Note:

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

You may further customize IRC 501(c)-other and 501(d) revocations.

If unagreed, prepare a memo to TEGEDC requesting a pre-issuance review of the letter. See Exhibit 4.70.14-41, EO Memorandum to TEGEDC.

If unagreed, transfer the RCCMS case file to TEGEDC. Prepare Form 3210, Document Transmittal, and Form 9814, Request for Mail/Shipping Service, to send any paper case to the appropriate TEGEDC office. For office addresses, see https://ccintranet.prod.irscounsel.treas.gov/OrgStrat/Offices/TEGE-DC/Pages/AreaCounselOffices.aspx.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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