The IRS has updated FAQs regarding the International Data Exchange Services (IDES) system that allows the IRS to exchange taxpayer information with foreign tax authorities.  The FAQs include new questions and answers addressing data format, transmission of data, and encryption.  The IRS also released Publication 5216, which describes certain technical issues relevant to notifications that foreign financial institutions, direct reporting non-financial foreign entities, and host country tax authorities will receive from the IRS with respect to their FATCA reporting.