IRS HAS REALIGNED SOME EXEMPT ORGANIZATION KEY DISTRICTS
Rev. Proc. 85-32; 1985-2 C.B. 414
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation85 TNT 130-12
Superseded by Rev. Proc. 2007-52 Superseded by Rev. Proc. 90-27
Rev. Proc. 85-32
SECTION 1. PURPOSE
The purpose of this revenue procedure is to modify the list of exempt organization key Districts contained in Section 4 of Rev. Proc. 84-46, 1984-1 C.B. 541.
SEC. 2. BACKGROUND
In a move to improve service to taxpayer and to equalize workload among regions, the Internal Revenue Service has realigned some of its offices.
SEC. 3. DISTRICT REALIGNMENT
01 The 10 key district offices that process applications for recognition of exemption, the Internal Revenue Districts covered by each, and the regional office designations are as follows:
Key District(s) IRS Districts Covered
________________ ______________________
CENTRAL REGION
Cincinnati Cincinnati, Cleveland, Detroit, Indianapolis,
Louisville, and Parkersburg
MID-ATLANTIC REGION
Baltimore Baltimore (which includes the District of Columbia and
Office of International Operations); Pittsburgh and
Richmond
Newark Newark, Philadelphia, and Wilmington
MIDWEST REGION
Chicago Aberdeen, Chicago, Des Moines, Fargo, Helena,
Milwaukee, Omaha, St. Louis, St. Paul, and Springfield
NORTH-ATLANTIC REGION
Brooklyn Albany, Augusta, Boston, Brooklyn, Buffalo,
Burlington, Hartford, Manhattan, Portsmouth, and
Providence
SOUTHEAST REGION
Atlanta Atlanta, Birmingham, Columbia, Greensboro, Jackson,
Jacksonville, Little Rock, New Orleans, and Nashville
SOUTHWEST REGION
Dallas Albuquerque, Austin, Cheyenne, Dallas, Denver,
Houston, Oklahoma City, Phoenix, Salt Lake City, and
Wichita
WESTERN REGION
Los Angeles Honolulu, Laguna Niguel, and Los Angeles
San Francisco Reno, Sacramento, San Jose, and San Francisco
Seattle Anchorage, Boise, Portland, and Seattle
02 This list replaces the list found in Section 4 of Rev. Proc. 84-46.
SEC. 4. EFFECT ON OTHER DOCUMENTS
Section 4 of Rev. Proc. 84-46 is modified.
SEC. 5. EFFECTIVE DATE
This revenue procedure is effective the date of its publication in the International Bulletin.
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Jurisdictions
- LanguageEnglish
- Tax Analysts Electronic Citation85 TNT 130-12