On June 18, 2013, the Acting LB&I Commissioner issued a directive (LB&I Control No: LB&I-04-0613-004) to LB&I employees announcing that for all IDRs issued after June 30, 2013:

The examiner must identify and state the issue that has led the examiner to request the information included in the lDR.

The examiner must discuss the lDR with the taxpayer in advance of issuing it, and Both parties must discuss and determine a reasonable timeframe for response. Read More