Taxpayer Documentation Guide
This guide, developed by EPTA agents and outside practitioners, provides a comprehensive listing of documents needed for a proper examination of issues identified for examination. This guide assists plan sponsors in determining the documents/information needed to be kept current and readily available or recoverable when requested for an audit.
The Taxpayer Documentation Guide for EPTA and Large Case Revenue Agents (TDG) was developed solely to assist EP examiners in identifying certain data elements necessary to conduct an EP compliance examination of a large, complex taxpayer.
The TDG does not have the effect of law, regulation or ruling and cannot be construed as official guidance nor can the data elements identified in the TDG be construed as the only elements or records necessary to meet the requirements of Section 6001 of the Internal Revenue Code, the underlying regulations, Revenue Rulings and Revenue Procedures, including Revenue Procedure 98-25 and Notice 99-1.
The TDG is valid for the 200312, 200412 and 200512 years and will be reviewed by the EPTA Compliance Group (EPTA CPG) annually to ensure accuracy and to include new law changes made by Congress.
To the extent allowable under applicable rules, taxpayers wishing to utilize the TDG, may retain and retrieve the data elements using paper or electronic media.