Note:

The organization's copy of the application can’t be proven as being the true confirmed copy of the application.

For documents received from the taxpayer:

Do not deface documents them in any way (writing, highlighting, noting or scribbling, etc.). If you need to write information on a document, make a copy for that purpose.

If you have a partial paper file for your administrative record, do not write the item numbers from the Administrative Record Index on the documents. Instead, use tabbed folder dividers or Post-It notes attached to a blank sheet of paper, because TEGEDC prepares the final index and will place the final exhibit numbers on the documents

Before scanning into an electronic record, date stamp documents and other items you received from the taxpayer on the cover memo or first page. Use the same stamp your office uses to stamp incoming mail.

Keep any original documents, such as Forms 872, Consent to Extend the Time to Assess Tax, and Forms 2848, Power of Attorney and Declaration of Representative, in the workpaper file. Scan into an electronic copy for the administrative record.

For documents the IRS provided to the taxpayer:

Outgoing correspondence and enclosures included in the administrative record file will inevitably be copies, because you’ve sent the originals to the taxpayer.

Verify copies for exactness against their originals including the same dates and signatures. Scan the signed letter before you mail it, and keep the copy in the administrative record.

Don’t forget to scan enclosures or attachments you sent with correspondence (or delivered by hand) and keep the copies in the administrative record.

Verify that the scanned copies are identical (front and back) to the correspondence or attachments you sent to the taxpayer.