EP & EO - Declaratory Judgement Cases and the Administrative Record

The instructions in this IRM apply to all examinations cases subject to declaratory judgment actions. These include examinations in which the IRS proposes to either:

EP: I. Revocations II. Non-qualifications

EO: I. Revoke an organization’s exempt status (qualification). II. Modify an organization’s foundation status (classification).

These exam cases must include a separate and complete administrative record file:

EP: I. Plan revocations and non-qualifications (unagreed)

EO: I. Revocations (unagreed) II. Disqualifications unagreed) III. Foundation Status modification unagreed) See: IRM 4.70.14.2.4.1.3, EP & EO – Administrative Record, for guidance on development of the administrative record.