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Case Eligibility and Exclusions

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

FTS is generally available for the following non-docketed EP cases:

Form 5330 exams

Form 990-T exams

Form 1040/1120 discrepancy adjustments

Penalties related to Forms 5330, 990-T or 1040/1120 discrepancy adjustments

FTS is generally not available for the following EP cases:

Qualification issues under IRC 401(a).

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

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