RIGHT click here for the Word 97
version of this documentUse this sample letter to make an FOIA request to obtain your Individual Master File (the most important one, and your first priority.
You should send your FOIA/Privacy Act request to the address you locate on the following website:
NAME
c/o
Address
City,
postal code 95123
CALIFORNIA
Certified Mail Ref.# 7001 2510 0001 XXXX XXXX
(Include the Requester's name and this number in your reply)
September 16, 2002
Internal
Revenue Service
Agent
for Department of the Treasury
ATTN:
Disclosure Office, FOIA Request
Your IRS FOIA Office
Account No. XXX-XX-XXXX used to identify and maintain your system of records.
For Year(s): 2002
RE: FREEDOM OF INFORMATION REQUEST
Dear Disclosure Officer:
This is a request under the FREEDOM OF INFORMATION ACT at 5 USC 552, PRIVACY ACT at 5 USC 552(a) and INTERNAL REVENUE CODE at 26 USC § 6103 and § 6110. This request does not fall under exception 26 USC § 6103 (e)(7). These documents are not sought for any commercial purposes. This is my firm promise to pay fees and costs for locating and duplicating the records requested below, ultimately determined in accordance with 26 CFR 601.702(f).
Understanding exemptions are discretionary, rather than mandatory, if for some reason you determined any portion of this request to be exempt from release, please furnish the following (a) those portions reasonable segregable after the exempt material is deleted, (b) detailed justification for your discretionary exemption since the overriding objective of the FOIA is to maximize public access to agency records [see IRM [1.3] 13.1 08-31-2000], and (c) provide the name of the official and correct address to whom an administrative appeals should be addressed.
I am requesting copies of records in lieu of personal inspection of the requested records.
I am attesting under the penalty of perjury under the laws of the united States of America 28 U.S.C. § 1746 (1), that I am a category 5 CFR 294.103(d) requester.
Please send me a copy of all documents for above referenced requester and above referenced year(s) maintained in a system of records identified as:
(NOTE: Put in item requesting here general rule request 1-4 items the exception is the SFR request and the Assessment request is one topic but many related documents)
Should you decide this request has been sent to the wrong office, please make certain that you forward this to the proper office and notify me of same.
I understand the penalties provided in 5 USC 552 (a)(i)(3) for requesting or obtaining access to records under false pretenses.
Respectfully submitted,
NAME, Requester. All rights reserved.
Enclosure: Photocopy of Drivers License enclosed to provide proof of Identification.
Sample FOIA items to request
(NOTE- These are samples of different documents only request a few at a time for items you are seeking exception is the assessment request which is ONE topic but many items.)
FIRST REQUEST
YOUR BASIC IMF RECORDS
1. A copy of all documents maintained in the system of records identified as Individual Master File (IMF) specific and not literal; Data Service, Treasury/IRS 24.030 “IMF MCC TRANSCRIPT-SPECIFIC”.
2. "Individual Master File (IMF); Data Services, Treasury/24.030 "IMF MCC TRANSCRIPT- COMPLETE".
3. The “OFFICIAL INTERNAL REVENUE SERVICE NON MASTER TRANSCRIPT” spelled exact as listed herein. (Note: I am not requesting the “Official Internal Revenue Service Non Master Transcript” which does not exist but the exact spelling “OFFICIAL INTERNAL REVENUE SERVICE NON MASTER TRANSCRIPT” which does exist in your record systems see IRM 3.17.46 0-137 (1-1-96) Figure 3 for sample of document I am requesting.
4. Please send requester a copy of all documents maintained in the system of records identified as Business Master File (BMF) specific and not literal; Data Service, Treasury/IRS 24.046 for EIN number XX-XXXXXXX. (NOTE: you must enter your SSN in this exact format for this item only since requesting Business Master File)
SECOND REQUEST
TO CROSS CHECK ON IMF RECORDS
1. Attached is a copy of IRS Manual 6209 pg 13-59 showing the exact IRS information I am requesting. Please provide printed copy of TXMOD or whatever named hardcopy document containing this same information.
2. Attached is a copy of IRS Manual 6209 pg 13-63 showing the exact IRS information I am requesting. Please provide printed copy of TXMOD – Transaction Section or whatever named hardcopy document containing this same information.
3. Please provide all copies of PRIVACY ACT TRANSCRIPT (PATRA) for above referenced requester and above requested year(s).
THIRD REQUEST
THIRD PARTY INCOME REPORTS 1099’s, W-2 IRS HAS
Attached is a copy of IRM [104.1] 4.4.2 yellow highlighted to show Individual Returns Master File (IRMF). Please provide copies of requesters IRMF for tax years 2000.
SPECIAL REQUEST
REQUEST SPECIFIC DLN=DOCUMENT LOCATOR NUMBER
Please send me a copy of the front and back of the document identified by Document Locator Number (DLN) 89277-123-54142-1 for the tax year 2000 which pertain to the above referenced requester and SS#.
Please provide copies of DLN 94277-261-00000-9 and associated document AIMS #6201660094 for tax year ending 2000 regarding requester.
SPECIAL REQUEST
IMF SHOWS TC 560 – POSSIBLE TIME BARRED ASSESSMENT
Please provide copies front and back of Form 872 “Consent to Extend the Time to Assess Tax” or any substitute document extending the ASED=Assessment Statute Expiration Date regarding above referenced requester for the tax years 2000.
SPECIAL REQUEST
REQUEST IF IRS MADE A SFR (Substitute For Return)
1- Form 5344. (see attached copy of IRM 4.4.9.8 for details on the specific document requested)
2- Examination Reports- Form 4549, Form 1902B, and Form 4466. (see attached copy of IRM 4.4.9.8 for details on the specific document requested)
3- Form 895. (See attached copy of IRM 4.4.9.8 for details on the specific document requested)
4- Form 1902E – Explanation of Adjustments (See attached copy of IRM 35.4.27.2 for details on the specific document requested)
5- IRC 6020(b) Assessment Case File – RCS Part and Item No. IV/57. (See attached copy of IRM 1.15.2.21 Exhibit 1.15.2.21-3 for details on the specific document requested)
6- Form 5604, Section IRC 6020(b) Action Sheet (see attached copy of IRM 5.1.11.9.2 for details on the specific document requested)
7- Letters 1085 (DO) or 1616 (DO) signed by the Collection Manager. (see attached copy of IRM 5.1.11.9.2 for details on the specific document)
8- Document 6469 Expedite Processing Cycle. (See attached copy of IRM 4.23.11.10 for details on the specific document)
9- Form 3198 “Taxpayer does not have a TIN” (See attached copy of IRM 4.23.11.10 for details on the specific document requested)
10- Form 5345 to submit to Case Processing Support. (See attached copy of IRM 4.23.11.10 for details on the specific document requested)
SPECIAL REQUEST
REQUEST FOR ASSESSMENT DOCUMENTS
(Use this entire section in one FOIA to request documents that will show they have no valid assessment documents on file. Send this entire 22 item request in one FOIA request with no other items added.)
1. A copy of the valid, procedurally proper, executed Form 23C (manual) Assessment Certificate and supporting documentation for the principal for each class of tax assessed as required by 26 USC §6203, and 26 C.FR. §301.6203-1 which pertain to the Requester. I am not interested in a copy of the phony assessment documents created per paragraph [1.3] 13.3.7 08/19/98 of the Internal Revenue Manual, Handbook 1.3 -- Disclosure of Official Information.
2. A copy of documents and information of all exculpatory evidence supporting the record of assessment and supporting documentation for the interest for each class of tax assessed as required by 26 U.S.C. §6203, and 26 C.F.R. § 301.6203-1 which pertain to the Requester. I am not interested in a copy of the phony assessment documents created per paragraph [1.3] 13.3.7 08/19/98 of Internal Revenue Manual, Handbook 1.3 -- Disclosure of Official Information, [1.3] 13.3.7 08/19/98.
3. A copy of documents and information of all exculpatory evidence supporting the record of assessment and supporting documentation for the penalty for each class of tax assessed as required by 26 U.S.C. §6203, and 26 C.F.R. § 301.6203-1 which pertain to the Requester. I am not interested in a copy of the phony assessment documents created per paragraph [1.3] 13.3.7 08/19/98 of the Internal Revenue Manual, Handbook [1.3] -- Disclosure of Official Information.
4. A copy of IRS Form 17 or 17A “Notice of Assessment and Demand”.
5. A copy of IRS Form 21 “Second Notice of Assessment and Demand”.
6. A copy of IRS Form 668(Y)(c), or 668W(c) or 668(A)(c) executed under penalty of perjury.
7. A copy of IRS Form 2644 “Recommendation for Jeopardy or Termination Assessment” (or its successor) issued against the Requester clearly listing the Document Locater Number (DLN) and Form 23C Certificate of Assessment data.
8. A copy of IRS Form 2859 “Request for Quick or Prompt Assessment” (or its successor).
9. A copy of IRS Form 3198 regarding requester prepared by the agent.
10. A copy of the IRS Form 3210 “Document Transmittal” (or its successor) in conjunction with "Fax Quick Assessment" procedure sent to the Accounting Branch in the Computer Services and Accounting Division.
11. A copy of the Master File (MF) assessment provided to the ESP by the service center.
12. A copy of the Non-Master File (NMF) assessment provided to the ESP by the service center.
13. If a Master File assessment was provided, then a copy of IRS Form 3552 “Prompt Assessment Billing Assembly” (or its successor form), or TY-26 Form 17-A Statement of Tax Due (or its successor).
14. A copy of IRS Form 4340 “Certificates of Assessments and Payments”.
15. A copy of IRS Form 4549 or 4549A “Income Tax Examination Changes” (or its successor) containing the portion of the Tax Computation and copy of narrative sent to the service center Accounting Branch, Accounting and Control System, Journal and Ledger Unit.
16. A copy of the IRS Form 5564 “Notice of Deficiency-Waiver” clearly indicating the class of tax from a specific taxable source (activity, event or commodity) upon which an excise tax can be measured to create a tax liability for a procedurally lawful, enforceable assessment.
17. If a Non-master file assessment was provided, then a copy of Form 6335 “Statement of Tax Due The Internal Revenue Service” (or its successor).
18. A copy of IRS Form 8166 “Revenue Accounting Control System Input Reconciliation Sheet”.
19. A copy of any and all lawful Jeopardy Assessments.
20. A copy of any and all lawful Termination Assessments.
21. A copy of any and all lawful Quick Assessments.
22. A copy of any and all lawful Prompt Assessments.
23. A copy of any and all lawful deficiency assessments.
24. A copy of any and all lawful, procedurally proper assessments with supporting documents for each non-tax penalty items, such things as frivolous filing, etc.
25. A copy of any and all lawful, procedurally proper assessments with supporting documents for each non-tax penalty interest.