Note:

3198-A Checksheet in RCCMS should state, in the other instructions section, "Please process Form 4844."

6

2 and 6

Close with Closing Code 99, Information Report and Miscellaneous. Prepare Form 10904. The reason for the request should be "Unable to locate t/p and examination is not to take place" .

7

1 and 3

The termination letters will be mailed by Mandatory Review.

8

4

Revocation is proposed because of the organization's failure to provide information verifying its continued qualification for exempt status. See IRC 6033, Treas. Reg. 1.6001-1 and Rev. Rul. 59-95. The examiner will prepare the Revenue Agent’s Report (RAR), 30-day letter and mail it to the t/p. Mandatory Review will prepare and mail the final letter.

9

5

Examiners, through the group manager, must secure Area Counsel’s written agreement that the 3rd party facts support revocation. If Area Counsel agrees with the revocation, the examiner will prepare the Revenue Agent’s Report (RAR), 30-day letter and mail it to the t/p. Mandatory Review will prepare and mail the final revocation letters.

10

5

If the letters were undeliverable in example 5, the basis for revocation is the 3rd party information. If the letters were delivered but there was no response, the basis for revocation will include both issues, failure to provide records and the 3rd party information.

11

4 and 5

Area Counsel must review and approve all 90-day letters involving IRC 501(c)(3) organizations.