Information

What is the Incomplete File Resolution (IFR) Procedure?

The Incomplete File Resolution (IFR) Procedure is a two step procedure for resolving claims that are failing to proceed to a hearing in the IAP.

In Step 1 of the IFR Procedure, the Case Analysis and Resolution Group (CAR) will work with the claimant or their lawyer to identify and resolve issues preventing the claim from proceeding to a hearing.

If CAR is unable to resolve the issue by working with the claimant or their lawyer, CAR will ask a File Management Adjudicator for assistance. The File Management Adjudicator will work with CAR, the claimant or their lawyer, and other participating parties to resolve the issue preventing the claim from proceeding to a hearing.

If the File Management Adjudicator determines that reasonable efforts to resolve the issue on a consensual basis have been exhausted, the File Management Adjudicator may refer the claim to the “Special Resolution Process”, which is Step 2 of the IFR Procedure.

The Special Resolution Process is a more formal process, where a Special Resolution Adjudicator is empowered to order a hearing, set specific conditions on a claim, or dismiss a claim without a hearing (if he or she determines there is no prospect of the claim proceeding to a hearing within a reasonable amount of time).

At any point in the IFR Procedure, a claim will be returned to the regular IAP process if the issue preventing the claim from proceeding to a hearing is resolved.

What is the Case Analysis and Resolution Group?

The Case Analysis and Resolution Group (CAR) is a unit of the IRS Adjudication Secretariat, which is responsible for administering the Lost Claimant Protocol and the Incomplete File Resolution Procedure, as well as the resolution of Estate Claims and Withdrawn Claims.

What are the objectives of the IFR Procedure?

The Incomplete File Resolution (IFR) Procedure was designed to address claims that are not proceeding to a hearing. The main objective of the IFR Procedure is to help move these claims towards a hearing, where at all possible.

While the IFR Procedure does provide a means of dismissing claims without a hearing, claims will only be dismissed where it has been proven to the satisfaction of the adjudicator that all reasonable efforts to move the claim towards a hearing have been exhausted.

Why are IAP claims referred for IFR?

Claims are referred for Incomplete File Resolution (IFR) when they are failing to proceed to a hearing or have no reasonable possibility of concluding.

Examples of claims that might be referred for IFR include (but are not limited to) claims where:

1. The claimant has died and no estate has come forward;
2. The claimant has become incapacitated;
3. The claimant or their lawyer does not to respond to communications from the IRS Adjudication Secretariat; or
4. The claimant or their lawyer has failed to submit mandatory documents or the request for hearing within a reasonable amount of time.

Do IAP claimants have any recourse if their claims are dismissed by an adjudicator through the IFR Procedure?

Yes. If a claim is dismissed without a hearing through the IFR Procedure, the claimant can apply to the Chief Adjudicator for permission to have his or her claim heard in the IAP.

The claimant’s request for reconsideration must:

1. Be in writing;
2. Be filed by June 1, 2018 (the reconsideration deadline); and
3. Be on notice to the participating parties.

The Chief Adjudicator may grant leave, provided the claimant commits to attending a hearing on any date offered by the Secretariat prior to the conclusion of scheduled first claimant hearings.

The Chief Adjudicator’s decision is not subject to further review within the IAP.

Where can I find out more about the IFR Procedure?

The IFR Procedure is part of the Completion Strategy.

Self-represented claimants can also contact an IAP Claimant Support Officer by calling the toll free IAP Info Line at 1-877-635-2648.

July 13, 2017