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Part 4. Examining ProcessChapter 75. Exempt Organizations Examination Procedures

4.75.22. EO Delinquent, Amended and Substitute for Return Procedures

4.75.22. EO Delinquent, Amended and Substitute for Return Procedures

Part 4. Examining Process

Chapter 75. Exempt Organizations Examination Procedures

Section 22. EO Delinquent, Amended and Substitute for Return Procedures

4.75.22 EO Delinquent, Amended and Substitute for Return Procedures

Manual Transmittal

January 26, 2024

Purpose

(1) This obsoletes IRM 4.75.22, Exempt Organizations Examination Procedures, EO Delinquent, Amended, and Substitute for Return Procedures.

Material Changes

(1) Obsoleted IRM 4.75.22 has been incorporated into new IRMs 4.70.11, 4.70.13 and 4.70.14.

Effect on Other Documents

This obsoletes IRM 4.75.22, EO Delinquent, Amended, and Substitute for Return Procedures, dated November 7, 2019.

Audience

Tax Exempt and Government EntitiesExempt OrganizationsExaminations

Effective Date

(01-26-2024)

Lynn Brinkley
Director, Exempt Organizations Examinations
Exempt Organizations/Government Entities
Tax Exempt and Government Entities

4.75.22.1 (01-26-2024)

OBSOLETE

(1) OBSOLETE.

This data was captured by Tax Analysts from the IRS website on February 02, 2024.
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