EP & EO - Administrative Record

The administrative record is the written record of the administrative proceedings between the IRS and the taxpayer.

Tax Court Rule 210(b)(12) defines the administrative record as including:

EO: The request for determination.

EO: All documents the applicant submitted to the IRS as part of the determination request.

All protests and related papers submitted to the IRS.

All written correspondence between the IRS and the applicant about those protests.

All pertinent returns filed with IRS.

The notice of determination by the Commissioner.

Examiners must include in the administrative record all documents exchanged between the IRS and the taxpayer during examination of the:

Continuing qualification (of exempt status or plan qualification).

Classification (such as modification of foundation status).

Although not documents, items such as electronic disks or all other media are considered physical evidence and fall within the intent of Tax Court Rule 210(b)(12) when transmitted between the parties. If a disk is:

Sent by letter, the disk is deemed part of that written document.

Received at a conference, stamp and mark the disk appropriately, then reference it in a summary of the conference you send to the taxpayer.

For documents to be considered exchanged with the IRS, the material(s) must go to or from the taxpayer or its representative by:

Hand delivery

Mail

Email

Fax