GETTING YOUR RECORDS FROM THE IRS:

The following lists breaks down by location where you can expect to find IRS records about you.  This information is derived directly from a letter provided to a Citizen by the IRS:

District Office Jurisdiction:

1) Examinations (audits)

a.  Extensive

2) Collection

a.  Liens

b.  Revenue Officer's records

3) Criminal investigations

a.  Case files

Service Center Jurisdiction:

1)  Examinations

a. Simple mail-resolved

2) Collection

a.  Automated notices

3) Criminal investigations

a.  Support records

4) Transcripts of Account

5) Tax Returns

Click here to see a letter on this subject that confirms what we are saying above.

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PROVIDING RECORDS TO THE IRS (e.g. during an examination):

According to the IRS Handbook for Special Agents, the following rules relate to furnishing of books and records of an individual to the IRS:

Section 342.12 Books and Records of an Individual

(1) An individual taxpayer may refuse to exhibit his/her books and records for examination on the ground that compelling him/her to do so might violate his/her right against self-incrimination under the Fifth Amendment and constitute an illegal search and seizure under the Fourth Amendment (Boyd v. U.S.; U.S. v. Vadner).  However, in the absence of such claims, it is not error for a court to charge the jury that it may consider the refusal to produce books and records in determining willfulness. [Louis Smith v. U.S.; Beard v. U.S.; Olsen v. U.S.; Myers v. U.S.].

Click here to view a copy of the page that says the above.