Department of the Treasury	Date:
Internal Revenue Service	January 31, 2025
Privacy, Governmental Liaison and Disclosure	Employee name: J. Carrion
GLDS Support Services	Employee ID number:
Stop 93A	1003230699
PO Box 621506	Telephone number:
Atlanta, GA 30362	787-522-1830
Fax number:
David W. Collins DC Tax, LLC 9301 Ocoee Street, 64 Chattanooga, TN 37363	855-203-7004
Case number:
2025-03688
Re: Troy C. Searl

Dear David W. Collins:

This is a final response to your Freedom of Information Act (FOIA) request we received on December 18, 2024.

You asked for a copy of the following records pertaining to your client for tax year 2021:

All documents relating to the IRS determination that additional tax should be assessed to your client, specifically, the tax assessed in the amount of $1,870.00 on

July 8, 2024.

All letters or correspondence issued by IRS personnel related to such examination.

All Statutory Notices of Deficiency (SNODs).

We searched for, and located, 55 pages responsive to your request.

Of the 55 pages located in response to your request, we’re enclosing 55 pages. We’re releasing 54 pages without exemptions and withholding 1 page in part. Redacted portion of the page is marked by the applicable FOIA exemptions which are described below:

We redacted the Discriminant Information Function (DIF) score from the enclosed records. Release of the DIF score would seriously impair IRS assessment, collection, and enforcement proceedings.

FOIA exemption (b)(3), supported by Internal Revenue Code Sections 6103 (b)(2) and (e)(7), exempts this information from release. Disclosure would also reveal law enforcement techniques, procedures, and guidelines protected by FOIA exemption (b)(7)(E).

While reviewing the responsive records and applying FOIA exemptions to withheld records, we considered that there is either a foreseeable harm in releasing withheld information, or the information is prohibited from being released by law.

You also requested a copy of the following:

All Forms 4564 - Information Document Request (IDR), Forms 4549 – Report of Income Tax Examination Changes, and Forms 886-A – Explanation of Items, issued to your client or his representative for tax year 2021.

A search was conducted, and no records were located in response to this portion of your request.

All documents received by the IRS in response to Forms 4564, whether provided by your client or his representative for tax year 2021.

A search was conducted, and no records were located in response to this portion of your request.

If you have questions regarding the processing of your FOIA request, please contact the caseworker assigned to your case at the phone number listed at the top of this letter.

If you are not able to resolve any concerns you may have regarding our response with the caseworker, you have the right to seek dispute resolution services by contacting our FOIA Public Liaisons at 312-292-2929. The FOIA Public Liaison is responsible for assisting in reducing delays, increasing transparency, and assisting in the resolution of disputes with respect to the FOIA.

There is no provision for the FOIA Public Liaison to address non-FOIA concerns such as return filing and other tax-related matters or personnel matters. If you need assistance with tax-related issues, you may call the IRS at 800-829-1040.

You also have the right to contact the Office of Government Information Services (OGIS). The Office of Government Information Services, the Federal FOIA Ombudsman’s office, offers mediation services to help resolve disputes between FOIA requesters and federal agencies. The contact information for OGIS is:

Office of Government Information Services

National Archives and Records Administration

8601 Adelphi Road--OGIS

College Park, MD 20740-6001

202-741-5770

877-684-6448

ogis@nara.gov

ogis.archives.gov

You have the right to file an administrative appeal within 90 days from the date of this letter. By filing an appeal, you preserve your rights under FOIA and give the agency a chance to review and reconsider your request and the agency’s decision. I’ve enclosed Notice 393, Information on an IRS Determination to Withhold Records Exempt from the Freedom of Information Act - 5 U.S.C. 552, to explain your appeal rights.

Your decision to contact the FOIA Public Liaison or OGIS for assistance resolving your dispute does not extend the 90-day period in which you can file an appeal.

Sincerely,

Y. Carvey

Disclosure Manager

Disclosure Office 07

Enclosures (2)

Responsive Documents

Notice 393