IRS Logo
Print - Click this link to Print this page

Generally Requested Documents

The items listed below are generally requested during the planning phase of an examination. The list is not all-inclusive. The specific items requested will depend upon the facts and circumstances of each examination.

  • Corporate Minutes
    • Stockholders
    • Board of Directors
    • Executive Committee
  • List of Audit Reports (Internal/Outsource)
  • Access to Machine Sensible Records
  • Tax Workpaper Files
  • Chart of Accounts for All Entities
  • Audit Reports
  • Summary of corporation structure
  • Annual Statements
  • Copies of Related Tax Returns
  • Detailed M-3 Workpapers
  • Year-end trial balances for parents and subsidiaries
  • Reports filed with SEC, FTC, etc.
  • Tax Adjusting Journal Entries
  • Subsidiary Ledgers i.e. receivables, payables, and depreciation
  • Copies of Private Letter Rulings, Application for Changes in Accounting Methods etc. requested or filed with IRS, if applicable
  • Copies of any and all registration statements filed with the SEC regarding stock offerings or splits and debenture offerings, if applicable
  • All examinations include a mandatory Information Document Request (IDR) for abusive tax shelter information. LB&I policy emphasizes the Internal Revenue Service’s continuing commitment to its initiative in addressing abusive tax shelters.  Documents requested in the IDR can be found at mandatory IDR.
Page Last Reviewed or Updated: 24-Jan-2014