KPMG report - Increase in delinquent IDRs under new IRS policy, possible increase in IRS summons activity 

October 21:  Taxpayers soon will be faced with a more rigorous policy for enforcing delinquent information document requests (IDRs) by the IRS’s Large Business & International Division.

As a result of this new policy, it is possible that the number of delinquent IDRs will increase, and that the IRS might issue and attempt to enforce a greater number of summonses.


In a related matter, a federal district court addressed what type of taxpayer information might (and might not) be produced in response to an IRS summons. A KPMG report reviews the court’s decision and considers what it might mean for taxpayers.


Read an October 2013 report [PDF 235 KB] prepared by KPMG LLP: KPMG What’s News in Tax: Taxpayer Information Protected by Work Product and Attorney-Client Privileges, Not Policy of Restraint




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