Example:

7.0 Administrative Record Index 7.001 Forms W-2 for 2019 tax year (when relevant to the qualification issues) 7.002 Form 1120 for 2019 tax year (when relevant to the qualification issues) 7.003 Form 5500 for 2019 Plan Year 7.004 Letter 6031, TE/GE Opening Examination Letter 7.004a Publication 1 7.004b Notice 609 7.004c Publication 3498 7.004d Publication 4324 7.004e Initial Information Document Request

Prepare an index to the administrative record that will allow users to easily locate documents. See Employee Plans Examination Exhibits, Administrative Record Index with Cover sheet.

In preparing the index, list:

Index

Note:

This column is for the sequential number designation of each item in the Administrative Record.

The index should be numeric and should begin with “1”. Item 1 will be the first written contact between the IRS and the taxpayer. Generally, that will be Letter 6031, TE/GE Opening Examination Letter and enclosures of Publication 1, Notice 609 and your initial IDR.

Do not skip any numbers and do not use letters or Roman numerals. If you have scanned attachments or enclosures in separate PDF documents, you may choose to name them sub numbers such as 1a, 1b, 1c.

Date

Note:

This column should identify the date of the document, if it has one. For example, the file copy of the Letter 6031, TE/GE Opening Examination Letter, should be dated with the date that the original Letter 6031 was mailed to the taxpayer.

If you receive a document that is not dated from the taxpayer. Note the date received on the face of the document and use that received date on the Administrative Record Index.

Recipient/Originator

Note:

This column should identify the person who received the document and the person who sent it. The person should be identified by both name and title or position.

Using the example of an appointment letter, identify the recipient by the name and title of the person to whom the appointment letter was addressed, for example, "Mr. Boss, President of Peach, Inc." The originator will be the person sending the letter, which is not necessarily the name printed on the signature line. This will most likely be the name and title of the Person to Contact listed in the heading of the letter, e.g., “Emma Examiner, EP Specialist”.

For consistency, the name and title should be identified for every entry on the Administrative Record Index, even if the same person is identified several times.

Use specific names rather than generic entries like, "the Service " or "Taxpayer" .

Some plan examinations will have more than one representative. Specify the representative by name followed by "Attorney" , "Accountant" , "Actuary" , "Representative" or whatever title applies.

Description of Document

This column should identify everything that is received or sent together.

Type the number and full name of each letter, form and publication numbers.

Identify all attachments also.

Use enough detail to ensure that anyone reading the Administrative Record Index could identify and locate the documents listed.

EP: Clearly describe all attachments to correspondence in the index. If it helps to clarify the index, give multiple attachments sub-numbers in an outline format (for example, 4.001a, 4.001b, 4.001c).

If you have a partial paper case file for your administrative record, index each item in order (such as 1, 2, etc.). Generally, number tabbed folder dividers or write the corresponding number of each item on a post-It note affixed to a blank sheet of paper placed before the first page of each document.

If you deviate from a strict chronological order, consult TEGEDC for other assembly considerations, and document the discussion in the CCR.