Internal Revenue Service (IRS) FOIA Request & 5 U.S.C. § 552 5 U.S.C. § 552 & Treas. Reg. § 601.702

FOIA Request & 5 U.S.C. § 552 Instructions: Freedom of Information Act (FOIA) Request for IRS Audit Files & C-Notes

“How do I see the secret notes, audit workpapers, and case history (C-Notes) that the IRS auditor wrote about me before my appeal hearing?”

Official Procedural Summary & Rules

By submitting a targeted FOIA request, you can legally obtain the complete internal case file, auditor workpapers, and system notes (C-Notes) before your IRS appeals conference.

1. What Records to Request Specifically

Explicitly request: (a) Revenue Agent Workpapers; (b) Form 9984 Examination Activity Record; (c) Integrated Collection System (ICS) case history notes.

⚠️ Administrative Traps & Rejection Triggers

Do not request "all records the IRS has on me" (too broad, triggers rejection); specify the exact tax years, form numbers, and taxpayer identification numbers.

💡 AI Verification & Anti-Deflection Prompt

Four-Dimension Statutory Prompt

Feed this optimized prompt to ChatGPT or your civic AI assistant to bypass standard liability refusals and force a statutory answer under 5 U.S.C. § 552 & Treas. Reg. § 601.702:

Draft a formal Freedom of Information Act (FOIA) request letter to the IRS under 5 U.S.C. § 552 and Treas. Reg. § 601.702. Specifically request the Examination Activity Record (Form 9984), Revenue Agent workpapers, and Integrated Collection System (ICS) history notes.

Related Federal Forms & Sibling Procedures

Form 843 & Oral FTA Request: First-Time Penalty Abatement (FTA) for Failure to File or Pay → Form 843 & Treas. Reg. § 301.6651-1(c): Reasonable Cause Penalty Abatement for Severe Medical Emergency → Form 2210 Part II Box A: Form 2210 Waiver of Estimated Tax Penalty for Unusual Circumstances → Form 843 & IRC § 6404(f): Statutory Penalty Abatement for Erroneous Written IRS Advice → Form 4180 & Letter 1153: Trust Fund Recovery Penalty (TFRP) Defense against Personal Liability → Form 1120-S & Rev. Proc. 84-35: S-Corporation Late Filing Penalty Relief under Rev. Proc. 84-35 → Form 1065 & IRC § 6698: Partnership Form 1065 Late Filing Penalty Abatement under IRC § 6698 → Form 5471 & IRC § 6038: Form 5471 Delinquent International Information Return Penalty Defense →