Note:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
See IRM 4.70.12.3.11, Survey Procedures for all other survey procedures.
If there is a compelling reason to continue the examination after a status 97 has posted, submit a request to the Director, EO Examinations (or their delegate). Examples of reasons to continue an examination include:
An earlier effective date of revocation needs to be proposed based on the facts and circumstances.
A survey might jeopardize a fraud case.
The examination is for a claim not yet resolved.
For IRC 501(c)(12) and 501(c)(15) organizations, the posting of a Form 1120 series tax return in lieu of Form 990, is considered a filed return satisfying the filing requirement for automatic revocation purposes.
A substitute for return (SFR) with a TC 150 is not a filed return for automatic revocation purposes.
Employment tax returns and Chapter 42 tax returns are not subject to these procedures.
Surveys of auto-revoked organizations are not subject to mandatory review.
Get a plain-English answer with a citation back to this text.
Ask AI about this code