Information Document Requests Matter
An Information Document Request—or IDR—is one of the primary tools IRS examination teams use to obtain information.
Before responding, important questions may include:
What issue does the request relate to?
What fact is the examiner trying to establish?
Is the requested information available?
Who owns the information internally?
Does clarification need to occur before production?
What does the documentation actually establish?
Document production is also communication.
The objective is to provide appropriate information while maintaining an accurate, organized, and disciplined administrative record.
Examination Support May Include
Depending on the engagement:
- examination strategy;
- IDR review and response planning;
- factual and documentary analysis;
- issue development;
- technical tax research;
- coordination with internal personnel and outside professionals;
- evaluation of proposed adjustments;
- taxpayer conferences;
- examination-risk assessment;
- preparation for administrative resolution or Appeals.
Experience From Inside IRS Examination
GWD's perspective is informed by experience within IRS Large Business & International conducting and coordinating complex federal examinations and supporting examination teams nationally on technical tax matters.
That experience informs a basic principle:
Appeals Strategy Begins During Examination.
The factual and administrative record developed during examination can matter later.
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