- Here is a FOIA/PRIVACY ACT request that
covers most of the good record systems that the IRS has. Feel free to use
all or part as you see fit. As always be prepared to take it to court if
you want to make it count. These guys don't give up anything without a
fight, and count on the fact that you won't make them give up the info.
-
- __________________
-
-
- Mr John Smith
- 1234 North Short Street
- Anyplace, Wis 23434
-
- Dated: September 20, 1998
-
- Disclosure Officer
- Commissioner of Internal Revenue
- 1111 Constitution Avenue, N.W.
- Washington, District of Columbia 20224
-
-
- Certified Mail No.________________________
-
-
-
- REQUEST FOR INFORMATION UNDER
THE PRIVACY ACT
- AND THE FREEDOM OF
INFORMATION ACT
-
-
-
- Dear Disclosure Officer:
-
- This is a request under the Freedom of
Information Act, 5 U.S.C. 552,
- and the Privacy Act, 5 U.S.C. 552(a).
Pursuant to 26 CFR §
- 601.702(f)(3)(E), I am making this request
under the classification of
- "other requester."
-
- 1. This is my firm promise to pay fees
and costs for locating,
- duplicating, and reviewing the documents
requested below. If costs are
- expected to exceed $25.00, please send
an estimate of the cost.
-
- 2. If some portions of our request are
exempt from release, please,
- furnish us with those portions which
are reasonably segregable. If you
- determine that some of this request is
exempt, please, furnish us with an
- indexing, itemization, and detailed justification
concerning the
- information which you are not releasing.
-
- 3. The information will assist us in
gaining knowledge and understanding of
- the rules, regulations, and policies
of the agency.
-
- 4. Information pertaining to me can
be located under my name and/or the
- following number: 111-11-1111 (provided
without prejudice).
-
- 5. This request pertains to the time
period January 1, 1994 through
- (current date).
-
- 6. Please respond within 10 days, as
required by law.
-
- 7. If some of this request is exempt
from release, please, furnish me with
- those portions reasonably segregable.
I require certified copies of the
- documents requested, in lieu of personal
inspection of same.
-
- 8. Please, identify exactly what record
system and/or subsystem any produced
- document comes from.
-
- 9. If there are no records in a requested
system or subsystem of records,
- please, indicate so in your reply, specifying
with particularity which
- systems and/or subsystems contain no
requested records/documents.
-
- 10. Please, identify any requested documents
withheld from production due
- to any claim of privilege, specifying
with particularity which systems
- and/or subsystems such "privileged"
records/documents are located in.
-
- 11. Please, send copies of my permanent
administrative file, identified as
- IRS/IMF System of Record 24.030, specific
Transcript.
-
- 12. Please, send copies of my OFFICIAL
INTERNAL REVENUE SERVICE NON-MASTER
- FILE TRANSCRIPT for the years referenced
above.
-
- 13. Please, send a copy of the Official
IRS Non-Master File and Comments
- Field maintained in a system of records
known as the Integrated Data
- Retrieval System, Treasury/IRS 34.018,
which pertain to me.
-
- 14. Please, send a copy of:
- a. the Notice of Assessment and Demand
for Payment;
- b. a copy of the notice list;
- c. a copy of the error list;
- d. a copy of the list of notices pulled
from the mailing on the
- date you sent the notice to me;
- e. a copy of the mail log reflecting
my name and address; and
- f. any other documentation which would
establish that the Notice of
- Assessment and Demand for Payment was
sent pertaining to the above
- referenced SS# and person.
-
- 15. Please, provide requester with MFTRA-X
for 1994 to the present. It is
- my desire to receive both the "raw"
coded IMF transcript and the MFTRA-X.
-
- 16. Please, provide requester with copies
of documents found in the system
- of records identified as Treasury/IRS
42.008 and known as "Audit Information
- Management System (AIMS)" which
pertain to requester.
-
- 17. Please, provide requester with copies
of the Forms 23C (Assessment
- Certificates) or RACS-006, wherein any
tax assessed by a delegated
- assessment officer and signed by said
officer for the years involved,
- pertains to requester.
-
- 18. Please, provide requester with a
copy of all Forms 4340 (Certificates
- of Assessments and Payments) pertaining
to requester.
-
- The Internal Revenue Manual (IRM)
at sub-section 5312, Method and Time of
- Definition of Assessment reads, in part:
- "(3) Assessment lists and document
registers are used to record
- assessments and are so designed that
the listing of the amounts to be
- assessed is related to the taxpayer's
identification number. The
- assessment lists
- support the assessment certificates,
which is used to summarize and record
- the official action of the assessment
officer."
-
- 1. Based on this paragraph from the
IRM, please, provide requester with
- copies of all such "Assessment lists
and document registers" for all Forms
- 23C, Assessment Certificates, or RACS-006
which pertain to requester for the
- years in question.
-
- 2. Please, send a copy of the record
of assessment, Accounting Assessment
- Journal, the Assessment list, Form 23C,
supporting documents and the ledger
- entry required to make an assessment,
which pertain to requester.
-
- 3. Please, provide a copy of all the
documents maintained in the system of
- records known as "Examination Administrative
File (open and closed),"
- Treasury/IRS 42.001, which pertain to
requester.
-
- 4. Please, provide a copy of all documents
maintained in the system of
- records known as Subsidiary Accounting
Files, D:R-Treasury/IRS 22.054 which
- pertain to requester.
-
- 5. Please, send a copy of all documents
found in the system of records
- known as Treasury/IRS 22.061, "Wage
and Information Returns Processing (IRP)
- File" which pertain to requester.
-
- 6. Please, send me a copy of the Unit
Ledger Cards which pertain to the
- above referenced years, SS#, and person
found in the System of Records
- known as Treasury/IRS 22.060, or its
replacement the Manual Accounting
- Replacement System (MARS).
-
- 7. Please, send a copy of all Substitutes
for Return (SFRs) pertaining to
- requester.
-
- 8. Please, send a copy of all adjustments
to said SFRs.
-
- 9. Please, provide a copy of all documents
maintained in the system of
- records identified as "Classification/Centralized
Files and Scheduling
- Files," Treasury/IRS 42.016, which
pertain to requester.
-
- 10. Please, send a copy of all transmittal
notes for the above-requested
- documents which pertain to requester.
-
- 11. Please, send me a copy of the Collection
Case File found in the System
- of Records known as Treasury/IRS 22.012
which pertain to requester.
-
- 12. Please, send copies of the complete
set of documents known as Form
- 5546 which pertain to requester. Or,
in the alternative, send a copy of the
- AMDIS print used in lieu of Form 5546,
per existing procedures, which
- pertains to requester.
-
- 13. Please, provide requester with copies
of all statutory Notice of
- Deficiencies.
-
- 14. Please, provide requester with copies
of all liens and levies.
-
- 15. Please, send me a copy of the records
found in the Taxpayer Delinquent
- Account (TDA) Files in the system of
records known as Treasury/IRS 26.019.
-
- Please, include information about:
-
- a. basis of assessment;
- b. class of tax;
- c. period; and
- d. dollar amount.
-
- Also, please, include:
-
- a. copies of the chronological investigative
history;
- b. amended returns;
- c. claims;
- d. copies of notices of Federal tax
liens;
- e. revenue officer reports;
- f. waivers to extend statutory period
for collection;
- g. Delinquent Account Inventory Profile
(DAIP);
- h. Currently Not Collectible Register;
- i. Currently Not Collectible Register
(over $25,000);
- j. Advance Dated Remittance Check Files;
- k. Currently Not Collectible Accounts
Files;
- l. Files containing requester's name
entered in the Treasury
- Enforcement Communications System;
- m. Adjustments and Payment Tracer Files;
and
- n. Forms 900.
-
- 2. Please, provide all TDA Forms 4907
relating to requester.
-
- 3. Please, provide all TDA ACS Information
Transcripts relating to
- requester.
-
- 4. Please, provide a copy of all documents
maintained in the system of
- records identified as Treasury/IRS 26.020
"Taxpayer Delinquency
- Investigation (TDI) files." Please,
include:
-
- a. information from previously filed
returns;
- b. information about the potential
delinquent return(s);
- c. including class of tax;
- d. chronological investigative history;
- e. Delinquency Investigation Inventory
Profile (DIIP); and
- f. a code identifying taxpayers that
threatened or assaulted IRS
- employees.
-
- 5. Please, send a copy of all documents
maintained in a system of records
- known as LIEN FILES (open and closed)
Treasury/IRS 26.009 relating to
- requester.
-
- Please, include:
-
- a. information about basis of assessment;
- b. class of tax;
- c. period;
- d. dollar amount;
- e. Open and closed Federal tax liens;
- f. Certificates of Subordination;
- g. Certificates of Non Attachment;
and
- h. Federal tax lien information entered
in Treasury Enforcement
- Communications System which pertain to
requester.
-
- 6. Please, send a copy of all forms
668, 668 (C), 668(Y), 668(Z), 2363,
- 2859,3552, 795, 2749, 3915, 2209, 1334,
4907, 4844, and a copy of letter
- 1153(DO) which were prepared and pertain
to liens and levies relating to
- requester.
-
- 7. Please, provide me a copy of information
available in the system of
- records known as Disclosure Records,
Treasury/IRS 48.001, indicating any
- disclosures to the (your state) Dept
of Revenue pertaining to requester.
-
- Please, include:
-
- a. a copy of the information disclosed
to the (your state) Dept of
- Revenue.
- b. If said information was disclosed
on a computer tape, please,
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