Federal Tax Practice Forms
Freedom of Information Act Request
Corporate Taxpayer's Return Information
For an overview go to the FOIA Outline


For information on where to send the request see FOIA Outline - Where to File

Director, Upstate New York District
Internal Revenue Service
FOIA Request
Attn: Disclosure Officer Leonard Smigelski
P.O. Box 180
Niagara Square Station
Buffalo, New York 14201

RE: FOIA Request for Tax Return Information for:
TAXPAYER: [taxpayer's name]
TIN: [taxpayer's EIN number]
TYPE OF TAX: [income, estate, gift, employment, etc.]
YEARS OR PERIODS: [years or periods involved]
Dear Mr. Smigelski:

This request is made pursuant to the Freedom of Information Act, Title 5 U.S.C. § 552, and the regulations thereunder.
  1. I am requesting copies of all documents in the administrative file for the above referenced taxpayer with respect to the type of tax and taxable periods identified above.

  2. The above referenced taxpayer is entitled to the requested information under the authority of Internal Revenue Code sections 6103(e)(1)(D) and 6103(e)(7). For information about persons entitled to the requested information go to FOIA Outline - Allowable Disclosures

  3. In accordance with Treasury Regulation section 601.702(c)(4)(ii), enclosed is a form 2848 (power of attorney).

  4. In accordance with Treasury Regulation section 601.702(c)(4)(ii)(B), enclosed is a photocopy of my current New York State driver's license. My address appears at the top of this letter and my signature appears at the end.

  5. Please send notification of the determination on this request to:
    [NAME AND ADDRESS OF REPRESENTATIVE]
  6. I am requesting that copies be made and furnished without my prior inspection.

  7. I attest, under penalty of perjury, that this request is for an "other requester" as defined by Treasury Regulation section 601.702(f)(3)(E).

  8. I agree to pay the fees for search and duplication cost ultimately determined in accordance with Treasury Regulation section 601.702(f).

Sincerely yours,

Send Us Email GoTo Home Page Prior Menu

Visitors to this Page