It has been well-known that the Ingard-Myers impedance condition, while simple to apply, is subject to the hydrodynamic Kelvin-Helmholtz-type instability due to its use of a vortex sheet in modeling the flow at the liner boundary. Recently, in the development of a time domain boundary element method for acoustic scattering by treated surfaces, it was found that by neglecting a certain second-order spatial derivative term in the Ingard-Myers formulation, the hydrodynamic instability can be avoided. The present paper aims to provide further analysis of this modified condition, hereby referred to as the Truncated Ingard-Myers Impedance Boundary Condition (TIMIBC). It will be shown, based on the dispersion relations of linear waves, that the instability intrinsic to the Ingard-Myers condition is eliminated in the proposed new formulation. Quantitative assessments on the accuracy of the TIMIBC for scattering of acoustic waves by lined surfaces are carried out, and its effectiveness is demonstrated by a numerical example. It is found that the TIMIBC provides a good approximation to the original Ingard-Myers condition for flows of low to mid subsonic Mach numbers. As such, the proposed TIMIBC can offer a practical solution for overcoming the intrinsic instability associated with the Ingard-Myers condition. Moreover, time domain implementation of the TIMIBC is also discussed and illustrated with a numerical example using a finite difference scheme. In particular, a minimization procedure for finding the poles and coefficients of a broadband multipole expansion for the impedance function is formulated by which, unlike the commonly used vector-fitting method, passivity of the model is ensured.
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