The federal Internal Revenue Service recently announced changes in two programs affecting certain business taxpayers. The first alters the process by which IRS issues and enforces what it calls “information document requests,” or IDRs, on large businesses under audit. In the future, IRS examiners are to discuss the parameters of an IDR with the business being audited, and make sure that the request is appropriate and appropriately limited. However, if the business doesn’t comply with the IDR timely, the new process also speeds up enforcement actions, and reduces the discretion auditors have in this respect. Some observers anticipate that the change may make IRS audits of large businesses even more contentious than they are now. For more, please visit www.irs.gov, and search for LB&I-04-1113-009. LB&I Directive issued November 4, 2013. The second change affects small businesses and the self-employed under audit. These taxpayers may now take advantage of a program that has previously been available to larger businesses that will enable them to employ alternative dispute resolution measures to settle issues within a couple of months, rather than litigating them over several years. Not all issues are eligible for such treatment, however. For more, go to the site shown above, and look under News & Events for the Fast Track Settlement Program. IRS Information Release 2013-88, issued November 6, 2013.