Received: from mailer190166.service.govdelivery.com ([208.42.190.166]:42658) by stodi.digitalkingdom.org with esmtp (Exim 4.87) (envelope-from ) id 1c8vKp-0002qo-PJ for secretary@lojban.org; Mon, 21 Nov 2016 12:37:08 -0800 X-VirtualServer: A190B4, mailer190166.service.govdelivery.com, 172.25.0.166 X-VirtualServerGroup: A190B4 X-MailingID: 17110656::20161121.66613421::1001::MDB-PRD-BUL-20161121.66613421::secretary@lojban.org::95220_0 X-SMHeaderMap: mid="X-MailingID" X-Destination-ID: secretary@lojban.org X-SMFBL: c2VjcmV0YXJ5QGxvamJhbi5vcmc= DKIM-Signature: v=1; a=rsa-sha1; c=relaxed/relaxed; d=service.govdelivery.com; s=13q2; i=@service.govdelivery.com; h=Content-Transfer-Encoding:Content-Type:x-subscriber: X-Accountcode:Errors-To:Reply-To:MIME-Version:Message-ID: X-ReportingKey:Subject:Date:To:From; bh=PKi6Fn1Fx8HJjp7jxMWEiLEt n+U=; b=rEjwBfKkXIOrda6P9sYzMtUGAu/fx52mmLiyKO5DgaHh0rziCDypXqSB enLkrFhhXS9e9XdXQDkHTTsFIey3RoEUmyItcNgLUp5XyFF4i2psumzbu3zJWkFJ BqarzGDfv1RAQvtaidDHKlBIbil8uPs/mGGPe68B2dQofoTBtfE9gQYvIqfs6ITo LrR0Cu4iCsfDo3uistMxcKzjZfUakuKkMrqi2B2nrD8YZ306JiWkkMfbg12pCK2A 5LWsLrkDVjJdb6oZ26NjC1NUK+dHVVEqMmriujT/e7NnvRjqtUJMRKWMYOCC4Bvl 6qV8LHSCs57a6Basd/lRjRZBylpevA== Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_18A_EB21_3DF802D5.7240C41C" x-subscriber: 3.iFa5B5HCCSL0YSEuKH+yB3ve8rT5nGiKZrL7/yJEmnu+pLuDPksXiQ7tpNeg9PJ7GfHpoClsPoWLqGDAYWmqss+0rwa7iHXINjVGFVE+iQQUWEuA46Odu1XBK9+gV6YEB/9IOdCEzhb2vrS/+/okrQ== X-Accountcode: USIRS Errors-To: messages@service.govdelivery.com Reply-To: irs@service.govdelivery.com MIME-Version: 1.0 Message-ID: <17110656.95220@service.govdelivery.com> X-ReportingKey: LJJJ2EWJK2ABCSJJDGEUJJ::secretary@lojban.org::secretary@lojban.org Subject: =?US-ASCII?Q?TE/GE_Announces_New_Information_D?= =?US-ASCII?Q?ocument_Request_Management_Process?= Date: Mon, 21 Nov 2016 14:36:18 -0600 To: secretary@lojban.org From: "=?US-ASCII?Q?Internal_Revenue_Service_(IRS)?=" X-Spam-Score: -4.9 (----) X-Spam_score: -4.9 X-Spam_score_int: -48 X-Spam_bar: ---- ------=_NextPart_18A_EB21_3DF802D5.7240C41C Content-Type: text/plain; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable Having trouble viewing this email? View it as a Web page [ https://conten= t.govdelivery.com/accounts/USIRS/bulletins/174264c ]. Bookmark and Share [ https://content.govdelivery.com/accounts/USIRS/bulle= tins/174264c?reqfrom=3Dshare ] IRS.gov Banner=20 Tax Exempt Government Entities November 21, 2016=20 =20 Useful Links: TE/GE at a Glance [ https://www.irs.gov/Government-Entities/Tax-Exempt-&-= Government-Entities-Division-At-a-Glance ] TE/GE contacts [ https://www.irs.gov/Government-Entities/Tax-Exempt-&-Gov= ernment-Entities-Division-At-a-Glance ] Exempt Organizations [ https://www.irs.gov/Charities-&-Non-Profits ] Retirement Plans [ https://www.irs.gov/Retirement-Plans ] Federal State & Local Governments [ https://www.irs.gov/Government-Entiti= es/Federal,-State-&-Local-Governments ] Tax Exempt Bonds [ https://www.irs.gov/Tax-Exempt-Bonds ] Indian Tribal Governments [ https://www.irs.gov/Government-Entities/India= n-Tribal-Governments ] ________________________________________________________________________ IRS Resources Compliance & Enforcement [ http://www.irs.gov/compliance/index.html ] Contact My Local Office [ http://www.irs.gov/localcontacts/index.html ] Filing Options [ https://www.irs.gov/Filing ] Forms & Pubs [ http://www.irs.gov/formspubs/index.html ] Frequently Asked Questions [ https://www.irs.gov/Filing ] News [ http://www.irs.gov/newsroom/index.html ] Taxpayer Advocacy [ http://www.irs.gov/advocate/index.html ] Where to File [ http://www.irs.gov/file/index.html ] ________________________________________________________________________ =20 *TE/GE Announces New Information Document Request Management Process* The Tax Exempt and Government Entities Division of the Internal Revenue S= ervice has issued new internal guidance [ https://www.irs.gov/pub/foia/ig= /spder/tege-04-1116-0028.pdf ] for its agents on issuing information docu= ment requests (IDRs). The IRS issues IDRs to gather information during an= examination. The new process will go into effect on April 1, 2017. Prior= to its implementation, TE/GE will provide training to its agents on the = new process.=20 Under the new process:=20 *=20 Taxpayers will be involved in the IDR process.=20 *=20 Examiners will discuss the issue being examined and the information neede= d with the taxpayer prior to issuing an IDR. *=20 Examiners will ensure that the IDR clearly states the issue and the relev= ant information they are requesting.=20 *=20 If the taxpayer does not timely provide the information requested in the = IDR by the agreed upon date, including extensions, the examiner will issu= e a delinquency notice.=20 *=20 If the taxpayer fails to respond to the delinquency notice or provides an= incomplete response, the examiner will issue a pre-summons notice to adv= ise the taxpayer that the IRS will issue a summons unless the missing ite= ms are fully provided.=20 *=20 A summons will be issued if the taxpayer fails to provide a complete resp= onse to the pre-summons letter by its response due date. The new process requires the examiners=E2=80=99 managers to be actively i= nvolved early in the process and ensures that IRS Counsel is prepared to = enforce IDRs through the issuance of a summons when necessary. Throughout= this process, the IRS will respect taxpayer rights=E2=80=8E and the chan= ges will reflect the agency's commitment to the Taxpayer Bill of Rights [= https://www.irs.gov/taxpayer-bill-of-rights ]. The updated process will: *=20 Provide for open and meaningful communication between the IRS and taxpaye= rs. *=20 Reduce taxpayer burden and provide consistent treatment of taxpayers. *=20 Allow the IRS to secure more complete and timely responses to IDRs. *=20 Provide consistent timelines for IRS agents to review IDR responses. *=20 Promote timely issue resolution. ________________________________________________________________________ This message was distributed automatically from the mailing list Tax Exem= pt & Government Entities Updates.=C2=A0*Please Do Not Reply To This Messa= ge*. =20 ________________________________________________________________________ Update your subscriptions, modify your password or email address, or stop= subscriptions at any time on your Subscriber Preferences Page [ https://= public.govdelivery.com/accounts/USIRS/subscriber/new?preferences=3Dtrue ]= . You will need to use your email address to log in. If you have question= s or problems with the subscription service, please contact subscriberhel= p.govdelivery.com [ https://subscriberhelp.govdelivery.com/ ]. This service is provided to you at no charge by the Internal Revenue Serv= ice (IRS) [ https://www.irs.gov/ ]. ________________________________________________________________________ This email was sent to secretary@lojban.org by: Internal Revenue Service = (IRS) =C2=B7 Internal Revenue Service =C2=B7 1111 Constitution Ave. N.W. = =C2=B7 Washington DC 20535 Powered by GovDelivery [ http://www.govdeliver= y.com/portals/powered-by ] =0A ------=_NextPart_18A_EB21_3DF802D5.7240C41C Content-Type: text/html; charset="UTF-8" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = TE/GE Announces New Information Document Request Management Pr= ocess =20

Having trouble viewing this email? View it as a Web page.

3D"Book=

=
Tax Exempt Government Entities November 21, 2016

Useful Links:

TE/G= E at a Glance

TE/G= E contacts

Exempt Organizations

Retirement Plans

Federal State & Loc= al Governments

Tax Exempt Bonds

Indian Tribal Governments

IRS Resources

Compliance & Enforcement

Contact My Local Office

Filing Options

Forms & Pubs

Frequently Asked Questions

News

Taxpayer Advocacy

Where to File

TE/GE Announces = New Information Document Request Management Process

The Tax Exempt and Gover= nment Entities Division of the Internal Revenue Service has issued new internal guidance for its agents on issuing information document requests (IDRs).= The IRS issues IDRs to gather information during an examination. The new= process will go into effect on April 1, 2017. Prior to its implementatio= n, TE/GE will provide training to its agents on the new process. <= /p>

Under the new process: <= /span>

  1. Taxpayers will be involved in the IDR proces= s.

  2. Examiners will discuss the issue bein= g examined and the information needed with the taxpayer prior to issuing = an IDR.

  3. Examiners will ensure that the IDR cl= early states the issue and the relevant information they are requesting. =

  4. If the taxpayer does not timely provi= de the information requested in the IDR by the agreed upon date, includin= g extensions, the examiner will issue a delinquency notice.

  5. If the taxpayer fails to respond to t= he delinquency notice or provides an incomplete response, the examiner wi= ll issue a pre-summons notice to advise the taxpayer that the IRS will is= sue a summons unless the missing items are fully provided.

  6. A summons will be issued if the taxpa= yer fails to provide a complete response to the pre-summons letter by its= response due date.

The new process = requires the examiners=E2=80=99 managers to be actively involved early in= the process and ensures that IRS Counsel is prepared to enforce IDRs thr= ough the issuance of a summons when necessary. Throughout this process, t= he IRS will respect taxpayer rights=E2=80=8E and the changes will reflect= the agency's commitment to the T= axpayer Bill of Rights.

The updated proces= s will:

  • Provide for open and meaningful communicatio= n between the IRS and taxpayers.

  • Reduce taxpayer burden and provide co= nsistent treatment of taxpayers.

  • Allow the IRS to secure more complete= and timely responses to IDRs.

  • Provide consistent timelines for IRS = agents to review IDR responses.

  • Promote timely i= ssue resolution.

This message was distributed automatically from= the mailing list Tax Exempt & Government Entities Updates.=C2=A0Please Do Not Reply To This Message.
=20

Update your subscriptions, modify your p= assword or email address, or stop subscriptions at any time on your Subscriber Preferences Pag= e. You will need to use your email address to log in. If you have que= stions or problems with the subscription service, please contact subscriberhelp.govdelivery.com.

This service is provided to you at no ch= arge by the Internal Revenue Service (IRS).

This email was sent to secretary@lojban.org by: Internal Revenue Se= rvice (IRS) =C2=B7 Internal Revenue Service =C2=B7 1111 Constitution Ave.= N.W. =C2=B7 Washington DC 20535
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