Freedom of Information Act (FOIA)

Much of the information the IRS has collected from or about a taxpayer in an audit or collection situation is available to the taxpayer. This includes the Revenue Agent’s or Revenue Officer’s notes and many of the documents they have collected about the taxpayer. Detailed information about what is available through the FOIA request is available at the IRS website, This information can be very valuable when one spouse is trying to find the details of the other spouse’s interactions with the IRS on a joint tax obligation. There is no need to guess about what has been happening. Attached to these materials is an example of a FOIA request.

When the obligation is not joint, for example, a Trust Fund Recovery Penalty assessment against only one spouse, then only that spouse will normally have access to this information through the FOIA process.

Government Data Practices Act (GDPA). The State of Minnesota also has a process available to taxpayers to request information the state has collected. This process is explained in the Government Data Practices Act, Minnesota Statutes Chapter 13. Attached to these materials is an example of a GDPA request.