Understanding the Administrative Record: A Comprehensive Guide

Definition & Meaning

An administrative record refers to a comprehensive collection of documents related to a request for determination made to the Internal Revenue Service (IRS). This includes:

  • The initial request for determination
  • All documents submitted by the applicant to the IRS regarding that request
  • Any protests and related papers submitted to the IRS or between the applicant and the IRS
  • Relevant tax returns filed with the IRS
  • The notice of determination issued by the Commissioner

Table of content

Real-world examples

Here are a couple of examples of abatement:

Example 1: A nonprofit organization applies to the IRS for tax-exempt status. The administrative record includes their application, supporting documents, and any communications with the IRS.

Example 2: An individual contests a determination made by the IRS regarding their tax filings. The administrative record will consist of their filed returns, the IRS's response, and any protests they submitted. (hypothetical example)

Comparison with related terms

Term Definition Key Differences
Administrative Record A collection of documents related to a request for determination made to the IRS. Specific to IRS determinations and includes various types of documentation.
Tax Filing The process of submitting tax returns to the IRS. Tax filings are part of the administrative record but do not encompass all documents.
Request for Determination A formal request made to the IRS for a specific tax status. It is a component of the administrative record, not synonymous with it.

What to do if this term applies to you

If you are involved in a situation requiring an administrative record, ensure you gather all relevant documents, including your request for determination and any correspondence with the IRS. Consider using US Legal Forms to access templates that can assist you in managing your documents effectively. If your situation is complex, consulting a legal professional may be beneficial.

Quick facts

Attribute Details
Typical Fees Varies based on legal assistance required
Jurisdiction Federal (IRS)
Potential Outcomes Approval or denial of tax-exempt status, or other determinations

Key takeaways

Frequently asked questions

An administrative record includes the request for determination, all submitted documents, protests, relevant tax returns, and the notice of determination.