom of information
act request?
No. Any tax payers have legal rights to most
information in the government 's possession. There is no
disadvantage in filing a Freedom of information act request. By
filing Freedom of information act request, you will learn many
things about what the IRS has on file about you.
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