Today, the IRS Tax Exempt and Government Entities Division (TE/GE) issued new internal guidance for its agents on issuing information document requests (IDRs). The new procedure requires the examiner to issue a delinquency notice if the taxpayer does not provide, in a timely manner, the information requested in the IDR. If the taxpayer fails to respond to the delinquency notice, the examiner will issue a pre-summons notice followed by a summons if a complete response is not received.
In addition, TE/GE issued a memorandum to identify the aspects of the IDR process that are not mandatory but are suggested as best practices for examiners to make the process more effective. These best practices included issuing the initial IDR and the initial contact letter simultaneously, preparing a separate IDR for each issue, and following up with the taxpayer two to three business days prior to the IDR response due date.