Note:

The 30-day letter is a transmittal letter to the RAR soliciting agreement to the proposal. It also informs the organization of the right to appeal. Manager, Mandatory Review: Forward the email to the IRC 6110 Redactions Coordinator in Mandatory Review for a:

IRB Notice process

Redaction process

The "IRB notice process" : The IRC 6110 Redactions Coordinator:

Emails to irb@irs.gov a notice of a revocation or the appropriate adverse change in foundation status by sending the following items:

Form 14712, Memorandum for Bulletin Program Coordinator and Internal Revenue Bulletin Submission

Deletions Statement for revocations (See Exhibit 4.70.14-48, EO Deletions Statements)

A Foundation Change statement for adverse changes to a foundation status

Electronically signs Form 4194 upon completing the IRB notice process.

Keeps a retention file for Form 4194.

The "redaction process" : The IRC 6110 Redaction Coordinator:

Redacts a copy of the 30-day letter, RAR, and FADL.

Refers to redaction guidance in IRM 7.28.4.4, General Guidelines for IRC 6110 Deletions.

Refers to redaction guidance in IRM 7.28.4.5, Submitting IRC 6110 Determination Letters for Disclosure, reviewer procedures.

Sends to the revoked organization’s address of record (and up to two designated representatives) the following items:

Letter 437, Notice of Intention to Disclose, with the blank fields filled-in. Letter 437 directs the organization to reply directly with the IRS Chief Counsel Legal Processing Division in Washington D.C.

Copy of FADL

Copy of FADL (redacted)

Copy of 30-day letter

Copy of 30-day letter (redacted)

Copy of Form 886-A

Copy of Form 886-A) (redacted)

Follow the mailing procedures in IRM 4.8.9.12.3, Records of Mailing

Emails to *CC 6110 Disclosure the following documents:

Copy of Letter 437 sent to the organization

Checklist for EO IRC 6110 Written Determinations (see Exhibit 4.70.14-50, EO Checklist for EO IRC 6110 Written Determinations))

Copy of FADL

Copy of FADL (redacted)

Copy of 30-day letter

Copy of 30-day letter (redacted)

Copy of Form 886-A o Copy of Form 886-A (redacted)

These procedures are based on Section 3.01, 3.02 and 3.03 of Rev. Proc. 2018-32, 2018-32 IRB 739.

Foundation status changes do not require redaction as they are not disclosed or sent to the IRS Reading Room.