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28.6 Freedom of Information Act (FOIA)

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Enrolled Agent EA

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1 Part 1, Chapter 1: Tax Return Basics & Filing Requirements

1.1 Form 1040 Overview & Structure 1.2 Form 1040-SR for Seniors 1.3 Who Must File (Income Thresholds) 1.4 Filing Deadlines & Extensions (Form 4868) 1.5 Penalties: Failure to File vs. Failure to Pay 1.6 Sources of Tax Information (W-2s, 1099s, K-1s) 1.7 Preparer Due Diligence Requirements 1.8 Amended Returns (Form 1040-X)

2 Part 1, Chapter 2: Filing Status & Dependents

2.1 Single & Married Filing Jointly 2.2 Married Filing Separately 2.3 Head of Household Requirements 2.4 Qualifying Surviving Spouse 2.5 Qualifying Child Test (5 Tests) 2.6 Qualifying Relative Test (4 Tests) 2.7 SSN, ITIN & Residency Status

3 Part 1, Chapter 3: Wages & Employee Compensation

3.1 W-2 Income & Withholding 3.2 Employee vs. Independent Contractor 3.3 1099-NEC, 1099-MISC & 1099-K Reporting 3.4 Fringe Benefits (Taxable vs. Non-Taxable) 3.5 Stock Options (ISO vs. NQSO) 3.6 Special Categories (Clergy, Military, Foreign)

4 Part 1, Chapter 4: Interest, Dividends & Other Income

4.1 Taxable vs. Tax-Exempt Interest 4.2 US Savings Bonds & OID 4.3 Ordinary vs. Qualified Dividends 4.4 Schedule B Requirements 4.5 Rental & Royalty Income Basics 4.6 Alimony, Gambling & Other Income 4.7 Cancelled Debt & Form 1099-C 4.8 Net Operating Loss (NOL)

5 Part 1, Chapter 5: Capital Gains & Property Transactions

5.1 Capital vs. Non-Capital Assets 5.2 Cost Basis Calculation 5.3 Inherited & Gifted Property Basis 5.4 Short-Term vs. Long-Term Gains 5.5 Capital Gains Tax Rates (0%, 15%, 20%) 5.6 Netting & the $3,000 Loss Limit 5.7 Wash Sales & Related Party Rules 5.8 Sale of Primary Residence (Section 121) 5.9 Installment Sales (Form 6252) 5.10 Like-Kind Exchanges (Section 1031)

6 Part 1, Chapter 6: Adjustments to Income

6.1 Educator Expenses & HSA Contributions 6.2 Self-Employment Tax Deduction 6.3 IRA Contributions (Traditional) 6.4 Student Loan Interest Deduction 6.5 Alimony Paid (Pre-2019 Divorces) 6.6 Other Adjustments & New OBBBA Deductions (Tips, Overtime, Auto Loan, Senior Bonus)

7 Part 1, Chapter 7: Deductions (Standard & Itemized)

7.1 Standard Deduction by Filing Status 7.2 Medical & Dental Expenses (7.5% Floor) 7.3 State & Local Taxes (SALT $40K Cap) 7.4 Mortgage Interest Deduction 7.5 Charitable Contributions 7.6 Casualty & Theft Losses 7.7 QBI Deduction (Section 199A)

8 Part 1, Chapter 8: Tax Calculation & Credits

8.1 Tax Tables & Rate Schedules 8.2 Alternative Minimum Tax (AMT) 8.3 Self-Employment Tax Calculation 8.4 Child Tax Credit & Additional CTC 8.5 Earned Income Tax Credit (EITC) 8.6 Education Credits (AOC & LLC) 8.7 Child & Dependent Care Credit 8.8 Other Credits (Saver's, Premium Tax)

9 Part 1, Chapter 9: Retirement Accounts & Social Security

9.1 Traditional vs. Roth IRA 9.2 401(k), 403(b) & TSP Basics 9.3 SEP-IRA & SIMPLE IRA 9.4 Required Minimum Distributions (RMDs) 9.5 Early Withdrawal Penalties & Exceptions 9.6 Social Security Taxation

10 Part 1, Chapter 10: Specialized Individual Returns

10.1 Estate Tax (Form 706) 10.2 Gift Tax (Form 709) 10.3 Foreign Income (Form 2555) 10.4 FBAR & FATCA Reporting 10.5 Farm Income (Schedule F) 10.6 Disaster Area Rules

11 Part 2, Chapter 11: Business Entity Types

11.1 Overview of Entity Types 11.2 State Law vs. Tax Classification 11.3 Entity Selection: Reasonable Comp & QBI 11.4 Form 8832 & Rev. Proc. 2009-41 11.5 LLC Deep Dive: Spouses & EINs 11.6 Changing Status: The 60-Month Rule

12 Part 2, Chapter 12: Starting a Business

12.1 Hobby vs. Business (Profit Motive) 12.2 Employer Identification Number (EIN) 12.3 Tax Year Selection 12.4 Recordkeeping Requirements 12.5 Statute of Limitations 12.6 Related Party Transactions 12.7 Start-Up Costs, Entity Choice & OBBBA Business Changes (2025)

13 Part 2, Chapter 13: Worker Classification & Payroll

13.1 Employee vs. Independent Contractor 13.2 Common Law Test (Behavioral, Financial, Relationship) 13.3 Statutory Employees & Non-Employees 13.4 Form 941 & Payroll Deposits 13.5 Trust Fund Recovery Penalty 13.6 FUTA & Unemployment Taxes

14 Part 2, Chapter 14: Accounting Methods & Income

14.1 Cash vs. Accrual Method 14.2 Hybrid Methods & Changes 14.3 Inventory & COGS 14.4 Gross Receipts & Income Recognition 14.5 Constructive Receipt 14.6 Form 1099 Reporting Requirements 14.7 §163(j) Business Interest Expense Limitation 14.8 §174 Research & Experimental Expenditures

15 Part 2, Chapter 15: Depreciation & Asset Treatment

15.1 MACRS Basics & Recovery Periods 15.2 Mid-Month, Mid-Quarter, Half-Year Conventions 15.3 Section 179 Expense Deduction 15.4 Bonus Depreciation 15.5 Listed Property Rules 15.6 Amortization of Intangibles 15.7 Depletion 15.8 Disposition of Business Assets

16 Part 2, Chapter 16: Business Deductions

16.1 Ordinary & Necessary Test 16.2 Business Travel Expenses 16.3 Business Meals (50% Limitation) 16.4 Business Use of Vehicle 16.5 Home Office Deduction 16.6 Business Interest Limitation (163(j)) 16.7 Business Bad Debts

17 Part 2, Chapter 17: Business Credits & Fringe Benefits

17.1 General Business Credit Overview 17.2 R&D Credit & Disabled Access Credit 17.3 Small Employer Health Insurance Credit 17.4 Fringe Benefit Rules 17.5 Cafeteria Plans (Section 125) 17.6 Achievement Awards & Other Benefits

18 Part 2, Chapter 18: Sole Proprietorships

18.1 Schedule C Overview 18.2 Calculating Net Profit/Loss 18.3 Self-Employment Tax (Schedule SE) 18.4 Estimated Tax Payments 18.5 Hobby Loss Rules

19 Part 2, Chapter 19: Partnerships

19.1 Partnership Formation 19.2 Partner's Basis Calculation 19.3 Form 1065 Overview 19.4 Schedule K-1 (Partner's Share) 19.5 Guaranteed Payments 19.6 Partnership Distributions 19.7 At-Risk & Passive Activity Rules 19.8 Partnership Termination & Liquidation

20 Part 2, Chapter 20: C Corporations

20.1 Form 1120 Overview 20.2 Corporate Tax Rate (21%) & CAMT 20.3 Accumulated Earnings Tax 20.4 Dividends Received Deduction 20.5 Earnings & Profits (E&P) 20.6 Corporate Distributions, Dividends & Stock Redemptions 20.7 §351 Transfers, §1032, §1202 QSBS & Other Corporate Provisions 20.8 Corporate Liquidation

21 Part 2, Chapter 21: S Corporations

21.1 S Election Requirements (Form 2553) 21.2 Form 1120-S Overview 21.3 Shareholder Basis Calculation 21.4 Reasonable Compensation 21.5 S Corporation Distributions 21.6 Built-In Gains Tax & Termination

22 Part 2, Chapter 22: Specialized Business Returns

22.1 Trusts & Estates (Form 1041) 22.2 Simple vs. Complex Trusts 22.3 Distributable Net Income (DNI) 22.4 Tax-Exempt Organizations (Form 990) 22.5 Retirement Plans (Form 5500) 22.6 Qualified Retirement Plans Overview 22.7 Farm Taxation 22.8 Rental Real Estate Activities

23 Part 3, Chapter 23: Practice Before the IRS

23.1 What is Practice Before the IRS? 23.2 Who Can Practice (Full Rights) 23.3 Limited Practice Rights (AFSP, Unenrolled) 23.4 Special Relationships (Family, Employees) 23.5 PTIN Requirements 23.6 Circular 230 Overview 23.7 Office of Professional Responsibility (OPR)

24 Part 3, Chapter 24: Becoming & Maintaining EA Status

24.1 Two Paths to EA (Exam vs. IRS Experience) 24.2 Application Process (Form 23) 24.3 Background & Compliance Checks 24.4 Renewal Requirements (Form 8554) 24.5 Continuing Education Requirements 24.6 Inactive Status & Termination

25 Part 3, Chapter 25: Practitioner Duties (Circular 230)

25.1 Due Diligence Requirements 25.2 Knowledge of Client's Omission 25.3 Conflict of Interest Rules 25.4 Fee Requirements (Contingent, Unconscionable) 25.5 Advertising & Solicitation Rules 25.6 Tax Return Position Standards 25.7 Written Advice Standards 25.8 Sanctions & Penalties for Violations

26 Part 3, Chapter 26: Power of Attorney & Authorization

26.1 Form 2848 (Power of Attorney) 26.2 CAF (Centralized Authorization File) 26.3 Form 8821 (Tax Information Authorization) 26.4 Third-Party Designee 26.5 Signing Returns for Taxpayers 26.6 Client Confidentiality & Privilege 26.7 Representing Clients in Audits (Examination) 26.8 Appealing IRS Decisions 26.9 Collection Representation

27 Part 3, Chapter 27: Legal Authority & Research

27.1 Hierarchy of Tax Authority 27.2 Internal Revenue Code 27.3 Treasury Regulations 27.4 Revenue Rulings & Procedures 27.5 Court Cases & Precedent 27.6 Statutes of Limitations

28 Part 3, Chapter 28: Specific Representation Issues

28.1 Trust Fund Recovery Penalty (TFRP) 28.2 Innocent Spouse Relief (Form 8857) 28.3 Injured Spouse Allocation (Form 8379) 28.4 Penalty Abatement (FTA & Reasonable Cause) 28.5 Taxpayer Advocate Service (TAS) 28.6 Freedom of Information Act (FOIA)

29 Part 3, Chapter 29: Final Review & Exam Strategy

29.1 Exam Structure & Logistics (2026-2027) 29.2 The "Clock" of Representation (Master Deadlines) 29.3 Ethics vs. Law (Sanctions & Penalties) 29.4 Final Mock Review & Exam Strategy

30 Part 3, Chapter 30: Filing Process & E-File

30.1 E-File Requirements (The "More Than 10 Returns" Rule) 30.2 ERO Responsibilities 30.3 EFIN & Application Process 30.4 Form 8879 (Signature Authorization) 30.5 Record Retention & Data Security (WISP) 30.6 Preparer Penalties (Filing Specific)

28.6 Freedom of Information Act (FOIA)

Key Takeaways Explain This Topic AI

Taxpayers have a right to access their IRS administrative file.

Request is made via letter or FOIA portal (not a specific tax form).

Used to see the auditor's notes, examiner workpapers, and third-party contact logs.

Exemptions: Pre-decisional documents and return selection criteria (DIF scores) are redacted.

Response time: 20 business days (may be extended).

Privacy Act (§552a): Separate but related; allows access to personal records.

Last updated: October 2026

  • Freedom of Information Act (FOIA): Accessing IRS Records
  • Why This Matters for the Exam

FOIA is tested because it's a practical tool for practitioners preparing cases. The exam tests your knowledge of what records can be obtained , what is redacted , and when to use FOIA .

The Legal Framework

Two Laws Govern Access to IRS Records:

  • Law Purpose Governs
  • FOIA (5 USC §552) Public access to government records All federal agency records
  • Privacy Act (5 USC §552a) Individual access to personal records Records about the individual
  • IRC §6103 Confidentiality of tax returns Limits IRS disclosure of taxpayer data

How They Work Together:

IRC §6103 protects taxpayer data from disclosure to third parties .

FOIA allows anyone to request government records (subject to exemptions).

The Privacy Act allows individuals to access their own records held by the government.

For tax purposes, a taxpayer (or authorized representative) uses FOIA to request their administrative file —the IRS's internal records about their case.

What Is the "Administrative File"?

The administrative file includes internal IRS documents related to a taxpayer's case. This can be invaluable for:

Audits: Understanding the examiner's reasoning and evidence.

Appeals: Knowing what the IRS is relying on.

Collections: Seeing how decisions were made.

Litigation: Preparing for Tax Court.

Documents You Can Request:

  • Document Type Description
  • Examiner's Workpapers Notes, calculations, and analysis from the audit
  • Case Activity Record Log of contacts and actions taken
  • Third-Party Contact Log Who the IRS contacted about your case
  • Appeals Case Memo Reasoning behind Appeals decisions
  • Collection Activity Record History of collection actions
  • Correspondence Letters and notices sent by the IRS

What Is Redacted or Exempt?

FOIA has nine exemptions that allow agencies to withhold certain information:

  • Exemption What's Protected IRS Application
  • Exemption 2 Internal personnel rules Administrative procedures
  • Exemption 5 Pre-decisional documents Draft opinions, attorney advice
  • Exemption 7 Law enforcement records DIF scores, selection criteria
  • Exemption 7(A) Pending enforcement Open investigations

Common Redactions in IRS FOIA Responses:

DIF Scores: The Discriminant Function score that triggered the audit selection.

Return Selection Criteria: Why your return was flagged.

Attorney Advice: Legal opinions from IRS counsel.

Draft Documents: Preliminary analyses that weren't finalized.

Key Point: You will get the examiner's workpapers and notes , but not the algorithm that selected your return.

How to Submit a FOIA Request

Step 1: Identify What You Want Be specific. "All records related to my 2022 audit" is better than "everything about me."

Step 2: Choose Submission Method

IRS FOIA Portal: Online submission at IRS.gov.

Written Request: Mail to the IRS Disclosure Office.

Step 3: Include Required Information

Taxpayer name, SSN/EIN, and address.

Specific records requested.

Time period covered.

Signature and date.

Statement: "This request is made under the Freedom of Information Act, 5 USC §552."

Step 4: Pay Fees (If Applicable) FOIA requests may be subject to search and copy fees, but the first 100 pages are often free, and fee waivers are available for hardship.

Timeline for IRS Response

  • Milestone Timeframe
  • Initial Response 20 business days
  • Extension (if needed) Additional 10 business days
  • Complex Requests May take months

If the IRS Denies Your Request: You can appeal the denial to the IRS Office of Appeals (different from the tax Appeals Office) and ultimately to federal court.

When to Use FOIA: Practitioner Strategy

Use FOIA When:

Preparing for an unagreed case going to Appeals.

You want to see what evidence the IRS has.

You need the examiner's notes to challenge findings.

Preparing for Tax Court litigation.

You suspect the IRS made procedural errors.

Don't Rely on FOIA For:

Routine copies of filed returns (use Form 4506-T instead).

Transcripts (use Form 4506-T).

Time-sensitive matters (FOIA takes weeks/months).

FOIA vs. Other Record Requests

  • Request Type Form What You Get Timeline
  • FOIA Letter/Portal Administrative file, workpapers 20+ business days
  • Transcript Request 4506-T Tax return or account transcript 5-10 business days
  • Copy of Return 4506 Actual filed return 75 calendar days
  • CAF Access 2848/8821 Online transcript via e-Services Immediate (once approved)
  • Real-World Scenario

Scenario: An EA is representing a client in an unagreed audit. The client disagrees with the examiner's findings, and the case is going to Appeals. The EA wants to see the examiner's workpapers before the Appeals conference.

What should the EA do? Submit a FOIA request for the administrative file related to the audit.

What will they get? Examiner's notes, calculations, contact log, and correspondence.

What will be redacted? DIF score, selection criteria, any attorney advice.

On the Exam

Question types to practice on FOIA:

  • Purpose Questions: "What is a common reason a practitioner would file a FOIA request?"
  • Redaction Questions: "Which information is typically redacted from a FOIA response?"

The key is to remember: FOIA = Administrative file, workpapers, case notes. DIF scores and selection criteria are redacted.