Form 4564 - Information Document Request (IDR)This Information Document Request, Form 4564, containing pro-forma language for soliciting the taxpayer’s acknowledgment of the facts on unagreed issues, will not be followed by a summons. The pro-forma language follows:The purpose of this Acknowledgment of Facts (AOF) Information Document Request (IDR) is to ensure that all relevant facts necessary to arrive at an accurate tax determination have been identified and considered before the Form 5701, Notice of Proposed Adjustment, is issued. Responding to this IDR presents the taxpayer an opportunity to provide additional relevant facts and may lead to the resolution of the issue at the examination level. Another potential benefit of a thorough response to this IDR is preventing a delay in your case should it be returned from Appeals. The presentation of new facts in Appeals generally will require that the case be returned to Examination. Therefore, it is beneficial to ensure that all relevant facts are provided to the LB&I issue team before the Form 5701 is issued. Taxpayers are not prevented from providing additional facts in their written protest or in Appeals, but the expectation is that all relevant facts will be presented during the audit so that LB&I can make an accurate tax determination. While the interpretation of the law or the amount of the proposed adjustment may be unagreed, all relevant facts should be included in the attached draft Form 886-A.Requested ItemsYour response to the facts does not indicate agreement to the issue or any proposed tax adjustmentPlease review the attached draft Form 886-A and respond accordingly in writing to the LB&I issue team by the response date. Also, limit your response to reviewing relevant facts, advising if relevant facts are excluded, and not providing stylistic or editorial changes. Please check the box(es) that apply:☐ The taxpayer agrees that all relevant facts are documented in the attached draft Form 886-A.☐The taxpayer does not agree with specific facts documented in the draft Form 886-A. The taxpayer will identify the specific facts that are in dispute, and will provide documents to support those specific facts by the response date of this IDR that will permit the issue team to make an accurate tax determination.☐ The taxpayer does not agree that all relevant facts are documented in the draft Form 886-A. The taxpayer will identify all omitted relevant facts, will provide the documents upon which the taxpayer relied to support those additional facts that will permit the issue team to make an accurate tax determination, and will provide the additional facts by the response date of this IDR.☐ Other, please explain. Additional InformationThe issue manager has the responsibility to ensure that any additional or disputed facts are appropriately considered and will ensure the response is reviewed timely. Any specific concerns raised will be discussed before a final Form 886-A, Explanation of Items, is prepared.This AOF IDR is not subject to the IDR enforcement process; however, the response or lack of response to the IDR will be referenced as part of the final Form 886-A when the Form 5701, Notice of Proposed Adjustment, is issued. It is the taxpayer’s responsibility to ensure all relevant facts have been identified and presented to support the tax position taken on their return. For additional guidance see IRM 184.108.40.206 and IRM 220.127.116.11.5, Taxpayer Provides New Information. The bottom of the form contains space to enter a due date and check boxes for whether the information requested will be presented at the next appointment or mailed in.The footer of the form contains an area for the requestor to add contact information. It contains boxes for name, title, employee id number, date, office address and telephone number.End description.