Los Angeles IRS Tax Audit – Tax Attorney Production of Internal Revenue Service Documents

Los Angeles IRS Tax Audit – Tax Attorney Production of Internal Revenue Service Documents
California Tax Attorney – During the coarse of an IRS tax audit, the IRS taxpayer may request documents from the Internal Revenue Service. Under a specific statute, the IRS taxpayer is entitled to inspect his IRS tax return, including amendments, supplements, and attachments.

In addition, Los Angeles, Long Beach, Torrance, Orange, Riverside, San Jose, California taxpayers may force the Internal Revenue Service to produce its manuals of instructions for revenue and special agents, since these are relevant to the possible improper use of the summons to aid an IRS criminal prosecution or IRS tax fraud; the IRS manuals may not be suppressed as privilege. The manuals are not exempt from disclosure under the Freedom of Information Act.

The Internal Revenue Service has been required under the Freedom of Information Act to give the taxpayer access the documents reflecting final opinions that showed how it arrived at certain fair market valuations, against the Internal Revenue Service’s argument that it was impossible to know what information might indirectly identify other taxpayers. But the taxpayer was not entitled to disclosure of a document prepared by the Internal Revenue Service which contained information almost completely derived from audits of another individual where the court found the material to be return information, not subject to the provisions of Freedom of Information Act.