Reminder:
Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States
For cases subject to mandatory review, complete but don’t send Form 2363-A based on examination results to the FAST, such as a revocation.
FSL/ET: Complete Form 2363 to correct any BMF entity errors identified during the examination.
ITG: complete Form 2363-A and Tribal Entity Information Update Form (TEIFUG) to correct any BMF tribal entity errors identified during the examination.
For instructions on completing the Form 2363-A refer to IRM 25.7.1.5, Form 2363-A Preparation Instructions.
The FAST’s address and other contact information is provided below:
FAST U.S. Postal Service Address and UPS Address
Tax Exempt & Government Entities - FAST Attention: FAST M/S 1114 1973 Rulon White Blvd. Ogden, UT 84201-0252
FAST Contact Numbers and Email Address:
FAST e-Fax Number:
877-814-2236
FAST email address
Some common changes requiring the preparation of a Form 2363-A and the disposition of the Form 2363-A are as follows:
For
Submit Form 2363-A
A Name and/or Address Change
To the FAST Immediately
An Exempt Status Change
With the case file to the review function
A Foundation Status Classification Modification
With the case file to the review function
A Filing Requirement Change:
Delinquent Return Secured
To the FAST Immediately
Contested Filing Requirement
With the case file to the review function
NTEE
To the FAST Immediately
Place in the workpapers retained copies of Form 2363-A processed. Mark as "Copy - Original Sent to the FAST on Date."
For Form 2363-A to be processed based on examination results, complete the 3198-A Special Handling checksheet in RCCMS by checking the box, "Entity Change Form 2363 Prepared _____."
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