Maloy Says IRS Will Extend Start Date For New IDR Procedures to March 3

The Internal Revenue Service’s Large Business & International Division has extended the start date for its controversial new procedures setting specific deadlines for information document requests in audits, LB&I Commissioner Heather Maloy told Bloomberg BNA in an e-mailed statement.

The enforcement procedures outlined in a Nov. 4, 2013, directive (LB&I-04-1113-09) were originally set to start Jan. 2.

“Portions of the Directive, related to the enforcement procedures, will be revised to make the procedures clearer and the Directive will be re-issued,” Maloy said Feb. 10. Enforcement procedures for the directive won’t be in force until March 3, she ...