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Credits

Sponsored by Lorman Education
Product ID: 409857EAU
 
Credit & Course Provided by:

IRS Information Document Requests and Summonses

OnDemand Webinar (90 minutes)

Gain a better understanding of the IRS Information Document Requests and summons process, as well as strategies for responding to IDRs and IRS summonses.

When the IRS begins an examination of the taxpayer, there are two tools that the IRS typically uses to obtain information - Information Document Requests (IDRs) and summonses. This course will provide a nuts and bolts overview of both IDRs and summonses, including an explanation of how both IDRs and summonses fit into the examination process. The material will also identify strategic considerations and provide best practices for responding to IRS information requests. Gain a working knowledge of both IDRs and summonses and strategic considerations that go into responding to those requests.

Authors

George Hani, Miller & Chevalier Chartered Samuel Lapin, Miller & Chevalier Chartered

Agenda

Overview of Information Document Requests (IDRs)

• IRS Examination and Enforcement Authority

• Requirements for IRS Issuance of an IDR

• Requirements, Timeline, and Process for Taxpayer Response to an IDR

Effectively Responding to IDRs

• What Resources Are Available for Taxpayers to Formulate a Strategy for Responding to IDRs?

• Best Practices for Responding to IDRs

• How to Address Sensitive IDRs Including Requests for Acknowledgment of Facts

Basics of Summonses

• Requirements for Legally Sufficient Summonses

• Nuts and Bolts for Responding to Summonses

• Answering Common Questions Relating to Summonses