IRS IDR guidelines for TE/GE agents | KPMG | US
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New IDR management process for TE/GE agents

New IDR management process for TE/GE agents

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).


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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: 

  • Taxpayers will be involved in the IDR process. 
  • Examiners will discuss the issue being examined and the information needed with the taxpayer prior to issuing an IDR.
  • Examiners will determine that the IDR clearly states the issue and the relevant information being requested. 
  • If the taxpayer does not timely provide the information requested in the IDR by the agreed-upon date, including extensions, the examiner will issue a delinquency notice. 
  • If the taxpayer fails to respond to the delinquency notice or provides an incomplete response, the examiner will issue a pre-summons notice to advise the taxpayer that the IRS will issue a summons unless the missing items are fully provided. 
  • A summons will be issued if the taxpayer fails to provide a complete response to the pre-summons letter by its response due date.

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 |

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