Note:

Cases where a petition was filed remain in suspense.

Upon notification by Appeals or TEGEDC of the conclusion of the court case(s), the manager, Mandatory Review, secure emails the area managers to remove cases from suspense and conclude the exams. See Exhibit 4.70.14-34, EO Secure Email message from Manager, Mandatory Review, to Area Managers Regarding the Revocation of a Central Organization (Courts Upheld), and Exhibit 4.70.14-35, EO Secure Email message from Manager, Mandatory Review, to Area Managers Regarding the Revocation of a Central Organization (Courts Rejected).

Follow these actions for the central and subordinate organizations:

If the central organization's revocation/termination...

Then for the subordinate...

Occurs before the subordinate’s

Close the examination of the Form 990. Pursue other taxes (excise/employment).

Occurs after the subordinate’s

Follow normal procedures.