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ARTICLE · 19 NOVEMBER 2013

The Other Shoe Drops

McDermott Will & Emery
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On November 4, 2013, the Internal Revenue Service (IRS) Large Business and International Division released a much anticipated directive on its new Information Document Request enforcement process. Scheduled to take effect in January 2014, the IRS is contemplating increased use of summonses.

United StatesTax
Jean Pawlow
Jean Pawlow
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On November 4, 2013, the Internal Revenue Service (IRS) Large Business and International Division released a much anticipated directive on its new Information Document Request enforcement process.  Scheduled to take effect in January 2014, the IRS is contemplating increased use of summonses.

On November 4, 2013, the Internal Revenue Service (IRS) Large Business and International (LB&I) Division released much anticipated guidance on its new Information Document Request (IDR) enforcement process.  Under the new requirements, the IRS will work closely with the taxpayer to establish mutually acceptable deadlines for responses to issue-focused IDRs.  If the taxpayer fails to meet those deadlines, however, the IRS will follow a strict three-tier process for enforcement, without exception.

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