Note:

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

Exam group issues the 30-Day letter package and processes protests to appeals. MR issues the 90-Day Letter packages.

EO/FSL

i. All revocations, any other loss of tax-exemption, and foundation reclassifications (even if agreed):

Modifications of foundation status under IRC 509 (IRC 7428)

Revocations, disqualifications of exemption of IRC 501(c) and (d) organizations (IRC 7428)

Disqualification of a Status 36 organization

Year to year disqualification of a IRC 501(c)(12) or (c)(15) organization

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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