George Clarke, a partner at the law firm Baker & McKenzie LLP, has filed a lawsuit against the Internal Revenue Service (IRS) in a bid to compel the agency to reveal particulars pertaining to their escalated efforts to audit partnerships and other pass-through entities. He filed his records request under the Freedom of Information Act and his motivations for such legal action stem from the agency’s failure to comply with his request, despite Clarke having exhausted all administrative remedies in his bid to access the information. 1
This suit is filed amidst the IRS significantly amplifying its enforcement activities against large partnerships. 2
Clark’s intent is to secure materials that provide information about the IRS’ revised auditing process. This would encompass data pertaining to delinquency letters, summonses, and document requests specific to partnerships. 3