Caution:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Don’t email Sensitive but Unclassified (SBU) information to the taxpayer.
The administrative record does not include any internally generated materials, such as:
Exam workpapers
AIMS documents (Forms 5588, 5595, 5596, 5597, or 5598)
IDRS prints
Counsel memos
Field actuary memos
Engineer memos
Reviewer memos
The administrative record does not include materials obtained from third-party sources, such as:
Referral packages
Claims
Summoned records from third parties
Summoned third party testimony
Records received from city, county, state or federal agencies
You can include any document that is generated for internal use or obtained from a third-party in the administrative record by giving a copy of the document to the taxpayer.
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