George Hani was quoted regarding the Internal Revenue Service's (IRS) revisions to its information document request (IDR) procedures. The revised procedures, announced in a Large Business & International Division (LB&I) directive, give agents up to a 15-day extension from the original due date, Hani said. According to LB&I counsel, the original requirement that IRS agents issue a delinquency notice within 10 days of the IDR deadline was a drafting error. Regarding the start of the 10-day period to issue the delinquency notice, and the required discussions that must occur in that period, the commencement date differs depending on whether the taxpayer provided no response or some response by the due date, Hani said. If the taxpayer provides a response, then the auditor must decide whether the response is complete within the period identified in the IDR, he added.