Microsoft has sued the IRS in relation to a Freedom of Information Act request.

The company wants information related to an IRS investigation into its tax records as it conducts an audit. The audit focuses on a fee charged between Microsoft’s subsidiaries, or transfer pricing, used between 2004 and 2009.

Specifically, the company wants details on a contract and proposals related to law firm Quinn Emanuel Urquhart & Sullivan LLP. Microsoft found out that the IRS entered into a contract with it for legal services related to the audit.

Microsoft filed a Freedom of Information Act request a couple months ago, and the Internal Revenue Service has so far not made good on it, though it requested an extension until December 9, which Microsoft says is a violation of the Administrative Procedure Act.

Here’s the filing (via Electronista):

As Reuters points out, the IRS has also looked at Amazon over transfer pricing.

Microsoft sent us the following statement:

“Government agencies, funded by citizens, have an obligation of transparency under the Freedom of Information Act. The IRS has failed to meet the deadline to respond to a valid FOIA request, and we’re simply asking a Court to ensure that the IRS meets its obligations.”

The IRS isn’t commenting.

The suit (Microsoft Corp vs. Internal Revenue Service, 14-1982) was filed in the U.S. District Court, District of Columbia.

Image: Microsoft CEO Satya Nadella (via Microsoft)