{"id":114,"date":"2021-03-02T08:41:58","date_gmt":"2021-03-02T08:41:58","guid":{"rendered":"https:\/\/sacramentotaxlawyers.com\/?page_id=114"},"modified":"2021-06-23T22:22:26","modified_gmt":"2021-06-23T22:22:26","slug":"information-document-request-f","status":"publish","type":"page","link":"https:\/\/sacramentotaxlawyers.com\/irs\/information-document-request-form-4564","title":{"rendered":"Information Document Request (IDR)"},"content":{"rendered":"\n
Receiving an information document request from the IRS may be the first sign of a future audit. Audit defense attorney Jin Kim helps clients comply with IDR’s, avoid summons, and resolve any consequent tax debt. To learn more about your information document request call tax attorney Jin Kim at (916) 299-9913<\/strong> for a free consultation.<\/p>\n\n\n\n An IDR is a document that\u2019s usually included in your initial audit notice. The acronym stands for \u201cInformation Document Request<\/a>\u201d. An IDR will contain a request to bring certain documents or information, which the IRS thinks is in your possession or you\u2019re able to access. Another name for an IDR is Form 4564<\/a>. An IDR will look like this<\/a>, with the list of documents requested found in the \u2018Description of Documents Requested\u2019.<\/p>\n\n\n\n The issuance of an IDR isn\u2019t limited to the initial audit notice. An IRS agent can also issue follow-up IDRs, especially when there are lacking documents or when they haven\u2019t seen everything the first time. Typical documents requested in the IDR are bank statements or checks. Other documents other than these may also be requested, such as electronic documents.<\/p>\n\n\n\n The important thing to remember is that under the eyes of the law, an IDR does not carry any legal force. Unlike summons (which is discussed below), the IRS<\/a> can\u2019t strong-arm you using an IDR to provide the documents requested. The IRS however can also retaliate against you if you refuse to cooperate, such as disallowing a deduction or exemption you claimed on the tax return. The rule of thumb is that if the document is likely harmless, you might as well turn it over. If you think a document can be harmful to you, or if you think the IRS is infringing on your rights by asking for this document, you can seek advice from a seasoned tax professional to discuss your options.<\/p>\n\n\n\n Summons<\/a> is the next step for the IRS if they\u2019re not satisfied by the documents you presented to them. Take note that documents may also be requested orally by the agent during your interview \u2013 he\/she may ask you for some documents which are not included in the IDR. This is usual IRS practice. When the agent isn\u2019t satisfied with the documents you\u2019ve provided, the IRS can issue a summons.<\/p>\n\n\n\n Unlike an IDR, a summons is a legally enforceable order. This means that there will be repercussions if you fail to comply with it, such as fines<\/a> or even jail time. In enforcing the summons, the IRS can even haul you into court, where the judge can order you to provide the documents requested.<\/p>\n\n\n\n Is it possible to fight an IRS summons?<\/strong><\/em> The answer is yes, but it will be difficult. There are only a few, rare instances where a court may strike down IRS summons, such as when the summons might be self-incriminating or when the items being requested are covered by legal privilege. Summons which are too vague or overly burdensome may also be opposed.<\/p>\n\n\n\nWhat\u2019s an IDR?<\/h2>\n\n\n\n
What if I refuse to comply with the IDR?<\/h2>\n\n\n\n
Can the IRS issue summons?<\/h2>\n\n\n\n