EO Automatically Revoked Organizations

This subsection provides instructions for closing examinations where the organization was automatically revoked under IRC 6033(j).

An automatic revocation is reflected in the status code field of the EOBMF as "97" .

Automatic revocation is effective for tax periods beginning after 2006.

Generally, a status 97 can take one to six months to post after the passage of the third non-filed due date.

Ogden Campus will post a status 97 in the EO BMF even if an organization is under examination.

You can research TEOS for automatically revoked organizations.

Organizations in status 97 receive their CP120A notice from Campus within two weeks after the IRS sends the notice. See Understanding your CP120A Notice for additional information.

Generally, the date of the CP120A notice is the same date as the "Revocation Posting Date" in TEOS.

If you secure a delinquent annual information return by the third due date, expeditiously follow delinquent return procedures.

Wait until either the delinquent return posts or status 97 posts, whichever comes first in order to determine your next step.

If the secured return posts a TC 150, continue the examination under normal examination procedures.

If the secured return fails to post, and status 97 posts instead, survey the case as stated in the next paragraph.

If a status 97 posts, survey the case. Sample language to input in the Remarks section in the RCCMS closing: ORGANIZATION AUTO-REVOKED BY OGDEN CAMPUS WHILE OPEN FOR EXAMINATION by reason of IRC 6033(j), the exempt status of the organization has been auto-revoked by the Ogden Service Center for failing to file annual EO information returns or Form 990-N for three consecutive tax years ending [20YYMM, 20YYMM and 20YYMM]. EO BMF Status 97 posted on [date] while the EO returns were open for examination. The Ogden Service Center issued Notice CP120A to the taxpayer on [ date** ]. The effective date of auto-revocation is [due date of return for 3rd tax year]. Because the organization is no longer tax-exempt this examination has been terminated and the returns for the years indicated must be surveyed.