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Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
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The Competent Authority (CA) may approve certification of the exempt organization applicant using general residency certification language, if application is forwarded to CA for reconsideration.
Any exempt organization applicant that has had its application declined but believes it is entitled to U.S. Residency Certification, must submit a copy of the completed Form 8802, and attach a detailed explanation, including documentary evidence, as to why it believes it is entitled to certification.
Reconsideration cases that have all items identified above are placed in status 702.
Forward the entire case to P&A.
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