The Westin New York at Times Square New York, New York
Speaker(s):
Richard J. Sapinski
Sponsor:
New York University School of Professional Studies
Topic:
Freedom of Information Act Requests: Strategic Considerations from Pre-Exam through Litigation
Transparency in its operations and activities is a hallmark of the federal government in general and the tax system in particular. This helps to ensure that development and enforcement of the tax law are transparent and helps to assure taxpayers that it is being uniformly and consistently applied. The Freedom of Information Act (FOIA) is an important tool for taxpayers and their advisors to access that transparency, both in development of the law through FOIA requests for formal and informal guidance background files and in enforcement of the law through FOIA requests for audit and other taxpayer-specific files. This panel discusses strategic considerations around whether and when to make a FOIA request and provides practical insight on how to make and advance those requests through the IRS, the administrative appeal process and in court.
