IRS audit records · Form 4564
Responding to an IRS information document request.
Mr. Powell answers Form 4564 requests for individuals and closely held businesses under examination, and he takes those matters nationwide from 1629 K Street NW, Suite 300 in Washington, DC. Form 4564 is the IRS form used to request documents and information during an examination. A useful response begins with the request, the issue under review, the records that exist, and the date stated by the examiner.
This page addresses document requests in an IRS examination. Procedures vary with the examination division and the facts of the matter.
The examination procedures described on this page were checked on irs.gov on September 4, 2026. The questions and answers below were rewritten on September 10, 2026 from those same sources. The notice in hand controls over this summary.
Read the request before collecting records.
An information document request identifies what the examiner is asking for and when the response is due. The wording matters. The first task is to separate the requested items, identify the tax year and issue connected to each item, and determine where the responsive records are kept.
The IRS Internal Revenue Manual tells examiners to use Form 4564 for requested information and documents. Procedures vary with the examination division and the facts of the matter.
Official source: IRS Form 4564
Official source: Internal Revenue Manual 4.10.2
The response
Build a controlled response.
Preserve the request, cover letter, envelope, and deadline.
Match each requested item to the records that may answer it.
Review the return, prior submissions, and examiner communications for consistency.
Identify missing records, duplicates, unexplained gaps, and material outside the request.
Prepare an organized production and a written response that states what is being provided.
What counsel may do.
Depending on the matter, counsel may review the scope of the request, communicate with the examiner, organize the factual record, review documents before production, prepare written explanations, and address follow-up requests. Representation does not change the taxpayer's duty to provide information the IRS is entitled to examine. It helps define the response and preserve a clear record of what was requested and supplied.
If the response date is a problem.
A request should not go unanswered. The available response depends on the examiner, the examination division, the reason more time is needed, and the posture of the case. Raise a timing or scope issue before the stated date when possible and keep a written record of the communication.
Return to the IRS audit defense page, review IRS Letter 525, or use the IRS Letter Check for a supported notice code.
Questions
Common questions.
What is an IRS information document request?
Form 4564 is the IRS form an examiner uses to request documents and information during an examination, and the Internal Revenue Manual tells examiners to use it for that purpose. The request identifies what the examiner is asking for and states the date the response is due. Procedures vary with the examination division and the facts of the matter. A useful response begins with the request itself, the issue under review, the records that exist, and the date the examiner stated.
How should I respond to Form 4564?
Read the request before collecting records. Separate the requested items, identify the tax year and the issue connected to each item, and determine where the responsive records are kept. Preserve the request, the cover letter, the envelope, and the stated date. Prepare an organized production and a written response that states what is being provided. Representation does not change the taxpayer's duty to provide information the IRS is entitled to examine. It defines the response and preserves a record of what was requested and supplied.
What if the Form 4564 response date is a problem?
A request should not go unanswered. Raise a timing or scope issue with the examiner before the stated date when possible, and keep a written record of the communication. What is available depends on the examiner, the examination division, the reason more time is needed, and the posture of the case. The date printed on the request is the date that controls.
Is an information document request a District of Columbia or Maryland tax request?
No. Form 4564 is a federal IRS examination request, issued by an IRS examiner in a federal examination. A District of Columbia or Maryland tax agency uses its own notices and its own procedures. Federal tax practice before the IRS is governed by Treasury Circular 230, and IRS examination representation by this firm may extend nationwide. Its state-law matters are limited to the District of Columbia and Maryland, where Mr. Powell is admitted.
Send the letter code and the date printed on it.
Tell me what Form 4564 requests, the tax year involved, and the response date shown. Send only a high-level summary.
Schedule an initial consultationRequesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline.
Law Office of Alexander Powell, PLLC. 1629 K Street NW, Suite 300, Washington, DC 20006.