[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-280641-105":3,"detail-sidebar-cat-1-en-105":81,"doc-detail-280641-en":127},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","direct-release-request-response-cover-letter-template","Direct Release Request Response - Cover Letter Template","","Direct Release Request Response cover letter template for notifying a requester about access to an “open compliance file” for a specified taxpayer. The template explains that certain examination administrative file records and taxpayer-submitted records may be provided after closing, while other categories of records are excluded. It also states that third-party contacts lists are not included and that released documents are delivered via an enclosed drive with a password sent separately, with possible redactions for privilege or tax administration limits.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/direct-release-request-response-cover-letter-template/280641/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/direct-release-request-response-cover-letter-template/280641.png","ImageObject",442,249,{"name":42,"@type":43},"Fans","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-20","2026-09-16",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",7,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What does the “Direct Release” request cover in an open compliance file?","Question",{"text":63,"@type":64},"It covers certain examination administrative file records and items submitted to the IRS as part of the examination, subject to exclusions and delivery conditions described in the letter.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"Which records are not provided in response to the request?",{"text":68,"@type":64},"Records that have been or will be provided during the examination and records submitted to the IRS by the taxpayer are not provided in response, including listed examples such as returns, correspondence, and certain IRS reports and notices.",{"name":70,"@type":61,"acceptedAnswer":71},"How are documents delivered, and are third-party contact lists included?",{"text":72,"@type":64},"Provided documents are delivered on an enclosed thumb drive/disc with a separate password. A list of third parties contacted is not provided in this response.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},280641,1790667736,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,114,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},17,"Forms",40,"forms",{"id":115,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":116,"slug":117},18,30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":125,"show_sort_weight":4,"slug":126},158,"General","general-158",{"code":4,"msg":82,"data":128},{"doc_id":79,"user_id":129,"nickname":42,"user_avatar":130,"doc_module":22,"category_id":115,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":22,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":4},5909892330395,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","DIRECT RELEASE REQUEST RESPONSE – COVER LETTER TEMPLATE  \nDate:  \nTo:  \nFrom:  \nSubject: Direct Release of Open Compliance File  \nTaxpayer:  \nEIN:  \nTax Year:  \nOn date, you requested a copy of the administrative/exam/audit file on an “open compliance file” for the taxpayer identified above. This type of request is known as a Direct Release Request.  \nYou have received, or will receive upon closing of the examination, certain examination administrative file records. The examination administrative file also contains records submitted to the IRS by the taxpayer. Records that have been, or will be, provided to you in the course of the examination and records submitted by the taxpayer will not be provided in response to your request. Examples of these records include but are not limited to: tax and information returns filed by the taxpayer, correspondence between the taxpayer and the IRS, Information Document Requests and the taxpayer’s responses, Revenue Agent Reports, Examination Reports, Engineering Reports, 60-Day Letters, Summary Reports, Notices of Proposed Adjustment, Notices of Proposed Partnership Adjustment, Notices of Final Partnership Administrative Adjustment, Notices of Final Partnership Adjustment, and appraisals and similar materials relating to any real or personal property.  \nDuring the examination, the IRS advised you of the taxpayer’s right to request a record of third-party contacts. If you made such a request, you have received Letter 3173 from the Third-Party Contact Coordinator. We are not providing a list of third parties contacted in this response.  \nThe following documents from the examination administrative file are provided on the enclosed thumb drive/disc. The password will be sent to you under separate cover.  \n1. Standard Audit Index Number (SAIN) Lead Sheets  \n2. Activity records  \n3. Workpapers  \n4. Notes of meetings and interviews  \n5. [list any released documents not included above]  \nThere may be records not provided or provided in part (redacted) if they are subject to a privilege or if their release would impair tax administration (IRC 6103(e)(7)) .  \nPlease note “Direct Release” is in-place to facilitate taxpayers’ access to their record(s) in the most efficient manner possible and is not intended to be utilized parallel to FOIA – i.e., for the same records. In the event the IRS identifies a request has been submitted through both “Direct Release” and FOIA, for essentially the same record(s), the IRS may not honor future “Direct Release” requests from the requester, the requester’s firm or the taxpayer on whose behalf the request is made for a period of 12 months.","cbCaigFUjaAxzOTf","https://ap.wps.com/l/cbCaigFUjaAxzOTf","pdf",83378,"English","# Direct Release Request Response - Cover Letter Template\n## Request context and scope\n## Provided documents and delivery method\n## Redactions and tax administration limits\n## Use constraints vs FOIA","[{\"question\":\"What does the “Direct Release” request cover in an open compliance file?\",\"answer\":\"It covers certain examination administrative file records and items submitted to the IRS as part of the examination, subject to exclusions and delivery conditions described in the letter.\"},{\"question\":\"Which records are not provided in response to the request?\",\"answer\":\"Records that have been or will be provided during the examination and records submitted to the IRS by the taxpayer are not provided in response, including listed examples such as returns, correspondence, and certain IRS reports and notices.\"},{\"question\":\"How are documents delivered, and are third-party contact lists included?\",\"answer\":\"Provided documents are delivered on an enclosed thumb drive/disc with a separate password. A list of third parties contacted is not provided in this response.\"}]","Direct Release Request Response - Cover Letter Template | PDF",1789553437]