Note:

If the case is unagreed, an index is also required. See Exhibit 4.70.14-36, EO Sample Administrative Record Index through Exhibit 4.70.14-38, EO Examples of Documents Not Included in the Administrative Record and Solutions for Getting the Documents or Information Included.

EO: Declaratory judgment rights for IRC 501(c)(3) organizations have been extended to all 501(c) & (d) organizations under the PATH Act of 2015.

EO: We no longer modify the exempt status of an organization which is:

Not exempt under the code section for which it was granted exempt status.

Filing its return under another code section.