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Information Document Requests

New LB&I directive clarifies information document request procedures

New LB&I directive clarifies information document request procedures

IRS’s Large Business and International division (LB&I) has issued an updated directive on the requirements for issuing and enforcing information document requests (IDRs). Among other things, the new directive states that examiners and specialists have discretion, as warranted by the circumstances, to grant an extension to taxpayers who either fail to respond to an IDR […]

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New IRS information document request enforcement procedures delayed

New IRS information document request enforcement procedures delayed

IRS’s Large Business and International Division (LB&I) has indicated that a new IRS enforcement process applicable when taxpayers do not timely respond to an auditor’s information document request (IDR) will be delayed until Mar. 3, 2014.  We previously blogged on the new procedure in “IRS Creates New Information Document Request Enforcement Procedures.” Background. As part […]

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Hand over tax audit information, clock is running – U.S. IRS

Hand over tax audit information, clock is running – U.S. IRS

Hand over tax audit information, clock is running – U.S. IRS.  WASHINGTON (Reuters) – The U.S. Internal Revenue Service audit, already a feared ordeal, will get even sharper teeth in January when the IRS will start setting strict deadlines for delivery of information it wants from companies and wealthy people it is auditing. No such […]

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IRS Creates New Information Document Request Enforcement Procedures

IRS Creates New Information Document Request Enforcement Procedures

IRS’s Large Business and International Division (LB&I) has published guidance that it has provided to its auditors on a new enforcement process that applies when a taxpayer does not timely respond to the auditor’s information document request (IDR). Click here for the text of IRS’s LB&I-04-1113-009, “Large Business and International Directive on Information Document Request […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney