Part 4. Examining Process
Chapter 75. Exempt Organizations Examination Procedures
Section 15. Closing Letters and Examination Reports
4.75.15 Closing Letters and Examination Reports
Manual Transmittal
January 29, 2024
Purpose
(1) This obsoletes IRM 4.75.15, Exempt Organizations Examination Procedures, Closing Letters and Examination Reports.
Material Changes
(1) Obsolete IRM 4.75.15 has been incorporated into new IRMs 4.70.13 and 4.70.14.
Effect on Other Documents
This obsoletes IRM 4.75.15, Closing Letters and Audit Reports dated January 14, 2020.
Audience
Tax Exempt and Government EntitiesExempt Organizations and Government EntitiesExempt OrganizationsExaminations
Effective Date
(01-29-2024)
Lynn Brinkley
Director, Exempt Organizations Examinations
Exempt Organizations/Government Entities
Tax Exempt and Government Entities
