### Question
What does formal document request mean?


### Answer
**Formal document request** has the following meaning in *26 U.S.C. § 982*:

> any request (made after the normal request procedures have failed to produce the requested documentation) for the production of foreign-based documentation which is mailed by registered or certified mail to the taxpayer at his last known address and which sets forth—


(A) the time and place for the production of the documentation,


(B) a statement of the reason the documentation previously produced (if any) is not sufficient,


(C) a description of the documentation being sought, and


(D) the consequences to the taxpayer of the failure to produce the documentation described in subparagraph (C)

#### Citation:
  - *26 U.S.C. § 982*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart I-Admissibility of Documentation Maintained in Foreign Countries**

