Federal housing law
Internal Revenue Manual Part 4. Examining Process
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 8 chapters · 624 sections
- Jurisdiction
- United States
Contents
- Part 4. Examining Process
- Chapter 70. TE/GE Examinations
- Section 14. Resolving the Examination
- If the organization...
▸If...
Overview- EO - 3198-A Special Handling checksheet - SFCR Case File
- EO - EO Enforcement Criteria
- Note:
- Example:
- Example:
- Example:
- Example:
- Example:
- Note:
- Exception:
- Note:
- Note:
- Exception:
▸Note:
Overview▸Employment Tax Agreed Case Processing
Overview- Employment Tax Establishing Related, Prior and Subsequent Period Returns
- Employment Tax Closing Agreements
- FSL/ET - AD Hoc Closing Agreement Procedures and Policy
- FSL/ET - AD Hoc Closing Agreement Procedures for Walk In Cases/Cases not Under Examination
- FSL - Role of FSL/ET Ad Hoc Closing Agreement Coordinator
- Case Closing Procedures for Ad Hoc Closing Agreements for Walk In Cases/Cases not Under Examin…
- TE/GE - Classification Settlement Program
- TE/GE - CSP Offer Case Closing Procedures
▸Note:
Overview- TE/GE - Role of the CSP Coordinator
- TE/GE - Tip Compliance Agreements
- TE/GE - IRC 3402(d) Tax Reduction Procedures
- TE/GE - IRC 3402(d) When No Penalties Are Proposed
- TE/GE- IRC 3402(d) When Penalties are Proposed
- Employment Tax Report Writing
- Employment Tax Examination Reports
- Employment Tax No-Change Cases
- Employment Tax No-Change Report
- Employment Tax Examination Resulting in Both Change and No-Change Periods
- Employment Tax Agreed Report
- Employment Tax Unagreed Report
- Note:
▸Example:
Overview- Employment tax 30-day Letters
- Special Procedures for Notices of Determination of Worker Classification or Section 530 Relief
- 530 Limitation Language
- 530 Limitation Language on IDRs
- 530 Limitation Language on Form 4666
- Publications to Include with Examination Reports
- Reports Sent to the Taxpayer’s Representative
- Execution of Examination Reports and Payments
- ITG - Fax Signatures
- Employment Tax Remittance Processing Procedures
- Employment Tax Advanced Payments
▸Note:
Overview▸TEB – Agreed Case Processing
- Note:
- Note:
- Note:
- Note:
▸Note:
Overview- TEB - Computation of Credit Maintenance Amount
- TEB - Resolutions Involving Specified Amounts
- TEB - Computation of Alternative Minimum Tax Adjustment
- TEB - IRC Section 150(b) Interest Deduction
- TEB - IRC Section 168(g) Depreciation Deduction
- TEB - IRC Section 6700 Penalty
- TEB - Excessive Arbitrage Profit
- TEB - Computing Value as of the Closing Agreement Execution Date
- Example:
- Example:
- Example:
- Example:
- Note:
- Note:
- Note:
- Note:
▸Note:
Overview- Case Closing Procedures for Managers
- Managerial Conference
▸Fast Track Settlement Procedures
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Caution:
- Note:
- Example:
- Note:
- Caution:
- Note:
- Caution:
▸Note:
Overview- EP & EO Group Manager’s Responsibility
▸Employee Plans Unagreed Procedures
- Note:
- Note:
- Note:
- Note:
- Note:
- Example:
- Note:
▸Reminder:
- Note:
- Note:
- Note:
- Note:
- Example:
- Note:
- Note:
- Note:
- Note:
- Note:
- Example:
- Reminder:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
▸Note:
Overview▸Exempt Organizations Unagreed Procedures
- Note:
- Caution:
- Note:
- Reminder:
- Note:
- Note:
- Note:
- Caution:
- Note:
- Note:
- Note:
▸Exception:
- Note:
- Note:
- Note:
- Note:
▸Example:
Overview- Procedures for Failure to File Form W-2 – Unagreed
- Special Procedures for Notices of Determination of Worker Classification or Section 530 Relief
- Fast Track Settlement (FTS)
- Appeals Alternative Dispute Resolution Programs
- Early Referral to Appeals
- Employment Tax Cases Subject to Mandatory Review
- ITG - Time Frames for Submitting Employment Tax Cases for Mandatory Review
- ITG - Case Identification
- Unagreed Employment Tax Case with Protest to Appeals
▸TEB - Unagreed Case Processing
- Note:
- Note:
- Note:
- Note:
- Note:
- Payment Processing
- Caution:
- Note:
- Note:
▸Closing A Case
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
▸Reminder:
Overview▸Generating a Closing Letter
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
▸Note:
Overview▸Functionally Unique Letters and Procedures
▸Note:
▸Note:
- Note:
- Note:
▸Note:
Overview▸Non-Examined Closures
Overview▸Deleting AIMS Accounts
- Form 10904 Package
▸Note:
Overview▸Disposition of IRC 501(p) Cases
- Note:
▸Exception:
▸Caution:
Overview▸State Notification of EO Examination Results
- Note:
- Caution:
- Managerial Review and Case Closure
- Note:
- Reminder:
▸Mandatory Review
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Caution:
▸Note:
Overview- Dispute Resolution
▸Statutory Notice of Deficiency (SNOD)
- Note:
- Caution:
- Note:
- Note:
- Note:
- Note:
- Note:
- Example:
- Example:
- Note:
- Example:
- Reminder:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Example:
- Exception:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Caution:
- Note:
- Example:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Caution:
- Caution:
- Example:
- Example:
- Note:
- Caution:
- Note:
- Note:
- Note:
- Note:
- Note:
- Closing Cases to Appeals
- Note:
- Note:
- Note:
- Note:
- Note:
- Reminder:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Note:
- Reminder:
- Ex Parte Communications
- Appeals Case Return Procedures
- Note:
- Closing Letters for No Change Cases
- Note:
- Reminder:
- EO Reports and Closing Letters for Claims and Abatements
- Note:
- Note:
- Reminder:
- Reminder:
- Reminder:
- Reports and Closing Letters for Change Cases
- Example:
- Example:
- Reminder:
- Reminder:
- Reminder:
- Status 36 Case Scenarios
- EO Status 36 Case: Form 2363-A Instructions
- EO Status 36 Case: Form 6018 Instructions
- Guidelines for Issuance of Letters
- Note:
- Note:
- Incomplete Protest Returned to taxpayer - Suggested Language
- EO Form 2807 Sample
- EO Chapter 42 Excise Tax Reference Chart - Private Foundations
- EO Chapter 41 and 42 Excise Tax Reference Chart - Non-Private Foundations
- EO Closing Agreement Authority and Finality
- Note:
- Note:
- Note:
- EO Closing Agreement Cover Sheet
- EO Sample Closing Agreement as To Final Determination
- EO Certification by Receiving And Reviewing Officials
- Transmittal Memo to Director, EO Examinations
- EO Unable-to-Locate Scenario Guidance Table
▸Applies to Examples:
Overview- Note:
- EO Briefing Report
- EO Information Document Request Cover Letter (Exams Only)
- Information Document Request Cover Letter (Walk-Ins Only)
- EO Employment Tax Closing Agreement Outline
- EO Instructions for Completing Form 5734, Non-Master File Assessment Voucher
- EO NMF Closing Agreement Memorandum
- EO Preparation of Form 5666
- EO Closing Agreement Director's Office Quarterly Report (Page 1)
- EO Closing Agreement Director's Office Quarterly Report (Page 2)
- EO Closing Agreement Director's Office Quarterly Report (Page 3)
- EO Closing Agreement Director's Office Quarterly Report (Page 4)
- EO Closing Agreement Director's Office Quarterly Report (Page 5)
- EO 90-Day Final Adverse Determination Letter - Revocation of 501(c) Subordinate
- EO Central Organization 90-Day Final Adverse Determination Letter (501(c))
- EO Secure Email message from Manager, Mandatory Review, to Area Managers Regarding the Revocat…
- EO Secure Email message from Manager, Mandatory Review, to Area Managers Regarding the Revocat…
- EO Secure Email message from Manager, Mandatory Review, to Area Managers Regarding the Revocat…
- EO Secure Email message from Manager, Mandatory Review, to Area Managers Regarding the Revocat…
- EO Sample Administrative Record Index
▸of pages
Overview- EO Documents that Are Part of the Administrative Record
- Note:
- Note:
- EO Examples of Documents Not Included in the Administrative Record and Solutions for Getting t…
- Note:
- Caution:
- EO Form 4844 Sample
- EO Mandatory Review Cover Sheet
- EO Memorandum to TEGEDC
- EO Final Adverse Determination Letter: 501(c)(3) Exemption Revocation (90 Day Letter)
- EO Final Adverse Determination Letter: 501(c)(3) Foundation Status Modification (90 Day Letter)
- EO Statutory Notice of Deficiency: IRC 4941(a)(1): Continuing Act
- EO Examples of 90-Day Letter Summaries
- Note:
- EO Form 2363-A Instructions: IRC 501(c)(3) Revocation
- EO Form 2363-A Instructions: IRC 501(c)(3) Foundation Status Modification
- EO Deletions Statement
- EO Checklist for EO IRC 6110 Written Determinations
- Note: