Note:

Refer to IRM 4.70.14.2.4.1.2, EP & EO Cases Subject to Declaratory Judgment Actions.

For an organization’s initial or continuing qualification as exempt from federal income tax, Section 406 of the PATH Act expanded declaratory judgment rights under IRC 7428 to all IRC 501(c) organizations regardless of paragraph, and to IRC 501(d) organizations.

When a taxpayer files suit under IRC 7428, the government has 45 days (motions) to 60 days (answers) to file a response with the court, (pertains to the Tax Court). Because the government may file a motion to dismiss before submitting an answer, timeliness is critical.