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One way to manipulate the government when they are on your tail is to make document requests under the Freedom of Information Act, or under state statutes for release of public documents. We have included a link to the FOIA law below. You can use the provisions of the law to keep the Federal Agency within the law. All requests for documents should be sent by Certified - Return Receipt Requested so that you have evidence of when they received your request.

The following paragraph is a sample of a document request we made to the IRS in preparation to suing them over a bogus $5,000 assessment penatly.

"Any and all documents and correspondence, including but not limited to e-mails, memos, notes, letters, recordings and recorded telephone calls, by any and all IRS agents, employees, supervisors, managers, or the district director, at the Ogden, UT, IRS Service Center, who were directly or indirectly involved in any way in the processing of our Calendar Year 2011 Income Tax Return for Ronald W. and his wife, including any one or more documents by IRS individuals who made the decision to levy the $5,000.00 assessments against the undersigned and his wife."

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We would like to share our experiences in filing Freedom of Information Act (FOIA) requests with the IRS. In fact, we have run into an IRS brick wall with all kinds of excuses of why they can't (or won't) provide the documents. In one response to our FOIA request they told us to come back in 6 months. In another response, we received the following admonition from the IRS:

"There is a considerable body of case law (the IRS uses this phrase all the time to intimidate the taxpayer) that contributes to a complete understanding of the principles underlying the FOIA and the Privacy Act. Courts have upheld strict compliance with the agency regulations. The Department of the Treasury Privacy Act Regulations requires that a request must include "the name of the system, or subsystem, or categories of records to which access is sought." The IRS Statement of Procedural Rules for FOIA requests that you reasonably describe the records being requested."

Here is an excerpt from our response to their admonition:

"How clever of the IRS and the Courts to literally prohibit access to IRS records to the average citizen by making it so difficult that no one, except maybe attorneys who deal with the IRS on a daily basis, can access IRS records. There is no way that an average citizen could possibly know what system, subsystem, or categories the IRS uses to identify the records an average citizen is requesting.

For those interested in filing an FOIA request with the IRS, it depends on which state you live in as to where to file. You can find the address of where to file an FOIA request at the following link:


If you send your request to any other IRS office it could take weeks or months before it will reach the correct office. But you have to be aggressive, persistent and forceful if you hope to get any cooperation from them. They will intentionally put up roadblocks to your requests. We have found this to be true in several federal government bureaucracies, like the Department of Homeland Security. Don't take NO for an answer. Push! Push! Push!

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Link to a Sample Freedom of Information Act (FOIA) Document Request"

This is the Link to the Freedom of Information Act (FOIA) law, under 5 USC Section 552 from the Legal Information Institute."


Link to a Sample State Or Local Government Document Request under state statutes" Case

DISCLAIMER: This website is for informational purposes only and is not designed to provide legal or accounting advice or counsel. It is the sole responsibility of the reader (taxpayer) to verify all information on their own, as it applies to their specific situation. Under no circumstances are we advocating, suggesting, or advising that anyone should break the law.

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