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Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

Any document reviewed on site that is left at the audit site won’t be included in the administrative record.

The determination application

See IRM 4.70.14.2.4.1.4 for determination application procedures.

The determination letter

Follow the directions as listed above for the determination application.

If the determination application is available from Cincinnati, list it as the second item in the index.

Forms 990, 990-EZ, 990-PF, 990-T

Make a copy of the return.

List the return in the index as of the date of filing.

Form 990-N

Retrieve the Form 990-N information from http://www.irs.gov/app/ePostcard/.

Print the information retrieved from the website.

Get a plain-English answer with a citation back to this text.

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▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

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