Getting Facts in the Administrative Record in Collection Due Process

• What is the Record Rule?
• The Importance of the Administrative Record
• The Record Rule in Collection Due Process Cases
• Building the Record
• Challenging the Record
• Whistleblowers
• Innocent Spouse
• Results of Success
• Conclusion

Runtime: 1 hour, 32 minutes
Recorded: April 21, 2021

The administrative record has taken on increasing importance in tax litigation in cases in which the IRS issues a notice of determination, and especially in jurisdictions that follow the “record rule.” What exactly is the administrative record? How do you ensure that it contains the information you believe it should? How do you challenge it when it doesn’t contain information or when it contains information it should not? This panel will look at each of those issues through the specific lens of Collection Due Process cases while drawing upon litigation and outcomes in other types of tax litigation involving determination letters as well as parallel forms of non-tax litigation where courts are limited to the administrative record.

This program was recorded on April 21st, 2021.

American Bar Association