- 22 -
all written correspondence between the IRS and the applicant; all
pertinent returns filed with the IRS; the articles of
incorporation of the organization and any similar or related
documents and any modifications thereof; and the notice of
determination by the Commissioner.
Here the parties jointly filed the administrative record now
before us with a stipulation “that the exhibits attached
constitute the entire administrative record” and “that said
exhibits are genuine”. Neither party has requested leave to
supplement the administrative record with further evidence or
offered any additional documentary materials. The administrative
record closes with petitioner’s having proposed several changes
to its operations and governing instruments. On brief,
petitioner represents that certain changes were made but
repudiates other changes with the result that the Court is
uncertain exactly what petitioner is asking us to take into
account. Moreover, petitioner’s statements on brief regarding
which changes were effectuated fall outside the parameters of
Rule 217 and are hardly a substitute for proof of formal
amendment and the actual resultant contents of governing
documents. In these circumstances, we are constrained to reach
our disposition on the basis of the administrative record as
constituted without taking any such changes into account.
Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NextLast modified: May 25, 2011