IRS issues guidance on new IDR enforcement process

November 2013

Overview

On November 4, 2013, the Large Business & International Division (LB&I) of the Internal Revenue Service (IRS) issued a directive (LB&I-04-1113-009) (the ‘directive’) that provides guidance on a new information document request (IDR) enforcement process that is effective on January 2, 2014.  According to the directive, the new procedures are designed to make the IDR process as efficient and transparent as possible by improving the ability of the IRS to gather information timely and reducing the need to enforce IDRs through summonses.

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