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State Notification of EO Examination Results

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

The IRS is required to disclose certain examination results and in some cases, the proposed assessments or revocations of specific types of exempt organizations to state authorities under IRC 6103(d) and IRC 6104(c). This section provides the authority, the procedures for examiners, the type of information subject to lawful disclosure, and the recipient of the lawfully disclosable return information.

Also refer to IRM 7.28.2, Information Disclosure to State Officials under IRC 6104(c).

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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