EP & EO - Exchange of Documents

In general, if a document is related to the disqualification of the plan, or the continuing qualification or classification of an organization, and it’s a document that you haven’t exchanged with the taxpayer, mail, or otherwise provide a copy of the document to the taxpayer using Letter 6050 as the cover letter.

Even if a document is not related to the qualification issues, if it has been exchanged, include it in the administrative record file with an explanation in the administrative record index.

EO: Refer to Exhibit 4.70.14-38, EO Examples of Documents Not Included in the Administrative Record and Solutions for Getting the Documents or Information Included, for examples of documents which might not otherwise be included in the administrative record and for solutions for getting the documents or information included.

EO: Include the Determination Application as part of the Administrative record:

Exchange a copy of the determination application you received from Cincinnati with the organization during the exam, and request comments as to any changes in methods of operation from what was described in the application.

Get a copy of the determination application from the EO Files and Records Unit in Cincinnati. Ask the unit secure email the records.

When exchanging the application with the organization, send only the documents labeled as public. Don’t send any PDF files listed as private because they are internal records that were never exchanged during the application process.

If Cincinnati doesn’t have a copy of the determination, request it from the organization.

If you got the application from:

i. Cincinnati and sent it to the organization, index it twice, (with any cover letter and enclosures) once at the start of the record, and again as of the date you sent to the organization. ii. The organization, index the application (and any cover letter and attachments) only as of the date you received it because the document wouldn’t have been date stamped as of the initial application.