Trick or treat: Taxpayers receive delinquency notices under not-yet- final IDR enforcement procedures
Washington National Tax Services
The Large Business & International Division (LB&I) of the Internal Revenue Service has indicated that it is revamping the audit process, a key element of which will be a new Information Document Request (IDR) enforcement process that is expected to officially go into effect on January 1, 2014. LB&I employees completed mandatory training on the new procedures on September 30, 2013. Although issuance of a public directive on the new procedures has been delayed, we understand some examination teams are already attempting to use the new process. The new procedures significantly reduce the examination team’s discretion in extending IDR deadlines and introduce a mandatory three-step enforcement process characterized by tight deadlines and culminating in the issuance of a summons where IDR deadlines are not met.