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

Reference Cliff Jernigan's eBook Corporate Tax Audit SurvivalCliff Jernigan who authored “Corporate Tax Audit Survival – A View Of The IRS Through Corporate Insider Eyes” states that it is important to know the chain of command at the Internal Revenue Service. What was formerly known as the LMSB is now known as the LB&I which stands for Large Business and International Organization. He recently submitted the revised LB&I Organization Chart as of August 31, 2013 which we want to share with our readers.

TaxConnections Blog Post - IRS Large Business and Int'l Chart

 

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