Note:

The organization may want to minimize interest on unpaid tax, or prefer to pay the tax and contest the revocation in U.S. District Court or the U.S. Claims Court at some future date, after you deny their claim for refund.

Take the steps necessary to protect the assessment of the tax resulting from the adverse status change for the affected tax years. If you decide to enforce the tax, you can:

Establish the converted tax return on AIMS NMF and

Inform the organization of the potential income tax filing requirement and liability pending a final determination on the exempt status.