EO - Final Adverse Determination Letter Case Processing

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

Reviewer: If you agree with the examiner’s proposal to revoke (or disqualify) any IRC 501(c) or (d) tax-exempt status without protest:

Prepare the 90-day Final Adverse Determination Letter (FADL) and any accompanying power of attorney cover letters. If a FADL is already in the file, correct as needed. See Exhibit 4.70.14-42, EO Final Adverse Determination Letter: 501(c)(3) Exemption Revocation (90 Day Letter) or Exhibit 4.70.14-43, EO Final Adverse Determination Letter: 501(c)(3) Foundation Status Modification (90 Day Letter).

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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