The IRS Tax Exempt and Government Entities (TE/GE) division today announced the release of new guidance for use by TE/GE agents on issuing information document requests (IDRs).
The new TE/GE internal guidance [PDF 86 KB] will be effective April 1, 2017, and will be used by agents in issuing IDRs to gather information during an examination. The guidelines under the new IDR process provide the following action steps:
According to an IRS transmittal message, the new process requires the examiners’ managers to be actively involved early in the process and provides that IRS Counsel is prepared to enforce IDRs through the issuance of a summons when necessary.
For more information, contact the Managing Director-in-Charge of KPMG's Washington National Tax Exempt Organizations Tax group:
D. Greg Goller | +1 (703) 286-8391 | email@example.com
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