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Effective Management of IRS Information Document Requests (IDRs)

The Practical Tax Lawyer

In this article, George Hani and Jarrett Jacinto* discuss initiatives launched by the Internal Revenue Service's (IRS's) Large Business & International operating division (LB&I) following a review of its Information Documentation Request (IDR) process. The first initiative was the adoption of "an IDR enforcement process through which recalcitrant taxpayers can be compelled to comply with information or document requests through a summons," Hani and Jacinto wrote. "The second initiative was the revisions to an IRS publication describing the audit process and detailing best practices for both taxpayers and the IRS in the IDR process." Following a review of each initiative, Hani and Jacinto provide some suggested best practices for successfully managing the IDR process.

Reprinted from the Winter 2017 issue of ALI CLE's The Practical Tax Lawyer.

*Former Miller & Chevalier attorney