Note:

Form 1065 is filed by IRC section 501(d) religious and apostolic associations.

EO: Form 990 series returns do not include:

A case of only Form 990-T returns.

A Form 990 series return filed by a political organization.

A declaratory judgment action permits an taxpayer to challenge a revocation or foundation status modification in court before the assessment of any:

Income taxes that might result from the loss of exemption or plan qualification.

Excise taxes that might result from the reclassification of foundation status or plan non-qualification.

These courts have jurisdiction over declaratory judgment actions:

U.S. Tax Court

U.S. District Court for the District of Columbia

U.S. Court of Federal Claims

The courts use the administrative record in cases involving declaratory judgments. They can decide the cases entirely on the contents of an administrative record.

When one or both parties desires a trial in a revocation case in lieu of a determination based solely on the administrative record, additional evidence may be developed and submitted per ordinary trial procedures.

Find the specific rules for declaratory judgment actions, including the content of the administrative record, in Tax Court Rules 210-218 at www.ustaxcourt.gov.