Part 4. Examining Process
Chapter 75. Exempt Organizations Examination Procedures
Section 16. Case Closing Procedures
4.75.16 Case Closing Procedures
Manual Transmittal
January 29, 2024
Purpose
(1) This obsoletes IRM 4.75.16, Exempt Organizations Examination Procedures, Case Closing Procedures.
Material Changes
(1) Obsoleted IRM 4.75.16 has been incorporated into IRMs 4.70.11, 4.70.12, 4.70.13 and 4.70.14.
Effect on Other Documents
This obsoletes IRM 4.75.16, Case Closing Procedures, dated February 5, 2020.
Audience
Tax Exempt and Government EntitiesExempt Organizations/Government EntitiesExempt Organizations Examinations
Effective Date
(01-29-2024)
Lynn Brinkley
Director, Exempt Organizations, Examinations
Exempt Organizations/Government Entities
Tax Exempt and Government Entities
