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Microsoft has sued the Internal Revenue Service for the second time in four months, seeking documents the Redmond company’s lawyers believe may be related to the tax agency’s investigation of its books.

The lawsuit, filed Wednesday in federal court in Seattle, says the tax agency didn’t meet mandatory deadlines in response to four public records requests Microsoft submitted. Those requests, filed in December, sought the terms of a contract between the IRS and law firm Boies Schiller & Flexner, as well as correspondence between IRS officials on regulations governing how the tax agency could deploy outside law firms in its audits, according to the complaint.

A spokesman for the IRS in Seattle didn’t immediately return a call seeking comment.

In November, Microsoft sued the IRS in federal court in Washington D.C. as part of a similar records request, seeking details of a contract signed in May between the IRS and business litigation firm Quinn Emanuel Urquhart & Sullivan.

The IRS is looking over Microsoft’s income tax returns for fiscal years 2004 through 2009, and Quinn Emanuel was hired to provide services related to the audit, Microsoft said in that suit. The lawsuit was dropped in February after the IRS handed over the documents.

The examination of Microsoft’s past tax years is focused on whether the company paid appropriate taxes on the goods and services bought and sold among its international subsidiaries.