The Tax Exempt and Government Entities Division of the Internal Revenue Service has issued new internal guidance for its agents on issuing information document requests (IDRs). The IRS issues IDRs to gather information during an examination. The new process will go into effect on April 1, 2017. Prior to its implementation, TE/GE will provide training to its agents on the new process.
Four days after we posted “Ready or Not… 2014 LB&I Information Document Request (IDR) Enforcement Process“, the Internal Revenue Service postponed the effective date to March 3, 2014.
The IRS Large Business and International (LB&I) Division announced that it will be extending the effective date of the enforcement procedures as outlined in the November 4, 2013 LB&I Directive on Information Document Requests Enforcement Process to March 3, 2014, to provide the clarification that is necessary to ensure that the procedures governing IDR issuance and enforcement are easily and clearly understood.
Kudos to the IRS for recognizing that the implementation of this procedure has issues Read More
We had previous posted Are Your Ready For The IRS’ New Rigid IDR Enforcement Procedures? regarding that 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:
1. The examiner must identify and state the issue that has led the examiner to request the information included in the lDR.
2. The examiner must discuss the IDR with the taxpayer in advance of issuing it, and both parties must discuss and determine a reasonable timeframe for response.
3. When all of these steps are followed, the expected outcome is that the lDR process will Read More
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