"The examiner will mail initial contact letters listed in the Internal Revenue Manual (IRM) to notify a taxpayer and POA when a return is selected for examination.... After 10 business days have elapsed, the examiner may then initiate contact with the taxpayer or POA by telephone.... The examiner will call the [taxpayer] to discuss the issue being examined and the items being requested on the [Information Document Request (IDR)].... Prior to mailing the IDR, the examiner and the taxpayer should agree on the response date ... If they cannot agree on a response date, the examiner will assign a reasonable response date.... If the taxpayer did not respond or if the response was not complete, the examiner must determine within 5 business days if an extension will be granted.... The first extension may be granted by the examiner.... If the taxpayer did not respond or if the response is still incomplete, the examiner may grant a second extension for up to 15 business days, but only after discussion with the manager and with the manager's approval.... If the information is not received after the second extension, the examiner will begin the Enforcement Process." [Control no. 04-1116-0028, Nov. 21, 2016]

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