A BIIR system includes a first delay line for receiving at least one input data sample and generating delayed input samples as a function of the input data sample. The BIIR system further includes a second delay line including multiple delay elements connected in series for generating delayed output samples. An input of one of the delay elements receives at least one output data sample of the BIIR system. A summation element in the BIIR system generates the output data sample of the BIIR system as a function of an addition of at least first and second signals and a subtraction of at least a third signal. The third signal includes a first delayed output sample generated by the second delay line multiplied by a first prescribed value. The first delayed output sample and the output data sample are temporally nonadjacent to one another.