Four days after we posted "2014 LB&I Information Document Request (IDR) Enforcement Process - Ready or Not?," the IRS postponed the effective date to March 3, 2014.
The IRS Large Business and International Division announced that it will be extending the effective date of the enforcement procedures as outlined in the Nov. 4, 2013 LB&I Directive on Information Document Requests Enforcement Process to March 3, 2014, to provide the clarification that is necessary to ensure that the procedures governing IDR issuance and enforcement are easily and clearly understood.
Kudos to the IRS for recognizing that that the implementation of this procedure has issues and taking the time to address those issue by delaying the effective date!
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