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Every year site owners submit various IRS tax forms to claim the low-income housing tax credit on their tax return. IRS examiners look at the submitted information along with internal IRS information to determine whether to conduct an audit. If an examiner wants to continue with the audit process, the examiner will send a notice by mail. The letter will include a request for information and list documents to be made available for the audit. The request for information is known as an IDR, which stands for Information Document Request. An IDR is issued on IRS Form 4564.
