Background

An Information Document Request (IDR) is how examiners ask taxpayers for specific documents and explanations during a correspondence, office, or field audit. The IRS issues an IDR when an item on a return needs substantiation or when records are missing or inconsistent (IRS IDR Guidance). In my 15+ years working with clients on audits, IDRs range from single-item requests (e.g., one receipt) to multi-year inquiries for complex entities.

How an IDR Usually Works

  • Read the IDR carefully. The request will list the documents needed, the period covered, and a response date (often 30 days unless a different deadline is stated). If the deadline is unrealistic, you can ask the examiner for more time—document that request in writing.
  • Confirm scope. If the IDR is vague or asks for overly broad records, ask the examiner to narrow the request in writing. This prevents overproduction of irrelevant records.
  • Gather and organize documents. Pull source documents (returns, schedules, receipts, invoices, bank statements, canceled checks, payroll records, contracts, and mileage logs) and reconcile them to the items on the return.
  • Prepare a clear cover letter and index. Explain how each document maps to the IDR line item. Number pages and include an index or table of contents so the examiner can find supporting evidence quickly.
  • Deliver securely and keep proof of delivery. Send via certified mail with return receipt, a tracked courier, or an encrypted portal if the examiner offers one. Retain copies of everything you send.

Real-world Example (Concise)

A client received an IDR requesting business expense receipts. We produced scanned receipts, bank-match worksheets, and a one-page summary tying each receipt back to the tax return line. The examiner closed that issue without further follow-up because the submission was complete and easy to review.

Who Is Affected

Individuals, sole proprietors, partnerships, S corporations, and C corporations can receive IDRs. Small businesses and self-employed taxpayers commonly get IDRs because their records are often spot-checked. If you receive an IDR, treat it as time-sensitive and important—ignoring it can escalate the matter (see IRS Publication 556 on examinations) (IRS Pub 556).

Practical, Professional Tips

  1. Start by logging the IDR details (date received, examiner name, deadline, and scope) in your audit file.
  2. Use a document index and Bates-number pages or filenames for digital submissions. This speeds review and reduces followups.
  3. Limit your production to responsive documents. Redact information that is not requested but that contains sensitive third-party data (but note redactions should not hide responsive facts).
  4. Provide a short cover letter that states what you are enclosing, how it addresses each IDR item, and contact details.
  5. If unsure about legal exposure, involve a CPA or tax attorney early—there are situations where counsel should respond on your behalf.
  6. Keep a complete, dated copy of the response packet for your records and future audits.

What to Include (Common Items)

  • Copies of the tax return and relevant schedules
  • Invoices, receipts, and canceled checks
  • Bank and credit card statements that corroborate transactions
  • Payroll reports, Form 941/940, W-2s, and 1099s, if employment or contractor payments are involved
  • Contracts, lease agreements, and closing statements
  • Mileage logs and employee reimbursement substantiation

Informative Table

Document Type Purpose Typical Timeline
Receipts & invoices Substantiate deductions Typically requested within 30 days unless otherwise specified
Bank statements Verify deposits/disbursements Typically requested within 30 days
Payroll records Support wage and employment tax items As requested in the IDR

Common Mistakes and How to Avoid Them

  • Ignoring the IDR: Never ignore an IDR. Nonresponse can lead to summonses or penalties. See IRS guidance on examinations (IRS Pub 556).
  • Overproducing irrelevant documents: Produce only what’s responsive; ask for clarification if the request is overly broad.
  • Poor organization: A disorganized packet causes delays and follow-up requests. Use an index and short explanatory notes.

Questions You’ll Frequently See

Q: What if I need more time to gather records?
A: Request an extension from the examiner in writing and explain the reason. Most examiners will grant reasonable extensions when asked promptly.

Q: Can I consult a tax professional before responding?
A: Yes. A CPA or tax attorney can help scope the response, prepare protective language, and, if appropriate, communicate with the IRS on your behalf.

Q: If I disagree with the examiner’s request, what are my options?
A: Explain why specific items are not responsive, provide alternatives, and, if necessary, request a conference with the examiner’s manager or seek practitioner assistance.

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Final Checklist (Before You Send)

  • Confirm the packet directly answers each IDR line item.
  • Include an index and page numbering.
  • Redact unrelated sensitive information but keep responsive facts intact.
  • Keep proof of delivery and maintain an exact copy of what you sent.

Professional Disclaimer

This article is educational and does not constitute legal or tax advice. For tailored guidance about an IDR, consult a licensed tax professional or attorney.

Authoritative Sources

In my practice, a clear, indexed submission is often the fastest route to closing an item. Treat the IDR as a project: log it, assign tasks, and deliver a focused packet that answers each request.