Form 2848 marked only “FOIA” is limited or invalid depending on who signs the request

Plain-English summary

Chief Counsel distinguished two situations involving a Freedom of Information Act request and a Form 2848 that describes the tax matter only as “FOIA.” If the taxpayer signs the FOIA request, the request and power of attorney should be accepted, but authority is limited to the documents described in that request. If only the representative signs the FOIA request, the request is invalid when the Form 2848 says only “FOIA.” The taxpayer must personally describe what the representative may inspect, either in a taxpayer-signed FOIA request or in the taxpayer-signed Form 2848.

Ruling snapshot

• Question: Is a Form 2848 that identifies the covered matter only as “FOIA” sufficient for a records request?
• Outcome: Advice given.
• Key authorities: Freedom of Information Act; Form 2848.

Full text (IRS public release)

ID: CCA_2016033010145832
UILC: 9999.92-01

Number: 201621011
Release Date: 5/20/2016
From:
Sent: Wednesday, March 30, 2016 10:14:58 AM
To:
Cc:

Bcc:
Subject: FOIA requests with 2848

---------- – following up on our earlier conversation --

Where a FOIA request is signed by a taxpayer, an attached 2848 that simply notes “FOIA” in the space designated for a description of the tax matters to which it applies, should be treated as a valid request/2848 but only for the documents described in the request.

If you receive a FOIA request signed by a POA with a 2848 that simply notes “FOIA” for the tax matters, this request should be rejected as invalid. The taxpayer is the one that needs to describe what the representative is authorized to see – either in a FOIA request (signed by the taxpayer) or in the body of the 2848, which, of course, is also signed by the taxpayer.