EO Examples of Documents Not Included in the Administrative Record and Solutions for…
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Documents Not Included In the Administrative Record
Solutions For Inclusion in the Administrative Record If Needed
- Agent's case chronological record.
If the CCR reflects information such as notes from a telephone call that are relied on in the decision process, create a transcript or summary of the discussion and send it to the organization with a request for confirmation or comment.
- Notes taken by the agent during interviews or conferences with the organization.
Reduce the interview or conference to writing and provide a copy to the organization with a cover letter or Information Document Request (IDR) requesting confirmation of the contents. If hand- delivered to the organization with an IDR, ask the receiving person to acknowledge receipt by signing a copy of the IDR to be retained by the IRS.
- Newspaper articles concerning the organization provided to the agent by a third party.
Provide copies of the newspaper articles to the organization with a cover letter or IDR requesting comments on the accuracy of the articles. If copies are sent by letter to the organization, send it certified. If hand-delivered to the organization with an IDR, ask the receiving person to acknowledge receipt by signing a copy of the IDR to be retained by the IRS. Be sure to attach copies of the newspaper articles to the copy of the IDR retained by the IRS.
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