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Ezel / IRS Rulings / 201808014
Chief Counsel Advice 201808014 Released February 23, 2018 Advice

Entire administrative record is generally advisable with summary judgment motion

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This page covers one taxpayer's ruling from 2018, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

Currency note: this determination was released in 2018
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel advised that it is generally appropriate to submit the entire administrative record to the Tax Court with a motion for summary judgment, given the court's desire for information in the relevant cases. The advice was not categorical: the assigned attorney should decide case by case, considering the facts, the judge, and other circumstances. Existing procedures for Collection Due Process cases were identified as useful guidance, particularly the Chief Counsel Directives Manual provisions on stipulating facts, submitting the administrative record, and declarations.

Ruling snapshot

  • Question: Should a motion for summary judgment include the entire administrative record?
  • Outcome: Generally yes, but the assigned attorney retains case-specific discretion.
  • Key authorities: IRC § 7623; CCDM 35.4.7.9 and 35.3.23.8.4

Full text (IRS public release)

ID: CCA_2017120115245148
UILC: 7623.00-00

Number: 201808014
Release Date: 2/23/2018
From:
Sent: Friday, December 01, 2017 3:24:51 PM
To:
Cc:
Bcc:
Subject: MSJ Administrative Record Question

The question, “should the entire administrative record be submitted to the Court on an
MSJ” was raised at the training this week. We had some thoughts that we wanted to
share. Given the Court’s desire for information in these cases, we generally think that it
would be advisable to include the entire administrative record with the MSJ. That said,
we recognize that this may not always be the best practice, and we think that the
ultimate decision is best left to your discretion. The assigned attorney should evaluate
each case based on the facts of the case, the assigned judge, or any other number of
factors when determining whether to submit the entire administrative record to the Tax
Court. The current procedures in CDP cases are also instructive and provide useful
guidance, so we wanted to bring them to your attention so you could share with your
attorneys. Of particular note we suggest looking to CCDM 35.4.7.9, Stipulation of Facts
and Submission of Administrative Record in Collection Due Process (CDP) Cases, and
CCDM 35.3.23.8.4, Declaration, among the other CDP CCDM sections.

Thank you,

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