EO Unable-to-Locate Scenario Guidance Table
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
Example 1
Example 2
Example 3
Facts
The organization is a:
Corporation
Corporation
Corporation
Certified letters were:
Undeliverable
Undeliverable
Undeliverable
There is reliable 3rd party information that the organization has engaged in non-exempt activities
No
No
No
Dissolution
Articles of Dissolution filed with State
Administratively dissolved by the State but CAN be reactivated currently. See footnote 2
Administratively dissolved by the State but CAN NOT be reactivated. See footnote 3.
Development and Closing
Update the EO/BMF status
20 - Termination See footnote 4
See footnote 5
20 - Termination See footnote 4
AIMS closing
Return filed - BMF account established
14 - Termination
32 - Survey After Assignment
14 - Termination
No return filed
14 - Termination (Establish on BMF)
99 - Miscellaneous Form 10904 See footnote 6
14 - Termination (Establish on BMF)
Closing letter or required
Termination letter See footnote 7
None
Termination letter See footnote 7
Is 90-day letter required in declaratory judgment cases?
No
No
No
Is the case subject to Mandatory Review?
Yes
No
Yes
Example 4
Example 5
Example 6
Facts
The organization is a:
Corporation, Unincorporated Association, or Trust
Corporation, Unincorporated Association, or Trust
Corporation, Unincorporated Association, or Trust
Certified letters were:
Delivered but no response was received
Undeliverable or delivered and no response received
Undeliverable
There is reliable 3rd party information that the organization has engaged in non-exempt activities
No
Yes See footnote 1
No
Dissolution
No information available
No information available
No information available
Development and Closing
Update the EO/BMF status
22 - Revocation See footnote 4
22 - Revocation See footnote 4
See footnote 5
AIMS closing
Return filed - BMF account established
10 - Unagreed without protest
10 - Unagreed Without Protest
32 - Survey After Assignment
No return filed
10 - Unagreed without Protest (Establish on BMF)
10 - Unagreed Without Protest (Establish on BMF)
99 - Miscellaneous Form 10904 See footnote 6
Closing letter or required
Letter 3618 and RAR See footnote 8
Letter 3618 and RAR See footnotes 9, 10
None
Is 90-day letter required in declaratory judgment cases?
Yes See footnote 11
Yes See footnote 11
No
Is the case subject to Mandatory Review?
Yes
Yes
No
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