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EO – Unagreed Proposed Adverse Status Change

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

Don’t solicit converted tax returns for unagreed adverse status changes.

If the organization files a converted tax return with you, follow the same procedures for agreed revocations in IRM 4.70.14.2.1.3.3.2, EO – Proposed Adverse Status Change - Agreed.

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

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