New IDR Directive is More Flexible but Concerns Remain for Taxpayers

Overview


Jean Pawlow called the new IRS directive on information document requests (IDR) an improvement that addresses the consequences of an incomplete response. “Because the completeness determination is generally not made until after the IDR due date, it was unclear under the original directive whether [the IRS] was required to issue a delinquency notice without first discussing the deemed incomplete response with the taxpayer and providing the taxpayer with the opportunity to address any alleged defect in the response,” Ms. Pawlow explained, adding that the new clarification “should be welcome guidance.”