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.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on March 29, 2022.
Call 1-866-352-9540 for further credit information.
- AK CLE 1.5
- Alaska attorneys may receive 1.5 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
- AL CLE 1.5
- This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.5 hours credit.
- AR CLE 1.5
- This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
- Arizona CLE 1.5
- The Arizona State Bar does not pre-approve or pre-certify MCLE programs. However, records of this program and attendance will be maintained by Lorman Education Services for auditing purposes. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.5
- Lorman Education Services is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
- CT CLE 1.5
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
- GA CLE 1.5
- This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hours.
- MO CLE 1.8
- This course qualifies for self-study CLE credit in Missouri.
- ND CLE 1.5
- North Dakota CLE policy does not allow for pre-approval of any self-study courses. This course may qualify for up to 1.5 hours of CLE credit.
- NH MCLE 1.5
- NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this Ondemand course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 90 Minutes.
- NM CLE 1.5
- This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.5 hours of credit.
- NV CLE 1.5
- This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
- RI CLE 1.5
- This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.5 hours of CLE credit.
- VT CLE 1.5
- This self-study program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hour(s) of CLE credit. Please note: Attorneys may only claim 12 credits per compliance period in this format. This course is considered "Non-Moderated Programming without Interactivity".
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
George Hani
Miller & Chevalier Chartered
- Vice Chair of the Tax Department at Miller & Chevalier Chartered
- Practice concentrates on the resolution of tax controversies at the administrative level, with a particular focus on tax accounting issues
- Conducts regular seminars and workshops on administrative practice and procedure and tax accounting issues
- Former chair, ABA Taxation Section, Administrative Practice Committee; former chair, Taxation Section, District of Columbia Bar; former chair, Tax Audits and Litigation Committee, Taxation Section, District of Columbia Bar
- Chambers USA: Tax Controversy (national), 2016 - 2021; Chambers USA: Tax (District of Columbia), 2016 - 2018; International Tax Review: Tax Controversy Leaders (U.S.), 2015, 2017; Legal 500: Tax: International Tax, 2016 - 2019; Legal 500: Tax: Contentious, 2016 - 2021; Legal 500: Tax: Non-Contentious, 2017 - 2019; Washington’s Top Lawyers: Tax (Washingtonian Magazine), 2015 – 2018; 2020
- J.D. degree, magna cum laude, The Catholic University of America, Columbus School of Law; Ed.M. degree, Harvard University; B.A. degree, Duke University
- Can be contacted at 202-626-5953 or [email protected]
Samuel Lapin
Miller & Chevalier Chartered
- Counsel in the Tax Department at Miller & Chevalier Chartered
- Practice concentrates on tax controversy and litigation matters
- Experience in representing clients during IRS audits and before the IRS Independent Office of Appeals on a variety of issues, including the R&D credit, partnership basis adjustments, management fee waivers, charitable contributions, and collection and penalty issues
- Assists clients with international tax planning and tax policy matters
- Active member of the ABA Tax Section and the DC Bar Tax Community and former Law Clerk to Judge Cary Douglas Pugh on the U.S. Tax Court
- Recognized by The Best Lawyers in America for Litigation and Controversy - Tax (Ones to Watch) and Tax Law (Ones to Watch)
- Conducts regular seminars and workshops on administrative practice and procedure and tax controversy issues
- J.D. degree, cum laude, Temple University Beasley School of Law; B.A. degree, University of Pittsburgh
- Can be contacted at 202-626-5807 or [email protected]
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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