7.15.a Txmod - Exhibit 3

• Jurisdiction: United States

a. In general

In some cases it will be necessary to obtain more than just the taxpayers transcripts. In order to solve various mysteries and verify important information it may be necessary to obtain the taxpayer's files held by the taxing entity.

For the taxpayer's IRS files there are basically three statutory schemes that provide ways to obtain the files. These are the Freedom of Information Act (FOIA),¹¹¹⁶ the Privacy Act,¹¹¹⁷ and IRC § 6103 et seq., "Confidentiality and disclosure of returns and return information."

The Freedom of Information Act ("FOIA") is a quite simple way to obtain a copy of the taxpayer's files and documents held by the IRS.¹¹¹⁸ This is ordinarily accomplished with a letter and a copy of the power of attorney. The fundamental purpose of the FOIA is to

provide citizens a method to obtain general information and documents from the U.S...