25 July 2025

IRS releases memorandum on changes to examination process

The IRS's Large Business and International division (LB&I) has released a memorandum with guidance on eliminating the Acknowledgement of Facts (AOF) Information Document Request (IDR) by 2026. The memorandum also announces additional reviews of requests for Fast Track Settlement and expansion of Accelerated Issue Resolution to large corporate compliance cases. A Tax Alert is forthcoming.

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Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor

Document ID: 2025-1583