An IRS Information Document Request, issued on Form 4564, is the examiner's written list of records and explanations needed during an audit. How you answer it shapes the rest of the examination. A careful, on-time response keeps the audit focused, while a late or over-broad one can widen it.
If an IDR has arrived and the due date is close, call (415) 754-0115 to schedule your free consultation, or reach us through the contact page, and we can talk through the requests before anything goes back to the IRS.
What an IRS Information Document Request contains
Each Form 4564 identifies the taxpayer, the tax periods under review, the examiner, a numbered list of items requested, and a response date. Requests can range from simple, such as bank statements for a specific account, to open-ended, such as all documents supporting a deduction. Examiners commonly issue several IDRs over the life of an audit, with later ones following up on what earlier answers showed.
Typical requests in an individual or small business audit
- Bank and credit card statements for business and personal accounts.
- General ledger, profit and loss statements, and the workpapers used to prepare the return.
- Receipts, invoices and mileage logs supporting specific expenses.
- Loan documents, closing statements, or records of asset purchases and sales.
- Written answers to questions about how the business operates.
Reading the request before you answer
The single most useful habit is to read each item slowly and answer exactly what it asks. If an item requests receipts for travel expenses in one year, the answer is those receipts for that year, not every receipt you own.
Clarify vague or broad items
If an item is unclear or would sweep in years of records, ask the examiner to clarify or narrow it. Examiners generally prefer a clear, complete answer to a narrower request over a box of loosely related paperwork. Confirm any agreed narrowing in writing.
Do not create records after the fact
Reconstructing missing information is sometimes appropriate, for example rebuilding a mileage log from calendars and client files. But anything reconstructed should be labeled as such, with an explanation of how it was prepared. Presenting a reconstruction as an original record is a serious problem that can turn a civil audit into something worse.
Organizing a response the examiner can use
- Answer each numbered item separately and in order, referencing the item number.
- Number or label pages so both sides can cite them later.
- Include a short cover letter listing what is enclosed and noting anything still being gathered.
- Keep an exact copy of everything you send.
- Explain context where numbers alone could mislead, such as transfers between your own accounts that look like income.
Bank deposits deserve particular attention. Examiners often compare total deposits with reported income, and unexplained deposits can be treated as unreported income. Loans, gifts, refunds and transfers between accounts should be identified with supporting documents.
Deadlines, extensions and what happens if you miss one
The response date on the IDR is set by the examiner. If you need more time, ask before the date passes and propose a realistic new date. Missing deadlines without communication tends to escalate matters. Depending on the type of examination, the IRS may follow up with a delinquency notice, then a pre-summons letter, and ultimately an administrative summons that legally compels records or testimony. An examiner may also close the audit and propose adjustments based on what is in the file, which usually means disallowing anything you have not supported.
When the records simply do not exist
Sometimes a requested record was never kept or has been lost. Say so plainly, explain why, and offer the best substitute available, such as bank records in place of a missing receipt or a statement from a vendor. Under certain circumstances, courts and the IRS accept reasonable estimates for some expenses when the taxpayer can show a basis for them, but strict documentation rules apply to items such as travel, vehicle and gift expenses.
Where an examiner cannot get records from you, the IRS can also contact third parties such as banks or customers, generally after giving advance notice. A timely response often avoids that.
Where IDRs fit in the audit and the help available
IDRs show up in both office and field examinations. Our guides on the IRS office audit and the IRS field audit explain the broader process. The answers you give become the record the examiner relies on, and later the record Appeals reviews if you disagree with the result.
The Somal Law Firm represents individuals and small businesses in IRS audits throughout Pleasanton, the Tri-Valley, and Alameda and Contra Costa Counties. Attorney Bob Somal can review each IDR, discuss scope with the examiner, prepare organized responses, and keep communication in one place so you are not answering questions on the fly. Read more about our tax audits and appeals practice.
Frequently asked questions
Do I have to answer every item on an IDR?
You should respond to every item, even if the response is that a record does not exist or is still being located. Leaving items blank invites follow-up notices and can lead the examiner to assume the worst.
Can I send original documents?
It is generally better to send copies and keep the originals. If the examiner needs to see an original, arrange to show it rather than mail it.
Can I answer an IDR with a written explanation instead of documents?
Some items ask for explanations, and a clear written answer is appropriate there. Where an item asks for records, an explanation usually supplements them rather than replacing them.
Should I talk to the examiner directly about an IDR?
You may. Many taxpayers prefer to have a representative handle those conversations so that answers are consistent with the documents and stay within the scope of the request.
Each IDR is a chance to keep the audit narrow and accurate. Call (415) 754-0115 to schedule your free consultation with The Somal Law Firm, or send a message through the contact page. Bring every IDR you have received and the responses already sent, and we will help you plan the next one.
Attorney Advertising. This article is general legal information for Bay Area residents, not legal advice, and does not create an attorney–client relationship. Every situation is different — please consult a licensed attorney about your specific circumstances.