Opportunity to Improve the LB&I Examination Process

LB&I is evaluating several critical aspects of the recently adopted LB&I Examination Process and is seeking input from TEI members to help improve the process.

LB&I has begun publishing Internal Revenue Manual updates

** Update of March 31, 2016

LB&I has begun publishing Internal Revenue Manual updates to incorporate the issue-driven examination process outlined in Publication 5125. We encourage TEI Members to review the updates and send your questions, comments, and concerns to Patrick Evans, TEI’s Chief Tax Counsel, at or (202) 464-8351.

LB&I Rolls Out Revised IDR Process

As you may have recently read in the tax press or heard about at TEI’s Annual Conference, LB&I has redesigned its examination process to increase the efficiency, effectiveness, and transparency of its audits. A central aspect of a tax audit is information gathering, generally through the use of Information Document Requests or IDRs. LB&I executives believe the current IDR management process lacks the rigor necessary to hold taxpayers and examiners accountable for timely and efficient fact gathering.