EO Documents that Are Part of the Administrative Record

How to include documents that should be part of the administrative record:

Letters to the organization (mailed)

Make a copy of the letter at the time of issuance showing the original signature as signed or stamped.

Print a copy of any enclosures such as information document requests, reports of audit, any forms, (such as waivers, agreement forms, statute extensions, etc.) and any publications.

Make a copy of any return envelopes that were included with the letter.

If certified, make a copy of the certified mail receipt, PS Form 3800, and a copy of the front and back of the domestic return receipt (green card,) PS Form 3811.

List the letter as of the date of the letter in the admin record index.

Letters to the representative (mailed)

Make a copy of the cover letter to the Power of Attorney (Letter 937-A) at the time you mailed it showing the original signature as signed or stamped.

Make a copy of the letter at the time you mailed it showing the original signature as signed or stamped.

Print a copy of any enclosures such as information document requests, reports of audit, any forms, (such as waivers, agreement forms, statute extensions, etc.) and any publications.

Make a copy of any return envelopes that were included with the letter.

If certified, make a copy of the certified mail receipt, PS Form 3800, and a copy of the front and back of the domestic return receipt (green card,) PS Form 3811.

List the letter as of the date of letter in the admin record index.

Letters to the organization (efaxed)

Users of efax will not have a cover sheet. Retrieve the efax from your Sent Items folder and print a copy of the sent efax to place in the administrative record.

Make a copy of the letter at the time you faxed it showing the original signature as signed or stamped.

Print a copy of any enclosures such as information document requests, reports of audit, any forms, (such as waivers, agreement forms, statute extensions, etc.) and any publications.

When using efax, the efax transmittal email you receive is also not part of the administrative record.

List the letter as of the date of the efax transmission in the admin record index.

Letters to the representative (efaxed)

When using efax, you will not have a cover sheet. Instead, retrieve the efax from your Sent Items folder and print a copy of the sent efax to place in the administrative record.

Make a copy of the cover letter to the Power of Attorney (Letter 937-A) at the time you faxed it showing the original signature as signed or stamped.

Make a copy of the letter at the time you efax it, showing the original signature as signed or stamped.

Print a copy of any enclosures such as information document requests, reports of audit, any forms, (such as waivers, agreement forms, statute extensions, etc.) and any publications.

When using efax, the efax transmittal email you receive is also not part of the administrative record.

List the letter as of the date of the efax transmission in the admin record index.

Email sent to the organization or representative (no SBU data permitted)

At the time of transmission, retrieve the email from the Sent Items folder in Outlook. (If archived, retrieve from the archive.)

Print a copy of the sent email.

List the email as of the date of transmission.

Letters from the organization or representative (mailed)

Use the group secretary or manager's received date stamp to stamp the first page of the correspondence with the date the mail was received.

Make a copy of the letter, all enclosures, and the envelope that the package came in.

List the letter in the admin record index as of the date of the letter, and include the date the letter was received.

Letters from the organization or representative (efaxed)

Make a copy of the efaxed letter, and enclosures.

If the efax time and date are not present, date stamp as described above.

List the letter in the admin record index as of the date of the letter, and include the date the fax was received.

Emails from the organization or representative

Print out the email as received.

After virus scanning any attachments, print out any attached documents.

List the email in the admin record index as of the date received.

Documents handed to the organization's officers or representative

Make a copy of the document.

Prepare a transmittal memo, which can be signed by an officer of the organization to acknowledge receipt and then kept by the IRS.

Mention in the description of documents that the document was handed over.

Index the document as of the date the document was handed over.

Documents received by the agent while at the audit site or representative's office

If the document is to be retained, do not make any marks on the document.

Make a note of receipt in your CCR and describe what was received.

Upon return to the office, date stamp the document as received as of the date noted in the CCR.

After date stamping, you may make a separate copy of the document that can be modified or marked up as a workpaper.