The IRS Large Business & International (LB&I) Division has announced that it will delay the start date of new and controversial information document request (IDR) procedures until March 3, 2014. The IRS said it needed time to clarify the procedures and incorporate feedback.
The new process was announced in a Nov. 4 directive (LB&I-04-1113-009) and was originally scheduled to go into effect on Jan. 3, with the first delinquency notices on or after Feb. 3. The procedures would provide rigid rules relating to late responses to an IDR that would result in escalating actions, including a delinquency notice, a pre-summons letter and eventually a summons.
The new procedures were unpopular with both taxpayers and many examiners, and the National Treasury Employees Union filed an institutional grievance with the IRS for implementing the new procedures without bargaining on the issue. In addition to delaying the start date for the procedures, the IRS stated that portions of the directive related to enforcement procedures will be revised to make the procedures clearer, and the directive will be reissued.
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