EO Closing Agreement Cases

Closing agreements are used to resolve matters that cannot be resolved through normal compliance procedures. Closing agreements encourage future voluntary compliance.

T/Ps must meet certain requirements to qualify for a closing agreement. See procedures for closing agreements in IRM 4.70.14.2.1.3.2, EO – Exempt Organizations Examinations Closing Agreements.

T/Ps may request closing agreements, either during the examination, or by voluntarily contacting the Area Office outside the context of an examination (normally referred to as "walk-in" closing agreements). Walk-in requests must be forwarded to the EO Examinations Closing Agreement Coordinator (Attn: EOCAC) in Mandatory Review.

Examined closing agreements are closed with DC 12 (104) unless a higher priority disposal code applies.