EP & EO: Maintaining the Administrative Record File

Several subsequent users review the administrative record and must be able to identify all documentation that supports the examination results of a plan qualification examination. Subsequent users include management, Mandatory Review, Appeals, and Counsel in preparation of records to be submitted to US Tax Court.

The administrative record contains all items exchanged between the IRS and the taxpayer throughout the examination. This may include forms filed prior to the examination which are relevant to the issues raised.

Scan and/or save all administrative record items into the Administrative Record File in RCCMS using the TE/GE RCCMS Naming Convention using appropriate sub-folders.